(School of Accounting and Business Administration)
The School of Management is the largest school in Yunnan Minzu University，Its another name is School of Accounting because of its prominence in the field of accounting. Formally it can be called School of Accounting and Business Administration.
The school provides 6 undergraduate programs including Business Administration, Marketing, Corporation Finance, Accounting,Human Resources Management and Tourism. 4 graduate programs for researching master degree, including Accounting, Business management-economy management and Tourism. 3 graduate programs for professional master degree, including Business Administration Accounting, and Business. Valuation.1 training center is set for senior accountant studying advanced courses for qualification certificate.
The school has a faculty of more than 50 teachers working for programs above. Most of them have senior professional titles, including 6 professors, 28 associate professors, and most of them have received doctorate degree from leading universities in China, and some of our faculty have researching experience in the universities in American, Australia and so on.
Now there are more than1800 students studying in the school. More than 1400 are studying for their bachelor's degree，more than 150 are studying for their researching master's degree and about 250 is studying for their professional master's degree. In addition, about 40 senior accountants from corporations and CPA firms with foreign affairs will come to study for qualification certificate.
As a basic course for flourishing management, this subject gives a brief introduction to hotel's development, classification, the operation of main department of hotel, such as housekeeping department, food and beverage department, sales and marketing department, etc.
The guide course includes introduction to tourism, principles of management.
Economics of Tourism
As a basic course and one of the main course for tourism management, the subject of Economic of Tourism, introduces the operation of the tourism activities, the characteristics of tourism demand and supply, the tourism products and development, the consumption behavior of tourists, tourism development mode, etc.
The guide course includes microeconomic, introduction to tourism.
Introduction to Tourism
As a basic course and one of the main courses of tourism management, the subject of introduction to tourism gives a brief introduction to tourism and its development, tourist activity, tourists and tourist market, tourist attraction, tourist product and tourism industry, and also discusses the economic, social cultural and environmental impact of tourism.
Exploitation of Tourism Resources
This course covers a broad introduction to the wide range of tourism resources exploited by the industry and also the practical techniques to exploit the resources. This course is designed to provide students majoring in tourism with an understanding of what the functions and charactersitics of different kinds of tourism resources are and how to use them scientifically and sustainably for the development of tourism industry. Before taking this cousre, students are required to have some knowledge about tourism or have learned the couse Introduction to Tourism.
The subject of international finance induces international balance of payment,foreign exchange market,foreign exchange theory and policy,international monetary system.This subject applies to business management,financial management,and accounting.The guide course includes economics,currency and banking.
The main contents in this course include international division,world markets,international market prices,traditional and contemporary theories of international trade and the theories of trade protection,the policies of international trade such as tariff and non-tariff's barriers,the methods of promoting export,the international trade agreement and treaty,WTO and so on.
Financial management is a matter of overall objectives, on the acquisition of assets (investments), capital financing (financing) and the operating cash flow (operating funds), as well as profit distribution of management. Financial management is an integral part of the enterprise management, which is based on the financial laws and regulations, in accordance with the principle of financial management, enterprise financial activities, dealing with an economic management of financial relationships. Financial management is to Western economics, accounting and so on as the basis of a specialized course. Financial management is an important component of business management, so graduates employed in enterprises financial management major of finance, budget Department. As international trade war intensified, new era of financial management will have higher requirements for graduate students.
Cost accounting is based on commodity economy conditions, for obtained products of total cost and units cost and accounting all production cost and costs of accounting activities. Modern cost accounting is for overcoming inflation caused by prices changes leading to accounting information distortion disadvantages. In prices changes situation, to asset existing cost for measurement property on related accounting object for confirmed, and measurement and report of program and method, it is to currency for main measurement units, for related economic subject in products production business process in the of cost spent for forecast, decision making, control, accounting, analysis and assessment of value management activities. Cost accounting is the basis for accounting.Cost accounting as the main course of accounting, accounting is an important part of the work.
This course belongs to the professional foundation course of accounting, the teaching’ aim is to make student master accounting information system: accounting basic theories, basic norm and the basic methods.
The basic theories in accounting involve accounting’s target, accounting’s environment, accounting’s assumption, accounting’s object and main factor etc. The basic norm involving includes the accounting law norm, accounting standard norm, accounting system norm and accounting morals norm. The accounting record methods and procedure includes establishing the account, double entry, and property checks, establishment financial report. This course still introduced the frame system of accountancy's course.
This is one of the specialized courses for the students majoring in accounting. After learning this course, the student will grasp the general operation procedures and basic formwork of the computerized accounting system software, and understand how to analyze the superior and inferior of the accounting software. The topics in this course include: system management and initial setup, charts of accounts design, documentation, and quick financial statements preparing; an introduction to the usage of the software through cases of payroll and product costing cycle. The students are required not only to operate the accounting software, but also to analyze the functions of the software and its superior and inferior with the theoretic knowledge about the development of computerized accounting software learned from the course. Furthermore, they should be able to analyze to which extent the functions being accomplished and superior and inferior of the software.
Advanced Financial Accounting
This subject’s main content is learning how to deal with some special and difficult accounting events. It is set for accounting major and financial management major. You had better acquire some basic knowledge in accounting terms before learning this course, such as primary accounting, intermediate financial accounting and so on.
Management Accounting, managers use the provisions of accounting information in order to inform themselves better before they decide matters within their organizations, which aids their management and performance of control functions. It is set for accounting major, financial management major, management major, marketing major and so on. You had better master primary accounting before learning this course.
Financial Statement Analysis
This course is based on the corporate balance sheet, income statement, cash flow statement and cost table information provided based on capital asset structure, the company's solvency, profitability, operation ability and development ability of enterprises and other financial indicators, content analysis of the cost level, analysis methods are presented in this paper; And explain how to use some analysis methods to evaluate operating conditions and risk, and so on.This course is mainly for the accounting professional and financial management professional students.Before studying this course, we should study the course of accounting principles and financial management and so on .
Principles of Auditing
This course introduces the basic conceptions, principles, methods and procedure of modern audit. It tells about the class of audit, the cirterion of audit, the crisis of the audit and emphasis of audit, the audit evidence, the audit methods and audit procedure, internal controlling system, and will also tell how to edit the manuscript of audit working papers, and the concrete edition of audit report etc.This course is mainly for accounting, auditing, financial management professional undergraduate and junior college.Before studying this course, we should study the accounting principle, financial management, intermediate financial accounting, advanced financial accounting, cost accounting, tax law, financial analysis and so on.
Intermediate Financial Accounting
Intermediate Financial Accounting is one of the core courses in higher finance and economics colleges. It is arranged in the third or fourth semester for the accounting professional and financial management professional. It is aimed to enhance students’ ability both in accounting knowledge and professional skills. It is comprehensive science and technology about accounting theory, accounting methods and the capital movement of enterprise. It is based on economics, management science and basic accounting knowledge, combined with international and China accounting standards, system, in-depth study of accounting elements of recognition, measurement, recording and reporting of theory and practice. It can lay a solid foundation for the study of cost accounting, advanced financial accounting, auditing and accounting computerization, as well as in the accounting auditing practice and other related work.
Microeconomics is a branch of economics that studies the behavior of individuals and firms in making decisions regarding the allocation of limited resources. One key goal of microeconomics is to analyze the market mechanisms that establish relative prices among goods and services and allocate limited resources among alternative uses. In our university, microeconomics is the key course with the all management majors. Its pilot course includes political economics, calculus, etc.
Macroeconomics is a branch of economics dealing with the performance, structure, behavior, and decision-making of an economy as whole rather than individual markets. This includes national, regional, and global economies. It study aggregated indicators such as GDP, unemployment rates, national income, price indices, and the interrelations among the different sectors of the economy to better understand how the whole economy functions. In our university, macroeconomics is the key course with the all management majors. Its pilot course includes political economics, microeconomics, etc.
Political economy is is a branch of economics dealing with the production and trade, and their relations with law, custom, and government, as well as with the distribution of national income and wealth. It was developed in the 18th century as the study of the economies of states, or polities, hence the term political economy. In our university, political economy is the key course with the all management majors.
Monetary economics is a branch of economics that provides a framework for analyzing money in its functions as a medium of exchange, store of value, and unit of account. It considers how money can gain acceptance purely because of its convenience as a public good. It examines the effects of monetary systems, including regulation of money and associated financial institutions and international aspects. In our university, monetary economics is the key course with the major of financial management, accounting. Its pilot course includes macroeconomics, financial markets, etc.
Investments is a discipline that studies how to allocate limited resources to asset such as stocks, bonds, real estate and so on. Its main goal is to obtain a reasonable cash flow. Under the guide of maximization of utility, it studies the optimal equilibrium configuration of wealth allocation. In our university, investments is the key course with the major of financial management, accounting. Its pilot course includes monetary economics, microeconomics, financial markets, etc.
Electronic commerce is a cross discipline. Its covers the management, economics, computer science, communication technology, network technology, psychology and other subject.
Electronic commerce mainly includes the overview of electronic commerce, the operation system of electronic commerce, network economy, e-commerce network platform, e-commerce security technology, electronic payment, the logistics of e-commerce, network marketing, e-commerce law , electronic commerce of intellectual property rights and standardization and so on.
E-commerce is the major courses of marketing, business management, human resources management, tourism management, economic management, logistics management, international trade, finance, insurance and other professional.
The leader of E-commerce course is basic computer, management, economics, modern business and legal basis, etc.
Major: Business Administration;Human Resources Management
Management, the basic and core discipline of economics and management students, is a science which systematically studies the universal law, basic principles and general methods of the management process. This course teaches the objective laws and methods of the management functions in details, such as planning, organizing, leading and controlling etc. In order to strengthen the students’ understanding of the management’s theory and knowledge and enhance awareness of participating in the management practices, the course uses a teaching method including classroom teaching， researching and social practicing. Classroom teaching is the main part, while others are auxiliary. This course’s target is to enable students to master the management’s knowledge system, to apply basic theories and methods, to analyze and solve practical problems in management and lay a good management foundation for follow-up study of major disciplines.
The purpose of this course is to give you an overview of the advertising industry, its functions and practices, and an appreciation of its place within the broader communications context.
In the course you will analyze and discuss examples of advertising, discovering best practice in the advertising industry, and exploring the processes involved in creating campaigns.
You will examine advertising practice and processes: advertising agencies, advertising professional roles, advertising clients, target audiences, media, and strategic and creative thinking. An historical analysis sheds light on the important role social forces have played in the evolution of advertising.
Objectives/Learning Outcomes/Capability Development
For students enrolled in the Bachelor of Communication - Professional Communication (BP222), you will develop the following program learning outcomes:
critically analyze and apply a diverse and industry relevant body of knowledge and skills to the field of media and communications in a global context
plan produce and evaluate innovative content, optimizing uses of technology that meets the needs of stakeholders in an international environment
work with others in a range of roles and contexts, demonstrating cultural, environmental social awareness and ethical and reflective practice
If you are enrolling in this course as an elective, it will complement the learning outcomes you are developing in your program.
Upon successful completion of this course, you will be able to:
Examine a variety of marketing communication alternatives, including advertising and other promotion forms;
Discuss the major participants and roles in the advertising communications industry;
Analyze and apply appropriate creative approaches to developing persuasive messages; and
Develop an advertising campaign and media strategy, as a member of a team.
Overview of Learning Activities
Your learning experiences may include interactive lectures, tutorials and group-based activities. You will have the opportunity to study the theories underpinning this course and explore key concepts through exercises and discussion. There will be both individual and group exercises to further develop ideas based in classes. Local and international advertising examples will be presented and discussed. Self-directed learning (outside class hours) is also an important component for the successful achievement of the objectives of this course. Online resources and activities will also play a part in this course.
Major: Business Administration;Human Resources Management; Marketing
Preparatory Courses：Economics Management Human Resources Management
Thiscourse takes the essential issue of human resources management---performance management as its core. From the perspective of management, economics and other subjects, the course focuses on the performance management theory, advanced management concept, the interpretation of performance in practice, the formation of policy, performance management system and performance of specific technical and operational methods.
Based on the current management status and advanced idea, this course covers the following topics: performance management and compensation systems, performance management process, performance management systems, the defining and measurement of performance options, performance information collection, performance management systems, performance management and employee development, performance management skills, performance management process in the lead and feedback, performance evaluation, performance evaluation of the results of applications. Supplemented by case studies, the course discusses hot issues and other forms of knowledge to enhance students’ understanding and grasp the point.
Performance management is more professional and require higher technical standard in human resources management. The teaching objective is to help students to learn and master the basic ideas and skills, apply them to practice, design and improve the performance characteristics of the enterprise policy and performance management system with specific environmental, business needs and human resources strategy.
Economic law is a professional basic course for students majoring in management. Management is the orientation. It studies the legal relations, which occur in the course of economic management and economic harmonious development, through the basic principles and methods in Economic Law. It covers Basic Theories of Economic Law, Enterprise Law, Contract Law, Industry Property Right Law, Security Law, Competition Law, Protection of Consumer’s Rights and Interests Law and so on. In order to help the students apply the theories of Economic Law in practice, this lesson lays stress on the combinations with the theories and practice.
Labor law is a compulsory course for the management of human resource management. Economic law is the orientation. This course focuses on China's current labor laws and regulations, through the teaching, make students understand the basic framework of labor law, the basic knowledge of labor law and the main research methods, understand the basic labor standards and labor system, and learn the theory with practice, and continuously improve the ability of students to analyze problems, to solve the problem.
This unit is only to be offered to students in the third or fourth year of their degree, as part of the Bachelor in Business Administration, Marketing, and Human resource Management.
Prerequisites and /or co-requisites：
Some subjects, like Macro/micro Economics, Marketing, Financing, Human resource Management, Manufacturing Management, must be studied and passed.
Personnel Quality Evaluation and Recruitment
The course is applied to the human resource management based on the Psychological Tests, such as recruitment, placement, assessment, promotion, training, etc. Using scientific evaluation methods to measure personnel quality , help for making valuable judgments. It is a specialized course for the major of human resource management. It is more appropriate to open the course after Management、Economics、Statistics and Human Resource Management.
Social security is the labor and social security professional, professional social work of professional backbone courses.This course mainly introduces some basic theories of social security, including the connotation of the social security, the function of social security, social security and the relationship between the social and economic development, the relationship between efficiency and fairness in social security;The social security system of social conditions and economic conditions;Process of the social security system;The basic theories of social security, mainly is the social security theory of western economists and marxist theory of social security;The composition of the social security system;The social security fund raising and use;The composition of social insurance system, especially the system of endowment insurance, unemployment insurance, medical insurance system, and the elements of inductrial injury insurance system;Social relief system;Solving social system and social welfare system.The content of the Chinese social security system and the trend of reform.
By "social security " course of study, can make the students understand some basic theory and basic methods of social security, grasp the basic content of social security system.Set for the purpose of this course is to make students more extensive and systematic study and understanding of the social security basic theory and basic knowledge, to master the categories of the social security concept, nature, function and the use of the social security category to solve how to make the income distribution can guarantee social members to survive;Cultivate and improve students use knowledge in analysis of the social security practice to question and problem solving skills, and to adapt to the social security management under the socialist market economy system the need.
Due to the "social security " for labor and social security professional, students of professional social work, is a relatively new course, in order to facilitate students' learning, and improve their learning enthusiasm, can consider to use the teacher lectures, provide teaching case analysis teaching method, especially pay attention to apply social security practice, international mature experience of the country, to help students understanding and the understanding of the social security related theory, through a simple inquiry, analysis, find rules of the development of social security, for China to set up and perfect the social security system, to provide using for reference.This course teaching by adopting the combination of explanation, case analysis and discussion.
This marketing research course will explore research tools and techniques needed to execute various marketing research projects. Emphasis will be on how marketing research fits into the strategic planning process; conducting situation analyses and exploratory research; identifying and locating sources of secondary data including Internet and other online resources; evaluating and selecting appropriate methods for conducting primary research as well as practical data collection issues of sampling and instrument design; conducting effective survey fieldwork; and tabulating, analyzing and reporting of primary research findings, the development of marketing conclusions and recommendations, and summarizing and communicating results. This course is primarily designed for those who intend to pursue a career in marketing research. However, it also provides a critical stream of knowledge for those who will rely on marketing research information for decision making.
Prerequisite: Statistics Microeconomics
TaxSystemandPractice is offered as a major elective course for the undergraduate students in economy and management majors. These majors include human resource management, marketing and business management. Thiscourseshouldnotonlypayattentiontoexpertise, and to locate in practicality. Students are required to have a thorough understanding of the legal ground rules of taxes, these include added-value tax, consumptiontax, enterpriseincometax and personalincometax. Students should also grasp the knowledge points of how to make reasonable tax with typical cases. These types taxes ofresourcestax , propertytaxandbehavior tax arebrieflyintroduced by teacher. The key concept of this course is to help students to learn how to think and apply the basic theories and methods of the current tax system in our country to enhance the ability to adapt to occupational changes and continue to learn. Its prerequisite courses have basicaccountingandlawbasiccourse.
Logistics management is the process of planning, implementing and controlling the efficient, cost-effective flow and storage of raw materials, in-process inventory, finished goods and related information from point of origin to point of consumption for the purpose of conforming to the customer needs.
Components of Logistics Management covers Management actions、Inputs into logistics、Outputs of logistics 、Logistics activities， etc.
Logistics management ismainly for business administration, marketing professional, international trade, e-commerce professional offer courses.
Project Management is the application of knowledge, skills, tools, and techniques to project activities in order to meet stakeholder needs and expectations.
Managing a project includes:(1)Identifying requirements（2）Establishing clear and achievable objectives （3）Balancing the competing demands for quality, Scope, Time and Cost（4）Adapting the specifications, plans and approach to the different concerns of the stakeholders.
ProjectManagement mainly for Industrial and Commercial Administration, marketing，International Economy and Trad，Financial Administration offer courses.
preceding courses：practical economics、human resources management、Management、Marketing
Consumer behavior is an subject to research behavior that consumers display in searching for, purchasing, using, evaluating and disposing of products and services, Its main focus is on consumer decision making. It's a practical and applicative subject for marketing major. It’s a foundation of other marketing courses,Management and economy are prerequisites for this course.
Operations Management is an important required course of business management major and an important elective course of marketing major. Thiscourse is a compositive one involved multidisciplinary knowledge and has strong academic and practicality. So it is required a more prerequisite courses involving management, strategic management, information management, logistics management, quality management, market survey and statistics. Thecourse revolves around two themes of theconstructionoftheoperatingsystem and the control of operatingprocess. The key concept of this course is to help students to learn how to master the concepts of operating management andstrategymanagement, analyze and design the operating system, run and control the operating system, evaluate and improve the operating system. This course combines the theory and practice with typical cases and examples to enhance the management skills of students.
This course provides an economic analysis of the market for workers (the labor market). Students will analyze the determinants of labor supply and labor demand. Topics include educational and training investments, occupational choice, worker mobility, pay and productivity, wage structure, income inequality and policy issues such as labor shortages, the effects of minimum wage on employment, the labor effects of outsourcing, economic analysis of unemployment, the impact of welfare policy on labor supply and demand and the role of unions. We will also discuss current labor issues related to occupational health and safety, changes in trade unions, levels of unionization and immigration. The aim of this course is to acquaint students with traditional topics in labor economics and to encourage the development of independent research interests.
Prerequisite: Microeconomics Macroeconomics