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会计学是管理学类工商管理一级学科中下设的二级学科。会计硕士致力于培养掌握经济、管理基本理论，具备坚实的专业理论基础，能够独立从事相关领域的研究工作并胜任相关实务工作的高级专门人才。研究方向及主要内容：会计理论与方法、公司理财与资本市场、审计理论与方法、成本与管理会计、企业兼并与重组。
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