首先,金融和会计的主要课程内容不一样。
像高级衍生品( Avance erivatives ),资本市场( Asset markets ),行为金融( Behavioural finance ),公司金融( Corporate finance ),金融数学( Financial mathematics ),金融管理( Financial management ),金融市场( Financial markets ),财务规划( Financial planning ),金融工程( Financial engineering ),金融会计( Financial accounting ),财务申报( Financial reporting ),国际金融( International finance ),私募股权( Private equity ),风险管理( Risk management ),风险投资( Venture capital )等都是金融专业的血。
而审计( Auiting ),预算分析( Buget analysis ),商业策略( Business strategy ),金融会计( Financial accounting ),财务申报( Financial reporting ),法务会计( Forensic accounting ),信息体系( Information systems ),国际会计( International accounting ),宏观 / 微观经济( Macro/microeconomics ),管理会计( Management accounting ),专业标准和道德规范( Professional stanars an ethics ),定量分析( Quantitative analysis ),风险管理( Risk management ),税务会计( Tax accounting )等则是会计专业的肉。
自然,学完这些课程出来的就业方向也不一样。
学会计专业的朋友,可能的就业方向有会计师( Accountant ),精算师( Actuary ),审计师( Auitor ),簿记师( Bookkeeper ),预算分析师( Buget analyst ),信控员( Creit controller ),财务顾问( Financial consultant ),财务检查师( Financial examiner ),法务会计师( Forensic accountant ),工资管理员( Payroll aministrator ),风险评估师( Risk assessor ),税务顾问( Tax avisor ),出纳员( Treasurer )。
而念金融专业的朋友,毕业之后可能是商业银行家( Commercial banker ),财务顾问( Financial consultant ),财务经理( Financial manager ),金融交易员( Financial traer ),对冲基金经理( Hege fun manager ),保险员( Insurance officer ),投资银行家( Investment banker ),数量专家( Quant specialist )。
其实,看下课程内容和就业方向的重叠部分,就知道会计和金融有夫妻相,可以组 CP 成为会计金融专业。
那么,会计金融和金融有什么区别呢?
我们以 University of Manchester 为例,区别一下会计金融和金融专业。
MSc Accounting an Finance
先来看一下 CP 的 MSc Accounting an Finance 课程设置。
Semester 1
Core course moules:
■ Essentials of Finance
■ Cross Sectional Econometrics
■ Corporate Financial Reporting
Optional moules:
■ Portfolio Investment
■ International Accounting Practice & Regulation
■ International Finance
Semester 2
Core course moules:
■ Corporate Finance
■ EITHER Avance Management Accounting OR Corporate Governance in an Accounting Context
■ Qualitative Research Methos
Optional moules:
■ Financial Statement Analysis
■ Time Series Econometrics
■ Mergers & Acquisitions: Economic & Financial Aspects
■ Managerial Economics
■ Current Issues in Empirical Finance
■ Avance Management Accounting
■ Corporate Governance in an Accounting Context
■ Real Options in Corporate Finance
■ Accounting & Society
这里放上单身的 MSc Finance 课程设置,来个直观的对比。
Semester 1
Core moules:
■ Essentials of Finance
■ Cross Sectional Econometrics
Optional moules:
■ Derivative Securities
■ International Macroeconomics an Global Capital Markets
■ Portfolio Investment
■ International Finance
Semester 2
Core moules:
■ Time Series Econometrics
■ Corporate Finance
Optional moules:
■ Current Issues in Empirical Finance
■ Financial Statement Analysis
■ Real Options in Corporate Finance
■ Qualitative Research Methos
■ Mergers an Acquisitions: Economic an Financial Aspects
■ Managerial Economics
从两个专业课程设置来看, MSc Accounting an Finance 的六门核心课程,涵盖了 MSc Finance 核心课程的 3⁄4 。而那个 1⁄4 的漏网之鱼,也逃脱不了 MSc Accounting an Finance 的选修列表。理想点儿讲,念了 MSc Accounting an Finance ,就相当于 Accounting 和 Finance 双管齐下,两只手一起抓。
如果要念 MSc Accounting an Finance 的话,也可以选择倚重会计还是金融。这跟个人喜好还有规划的就业方向就大有关系了。