2-14.华东交通大学与美国特洛伊大学国际会计学专业本科教学计划(07-05-22)

《1+2+1中美人才培养计划》
华东交通大学与美国特洛伊大学
国际会计学专业本科教学计划
East China Jiaotong University and Troy University Academic Plan of Bachelor Degree in International Accounting Major
I.培养目标和要求
Cultivation Goal and Requirements
培养目标：本专业培养具备管理、经济、法律和会计学等方面的知识和能力，能在企、事业单位及政府部门从事会计实务以及教学、科研方面工作的工商管理学科高级专门人才。

培养要求：本专业学生主要学习会计、审计和工商管理方面的基本理论和基本知识，受到会计方法与技巧方面的基本训练，具有分析和解决会计问题的基本能力。

Cultivation Goal：This International Accounting Major is designed to help students to obtain the basic knowledge and skills of management, economics, law and accounting,be ready to work in the Financial or Accounting department of companies and be a elite of teaching and research in business management field.
Cultivation Requirements：The students in this major are required to learn basic theory and knowledge of accounting, auditing and business management, practice basic methods and skills of accounting, obtain the basic ability of analyzing and solving accounting problems.
II.学位要求
Degree Requirements
《1+2+1中美人才培养计划》为中国高素质学生服务。

学生进入美国特洛伊大学学习专业课程，托福成绩至少500分（或相等的IELTS成绩）。

如果托福成绩在475至500分之间，则学生应当在修ESL（非母语英语课程）的同时修专业课程，以作为过渡。

如果学生的正式TOFEL或IELTS成绩不是在抵达美国特洛伊之前由美国特洛伊大学直接获得，那么，该学生将必须参加英文水平考试，以决定该学生是修ESL，还是可直接修专业课程。

1+2+1学生需要在美国特洛伊大学修满60个学分。

1+2+1学生需要修满***学分（包含在美国特洛伊大学完成的学分），并完成所有学位课程才能获得华东交通大学学士学位。

在美国特洛伊大学或华东交通大学的任何课程成绩不及格，则必须重修。

1+2+1学生回到国内的最后一个学期，将需要完成一篇学位论文。

论文题目将由华东交通大学和美国特洛伊大学的教师共同选定并指导。

所有的学生必须按照美国特洛伊大学和华东交通大学的规定完成所有课程和学分。

美国特洛伊大学要求学生所有的课程和主要课程一样，成绩达到2.0以上(含2.0)。

本计划是以2006-2007年教学计划为基础的。

两所大学之间每一学年将彼此联络，核实计划情况，一旦有课程改变，将修正本计划。

The 1+2+1 freshmen to this program in China are advanced high-caliber students, and a TOEFL score of at least 500 (or the equivalent IELTS) must be achieved to take all academic courses or a score of 475 to “bridge” ---take both ESL and academic courses simultaneously.
All students will be required to take an English placement exam upon arrival at Troy if an official TOFEL or IELTS score is not received directly from ETS prior to the student’s arrival. Results from this exam will determine placement in ESL or academic courses.
The 1+2+1 student will have at least 60 hours at Troy to receive a Troy degree.
The 1+2+1 student will have 186.5 credit hours including 61 hours at Troy and complete all academic degree courses to receive a ECJT university degree.
Any course completed at TROY or ECJTU with a grade of “F” must be repeated.
1+2+1 students will be required to complete a thesis during their final semester in China. The thesis topic will be selected and research conducted with participation from faculty at both ECJTU and Troy.
All students must complete all curriculum and credit requirements from both TROY and ECJT University to earn degrees from their respective universities. In order to graduate from TROY, students must earn a 2.0 GPA in all college coursework as well as a 2.0 in all major courses and take the Sorrell College of Business exit exam.
The articulation plan is based on the 2006-2007 catalogs. Each university shall contact each other to verify the plan each academic year or to modify the plan if the curriculum changes.
III.1+2+1项目国际会计专业教学计划与课程安排
Sample Schedule for 1+2+1 B.S. in International Accounting 第一学年（在华东交通大学上课）
IV.课程描述
Course Descriptions
第一学年（First academic year）
1、英语综合（一）[课程代码04091102]
Comprehensive English I [Course Code 04091102]
进行英语语言听、说、句法、阅读、写作的实践性技能的初步的训练。

Provide English listening, speaking, reading and writing skills practice at an elementary level.
2、体育（一）[课程代码04051001 ]
Physical Education I [Course Code 04051001]
通过每周的有氧体育训练（包括短跑、引体向上、俯卧撑及其他有氧运动）增强学生的力量、耐力、灵活性、反应、速度和敏捷性。

Designing to develop expertise in the areas of strength training, cardiovascular endurance, flexibility, reaction time, speed, and agility through weekly aerobic exercise, may include dash, push-up, pull-up, aerobic games, shot.
3、经济应用数学（一）[课程代码04081031]
Economic Applied MathematicsⅠ[Course Code 04081031]
主要介绍微积分基本知识，无穷级数及简单微分方程
Introducing fundamental knowledge of calculus, infinite series, and simple differential equation.
4、计算机文化基础（B）[课程代码04061001]
Computer Culture B [Course Code 04061001]
介绍基本的计算机基础知识及原理，以及操作系统、办公系统及相关技术，网络技术及其应用Elementary knowledge of computer science including its principle, operating system, office software, programming language, and computer hardware, multimedia technology, internet and applications, internet network..
5、演说学基础[课程代码04091129]
Fundamentals of Public Speaking [Course Code 04091129]
培养学生在公共场合和小团体中口头表达能力的基本技能。

Development of basic skills for creation and delivery of oral messages in public and in small groups.
6、西方文化文学作品导论[课程代码04091129]
Introduction to Literature: Western Civilization[Course code 04091129]
本课程主要研究从古代到当代世界的典型的文学作品。

Examines representative literary works from the ancient to the modern world.
7、艺术欣赏[课程代码04091126]
Art appreciation [Course Code 04091126]
本课程主要从全球的观点观察艺术发展主要风格和周期。

研究不同文明的重要杰作。

Development of major styles and periods as viewed from a global perspective. Significant masterpieces diverse cultures are studied.
8、马克思主义基本原理[课程代码04071259]
Marxism Basic Principle [Course Code 04071259]
本课程介绍马克思的相关经济理论与分析问题和原理。

The course aims to introduce the basic concepts of Maxism theory of politics and economics in order to be further familiar with practical operation.
9、英语综合（二）[课程代码04091103]
Comprehensive English II [Course Code 04091103]
进行英语语言听、说、句法、阅读、写作的实践性技能的中等水平的训练。

Provide English listening, speaking, reading and writing skills practice at an sub-intermediate level.
10、体育（二）[课程代码04051002 ]
Physical Education II [Course Code 04051002]
通过每周的有氧体育训练（包括短跑、引体向上、俯卧撑及其他有氧运动）增强学生的力量、耐力、灵活性、反应、速度和敏捷性。

通过训练和各种测试学习运动技能，还包括基本的健身知识的学习。

Designing to build up the students’ bodies in the areas of strength training, cardiovascular endurance, flexibility, reaction time, speed, and agility through weekly aerobic exercises, may include dash, push-up, pull-up, aerobic games, shot. Emphasis will be placed on implementation and measurement of the programs in conjunction with athletic development. also including Knowledge of keep fit.
11、经济应用数学（二）[课程代码04081032]
Economic Applied Mathematics II [Course Code 04081032]
介绍行列式理论、向量运算、矩阵、线性方程组及相关知识
Introducing matrix theory, vector, matrix, linear equations, linear transformations, determinants, eigenvector etc.
12、VB语言程序设计[课程代码04061012]
The Visual Basic Programming Language [Course Code 04061012]
本课程主要介绍Visual Basic 语言程序设计的基本知识和技巧。

Basic knowledge and techniques in Visual Basic Language programming design.
13、英文口语交流导论[课程代码04091130]
Introduction to Oral Communication in English [Course Code 04091130]
本课程训练学生结合适当的技巧用英文进行有效的口语表达。

Helping students underly effective oral presentations in English language while integrating appropriate technologies.
14、非西方文学文化作品导论[课程代码04091132]
Introduction to Literature：Non-Western Civilization [Course code 04091132]
本课程主要研究从古代到当代对当代思想的形成和影响的非西方文学作品。

Examines representative non-western literary works from the ancient to the modern world which have either shaped or reflected contemporary thought.
15、爵士乐和摇滚乐欣赏[课程代码04091127]
Appreciation of Jazz and Rock and Blues [Course Code 04091127]
本课程对爵士乐和摇滚乐的音乐风格纵览和欣赏。

A survery of the music styles of jazz and rock.
16、思想道德修养与法律基础[课程代码04071258]
Thought Morals Tutelage & Legal Foundation [课程代码04071258]
本课程主要介绍有关思想和道德文化、生活哲学的课程。

Lectures about mentalities and moral cultures and life philosophy and involving basic theory of law and the emerge, the essence and the development of law; the essence of socialist law.
17、管理学原理（C）[课程代码04041043]
Principles of Management [Course Code 04041043]
阐述管理的基本职能：计划、组织、指挥、控制，并进行管理的案例分析
principle of management, planning, organizing, directing and controlling. Learn to analysis some typical cases.
第二学年（Second academic year）
18、微观经济学原理[课程代码经济2252]
Principles of Microeconomics [Course Code ECO 2252]
价值、生产和收入分配的微观经济学理论，以及基本的国际经济分析¡£。

Microeconomic theories of value, production and distribution of income, and basic international economic analysis.
19、中级财务会计（一）[课程代码会计3391]
Intermediate Accounting I [Course Code ACT 3391]
资产、负债、股东权益、收入、费用及其分析过程的理论和应用。

Theory and applications of assets, liabilities, and owners' equity, revenues, expenses, and analytical process theory and applications of assets, liabilities, and owners' equity, revenues, expenses, and analytical process. 20、学校简介[课程代码特洛伊1101]
University Orientation [Course Code TROY 1101]
对学校的资源、服务、政策和程序作简要介绍。

介绍的内容包括：学校的目标和目的、学校的规章制度、政
策和程序、服务、学生组织、图书馆、学习中心、计算机中心、责任、时间管理、在学校取得成功的战略。

The primary purpose of this course is to assist entering students in acquiring the necessary knowledge and skills to manage effectively the Troy University campus environment in order to maximize their potential for success at the University, in their careers, and throughout their lives.
21、写作和现代英语（一）[课程代码英语1101]
Composition and Modern English I [Course Code ENG 1101]
集中加强写作指导。

重点讲授如何组织说明性和辩论性论文的结构和内容(一般要写6到8篇论文)，
强调语法、标点和词汇的学习。

Intensive instruction in the writing process. Focuses on organization of ideas in well-developed expository and argumentative essays (usually 6 to 8 essays), with stress on grammar, punctuation, and vocabulary development.
22、管理金融（一）[课程代码金融3331]
Managerial Finance I [Course Code FIN 3331]
主要介绍公司的内部与外部融资决策的分析、策划和控制。

Analysis, planning and control of internal and external finance decisions of a firm with emphasis on corporate structure.
23、写作和现代英语（二）[课程代码英语1102]
Composition and Modern English II [Course Code ENG 1102]
在写短篇研究论文时的正文分析和研究原理及工具的运用。

Text-based analyses and application of principles and tools of research in writing short research papers.
24、商业统计（二）[课程代码定量法3341]
Business Statistics II [Course Code QM 3341]
继续介绍基本商业统计内容。

内容包括有关平均数和比例的比较、方差分析、简单线性回归和相关
性、平方的运用、复合线性回归、非参量法和简单决策分析.
A continuation of basic business statistics. Topics include comparison involving means and proportions, ANOV A, simple linear regression and correlation, multiple linear regression, chi-squared applications, nonparametric methods, and simple decision analysis.
25、中级财务会计（二）[课程代码会计3392]
Intermediate Accounting II [Course Code ACT 3392]
资产、负债、股东权益、年金、租赁、每股收益和分析过程的理论和应用。

Theory and applications of assets, liabilities, and owners' equity, pensions, leases, earnings per share, and analytical process.
26、管理和成本会计[课程代码会计3395]
Managerial/Cost Accounting [Course Code ACT 3395]
成本会计的品种法和分步法中材料、人工和制造费用的归集和分配。

Manufacturing and distribution cost accounting, material, labor and overhead costs in job order and process cost accounting,
27、管理原理[课程代码管理3371]
Principles of Management [Course Code MGT 3371]
概述管理功能、管理原理和管理技巧。

这门课对通过组织内部的领导及控制的计划、组织和影响进行讨论。

An introduction to management functions, principles, and techniques. The course includes a discussion of planning, organizing, influencing through leadership, and control within the organization.
28、市场营销原理[课程代码营销3361]
Principles of Marketing [Course Code MKT 3361]
侧重讲授公司和企业的市场营销管理的内部环境和市场营销决定因素(促销、价格、产品和分配)的管理。

A managerial focus on the external environments and decision elements of marketing (promotion, price, product, distribution) faced by marketing management at the corporate and entrepreneurial levels of business.
29、宏观经济学（双语）[课程代码04041119]
Macroeconomics [Course Code 04041119]
对国家经济宏观理论的分析，侧重于收入、就业、银行和公共政策
Macroeconomics theory of national economy with an emphasis on income, employment, banking and public policy.
30、会计学原理（二）[课程代码04041114]
Intermediate Accounting [Course Code 04041114]
财务会计的理论和会计实务，包括负债、资产、股东权益、投资、收益税、国税、养老金、退休金和外部报表编制
Theory and application for the accounting for liabilities, capital, debt, stock-holder’s equity, investments, cost, profit, income taxes, revenue, pensions, and external reporting.
第三学年（Third academic year）
31、演讲基础[课程代码演讲2241]
Fundamentals of Speech [Course Code SPH 2241]
学习各种领域口头表达的基本原理及实践。

Study of the principles and practices basic to all areas of oral communication.
32、管理金融（二）[课程代码金融3332]
Managerial Finance II [Course Code FIN 3332]
管理金融的第二门课程。

是FIN3331的继续，重点学习FIN3331没有包含的内容。

Second course in a sequence of managerial finance. Continuation of FIN 3331 with focus on topics in financial management not covered in FIN 3331.
33、信息系统导论[课程代码信息系统3300]
Introduction to Information Systems [Course Code IS 3300 ]
介绍信息系统概念。

强调描述信息系统要求、管理信息资源、运用信息技术解决商务问题和管理挑战。

Introduction to information systems concepts, with an emphasis on describing information systems requirements, managing information resources, and applying information technology to the solution of business and management challenges.
34、商业沟通[课程代码商业3382]
Business Communications [Course Code BUS 3382]
分析和组织企业和个人的沟通，包括运用文件和备忘录等形式沟通的技巧和内容。

Analysis and composition of business and personal communications including mechanics and content of letters and memoranda.
35、所得税会计（一）[课程代码会计4494]
Income Tax Accounting I [Course Code ACT 4494]
对独资企业、合伙企业、公司、房地产企业和信托机构的税收法律和条例。

Tax Laws and regulations for partnership, corporations, estates and fiduciaries.
36、战略管理[课程代码管理4476]
Strategic Management [Course Code MGT 4476]
这是一门把所有商业课程的主要知识、技能和概念的融会贯通的顶级课程。

要求学生分析各种公司，测定由内部环境和公司的优势和劣势造成的威胁和机会，有助于公司规划战略计划和确定如何实施这些计划。

Capstone course for business majors. Integrates knowledge, skills, and concepts acquired in all business courses taken. Requires students to analyze various corporations, determine threats and opportunities posed by the external environment as well as the firm’s strengths and weaknesses, formulate strategic plans for firms, and determine how these plans should be implemented.
37、经济法[课程代码法律2221]
Legal Environment of Business [Course Code LAW 2221]
这门课概述商务活动的法律和公正的基础概念、原理和规定。

这门课全面地概述美国的法律系统、联邦和州法庭程序，及经立法、司法和行政程序制定的法律效果。

此外还包括宪法、商业道德、合同、产品责任、销售和商务文件。

This course is an introduction to the fundamental concepts, principles, and rules of law and equity that apply to business activities. This course provides an overview of law in general, the American legal system, federal and state court procedures, effects on law-making by legislative, judicial, and administrative procedures. The course may also include constitutional law, business ethics, contracts, products liability, sales and commercial paper.
38、所得税会计（二）[课程代码会计4495]
Income Tax Accounting II [Course Code ACT 4495]
对独资企业、合伙企业、公司、房地产企业和信托机构的税收法律和条例。

Tax Laws and regulations for partnership, corporations, estates and fiduciaries.
39、高级财务会计[课程代码会计4491]
Advanced Accounting [Course Code ACT 4491]
企业合并、分部报告、合伙企业和外币交易和外币折算的会计理论和应用。

Theory and applications of accounting for business combinations, branches and segments, partnerships, and foreign currency transactions and translations.
40、审计[课程代码会计4497]
Auditing [Course Code ACT 4497]
官方公报的审计理论。

重点学习注册会计师考试要求的材料并与之有关的职业道德、审计业务、内部控制、抽样审计、证据收集和审计报告。

Auditing theory as contained in official pronouncements. Emphasis will be placed on material required for the CPA exam as it relates to professional ethics, audit engagement, internal control, audit sampling, evidence gathering and auditors' reports.
第四学年（Forth academic year）
41、税法与税务会计[课程代码04041126]
Tax Laws and Tax Accounting [Course Code 04041126]
分析国家的税法和规则在企业、合伙人、个人中的应用
Analysis of the tax laws and regulations for corporations, partnerships, individuals
42、会计理论[课程代码04041020 ]
Accounting Theory [Course Code 04041020]
基本的会计理论，包括会计职业道德规范，会计功能，政策，会计活动和相关理论
Basic principles of accounting, include accounting ethics, the function of accounting, policy, accounting activities and related theories.
43、电子商务[课程代码04061020]
E－business [Course Code 04061020 ]
利用微软数据库技术和网络应用程序和相关的理论方法的高级应用程序
Advanced applications using Microsoft Access and internet application development and some related principles and methods of e-business.
44、国际会计[课程代码04041128]
International Accounting [Course Code 04061128]
学习国际会计实务的制度、模式、准则、记录和发展，比较不同的会计
Study institution, mode, rule, records, and development in international accounting activities; compare different accounting systems.
45、生产及运作管理[课程代码04041110]
Operations Management [Course Code 04041110]
本课程介绍运营管理的主要内容，包括运营及生产率、项目管理、存货管理、产品和服务的设计和质量管理、电子商务的运营管理、人力资源和职位设计等内容。

Provides an overview of operations management. Operations and productivity; project management; inventory management; design and quality management of goods and services; e-commerce and operations management; human resources and job design; and more.
46、会计信息系统[课程代码04041122]
Accounting Information System [Course Code 04041122]
学习基于计算机的信息系统在会计信息技术中的应用，侧重于利用软件进行会计业务
The application knowledge of computer-based information systems. Emphasizing on the abilities of using software.
47、市场营销学（D）[课程代码04041120]
Marketing [Course Code 04041120]
学习产品、促销、零售和批发、价格、国际市场、市场功能等理论
Product policies, promotional activities, retail and wholesale activities, pricing policies, international marketing, and the role of marketing in society.
V.制定中美大学共同教学计划负责人
The academic plan of International Accounting was made by
●中方大学：陈鹰（华东交通大学经管学院讲师）
Chinese Partner University: Ying Chen (Lecturer of Business Administration School, East China Jiaotong University)
●美方大学：唐纳德·汉斯博士（美国特洛伊大学苏瑞尔商学院临时院长）
American Partner University: Dr. Donald C. Hines(Interim Dean，Sorrell College of Business，Troy University)
陈鹰简历：
·教育背景：
1996年获华东交通大学会计学专业学士学位
1999年获华东交通大学会计学专业硕士学位
·工作经历：
1999年至今任华东交通大学经管学院讲师
主要教授一些会计学专业的课程，如财务会计、财政学、会计史、税法、
成本管理会计等。

此外，还参与了国际会计专业的与国外院校的合作项目2004年9月-2005年6月赴美国特洛伊大学进修。

期间，参与了本校与特洛伊大学1+2+1项目的相关工作Vita of Ying Chen:
•Education:
1999 M.S. degree in Accounting, East China Jiaotong University
1996 B.S. degree in Accounting, East China Jiaotong University
•Career:
09/2004-06/2005 As an Exchange Faculty, study in Troy University (at the same time, working
for 1-2-1 program between Troy University and ECJT University.)
1999-present Lecturer of School of Economics and Management, East China Jiaotong University
Courses offered were related to accounting, such as Financial Accounting, Finances,
the History of Accounting, Tax Law, cost and management accounting, etc.
In charge of international accounting majors, and participating in the
cooperation programs with other universities.
唐纳德·汉斯博士简历：
·教育背景：
1968年获密西西比州立大学农业经济学学士学位
1970年获密西西比州立大学农业经济学硕士学位，兼修经济学
1973年获堪萨斯州立大学经济学博士学位
专业领域：地区经济发展，公众财政学，农业经济学
·工作经历：
1968年-1970年任密西西比州立大学研究生教研助理
1970年-1973年任堪萨斯州立大学研究生教研助理
1973年-1981年在特洛伊大学商学院工作
1981年-1987年任利文斯顿大学商务学院院长
1987年-1993年任阿拉巴马经济与社区事务部–计划与经济发展助理主管
1993年6月-1994年5月任特洛伊大学苏瑞尔商学院院长
1994年5月-1998年8月任西阿拉巴马大学校长，首席执行官
1999年-2006年任特洛伊大学苏瑞尔商学院工商管理专业讲师
当前职务任特洛伊大学苏瑞尔商学院临时院长
Vita of Dr. Donald C. Hines:
•Education：
1973 Doctor of Philosophy, Kansas State University,
Major: Economics
Areas of Specialization: Regional Economic Development,
Public Finance, and Agricultural Economics
1970 Master of Science, Mississippi State University,
Major: Agricultural Economics Minor: Economics 1968 Bachelor of Science, Mississippi State University,
Major: Agricultural Economics
•Career:
Present Interim Dean，Sorrell College of Business，Troy University
1999-2006 Lecturer in Business Administration, Sorrell College of Business, Troy University
05/1994-08/1998 President, The University of West Alabama & Chief Executive Officer of The
University of West Alabama (UW A)
06/1993-05/1994 Dean Sorrell College of Business, Troy State University
1987-1993 Alabama Department of Economic and Community Affairs, Assistant Director
and Chief of Planning and Economics Development
1981-1987 Dean, College of Business and Commerce, Livingston University
1973-1981 School of Business, Troy State University,
1970-1973 Kansas State University, Graduate Teaching and Research Assistant
1968-1970 Mississippi State University, Graduate Teaching and Research Assistant,。