科目表編號 Table Code:

MPA-Appendix 1 (Revised 07/22)

整體學分承認科目表

BCT Course Table

專業會計碩士

Master of Professional Accounting

科目編號 Course Code	科目名稱 Course Title	學分 Credits	專業會計碩士 MPA
ACT B861	企業會計 Accounting for Corporations	5	CM
ACT B863	財務報告環境 Financial Reporting Environment	5	CM
ACT B864	稅務體制 Tax Framework	5	CM
ACT B865	策略管理會計學 Strategic Management Accounting	5	CM
ACT B866	審計理論及實務 Audit Theory and Practice	5	CM
ACT B867	會計信息系統：管理與控制 Accounting Information Systems: A Managerial Perspective	5	CM
FIN B862	庫務及財務管理 Treasury and Financial Management	5	CM
LAW B868	企業法 Corporate Law	5	CM
ACT B869	國際會計研究 Issues in International Accounting	10	OM
BIS B892	高級資訊系統與電子商業策略 Advanced Information Systems and Electronic Commerce Strategy	10	OM
BUS B859	應用商業計劃 Applied Business Project	20	OM
BUS B880	商業研究專題 Directed Studies in Business Research	20	OM
BUS B899	商業及創業專案學習 Business and Entrepreneurship Project	10	OM
MGT B820	企業策略 Strategy	10	OM
MGT B822	創意、革新與變革管理 Creativity, Innovation and Change	10	OM
MGT B827	策略性人力資源管理 Strategic Human Resource Management	10	OM
IB B890	國際企業管理策略 International Management and Strategy	10	OM
IB B891	國際市場策略 International Marketing Strategy	10	OM
IB B893	亞太區管理策略研究 Strategic Issues for Management in the Asia Pacific Region	10	OM

備註 Notes:
1.	兩個或多個科目可以構成不可兼修的科目組合。同一組合內的科目不得同時計算入一項學術資格所需的總學分之內。同學需到以下網頁https://www.hkmu.edu.hk/admissions/distance-learning/excluded-combinations/ 閱覽最新的不可兼修的科目組合表。 Courses form excluded combinations with other courses. Only one of the courses in an excluded combination can count towards a single HKMU award. Students should refer to the list of excluded combinations at https://www.hkmu.edu.hk/admissions/distance-learning/excluded-combinations/ for the list of courses that form excluded combinations.
2.	專業會計碩士課程已於二○二○年春季學期起停辦。本校於二○二五年十二月前仍繼續頒授專業會計碩士學位。 The Master of Professional Accounting has been phased out from 2020 Spring term. The University will continue to confer the award of the Master of Professional Accounting up to December 2025.
3.	下列的科目已停辦。成功修畢該等科目的學生可根據有關課程規例，將從該等科目所得的學分計算入專業會計碩士課程的所需學分內，及會視同已修畢相應的取代科目(如有)。 The following phased out courses are no longer available. Students who have successfully completed any of these courses can have the credits awarded for the phased out course(s) counted towards the MPA programme, and are deemed to have completed corresponding replacement course(s), if any, subject to the requirements of relevant regulations.

已停辦的科目 Phased out Courses			取代的科目 Replacement Courses			類別 Label	註釋 Note
科目編號 Course Code	科目名稱 Course Title	學分 Credits	科目編號 Course Code	科目名稱 Course Title	學分 Credits
BUS B885	外界環境探微 The Challenge of the External Environment	10	沒有取代的科目 No replacement			OM	--
FIN B883	公司財務策略 Corporate Financial Strategy	10	FIN B862	庫務及財務管理 Treasury and Financial Management	5	--	2
			FIN B872	企業財務及風險管理專題 Special Topics in Corporate Finance and Risk Management	5	--	2
MGT B881	管理策略 Strategic Management	10	MGT B820	企業策略 Strategy	10	--	--
MGT B882	創意管理 Creative Management	10	MGT B822	創意、革新與變革管理 Creativity, Innovation and Change	10	--	--
MGT B884	人力資源策略 Human Resource Strategies	10	MGT B827	策略性人力資源管理 Strategic Human Resource Management	10	OM	--
MGT B824	人力資源管理 Managing Human Resources	10
MKT B890	國際企業管理策略 International Management Strategy	10	IB B890	國際企業管理策略 International Management Strategy	10	OM	1
MKT B891	國際市場策略 International Marketing Strategy	10	IB B891	國際市場策略 International Marketing Strategy	10	OM	1
MKT B893	亞太區管理策略研究 Strategic Issues for Management in the Asia Pacific Region	10	IB B893	亞太區管理策略研究 Strategic Issues for Management in the Asia Pacific Region	10	OM	1

備註

Notes:

1	科目編號修改。 Change of course code
2	已修畢 FIN B883 的學生，會視同完成 FIN B862/FIN B872。惟校方只計算 FIN B883 其中 5 學分入專業會計碩士課程。 Students who have successfully completed FIN B883, they are deemed to have satisfied the requirements for FIN B862/FIN B872. However, FIN B883 may only be counted as 5 credits against the MPA programme requirements.