The Master of Accounting degree, also known as Master of Professional Accounting, is a professional degree approved by the Ministry of Education and the Academic Degrees Office of the State Council. The professional code is 125300, and the goal of the Master of Accounting degree is to cultivate high-quality accounting talents with good professional ethics, systematic mastery of modern accounting theories and practices, as well as knowledge and skills in related fields, and the ability to lead the accounting work.

Big data, or giant data, refers to the amount of information involved is so large that it can not be through the current mainstream software tools, in a reasonable period of time to achieve capture, management, processing, and organizing to help business decision-making more positive purpose of the information.