The MBA program is a great way to get your foot in the door. The MBA is for the future to be among the top management of the enterprise. But many of them do not know, MBA involves a very wide range of areas, such as Sun Yat-sen University Management School MBA in addition to business management, there are enterprise globalization, modern financial management, marketing management and e-commerce and so on. Therefore, if MBA students are unreasonable in choosing the direction of specialization, it is possible that their future development space will be limited. So, how do MBA students choose the direction of specialization? In the author's opinion, it can be considered from three aspects. The first aspect of finance (finance), generally considered to be money management (money management) synonyms. How to use all the financial resources available to the enterprise, how to develop or evaluate the investment, how to create another way to make money outside the industry, etc., these are within the scope of the work of finance. It is for this reason that companies are paying more and more attention to the position of finance personnel in the management. From this point of view, finance should become a professional field of MBA students favored. MBA students specializing in the direction of finance, the future employment prospects are very broad: First, you can go to the corporate finance department engaged in financial management (Financial Management) work. Larger, more sound system of enterprises generally have their own financial departments, dealing with corporate finance and investment affairs. Financial manager (Financial Management) the most important responsibility is to help enterprises to understand whether the full use of resources, whether to earn the maximum profit, and how to make the enterprise's financial structure more sound. In the modern business philosophy, the financial manager must have the ability to create unlimited profits with limited resources. Secondly, one may take up employment in the lending, savings, credit, corporate or personal finance, trust and real estate departments of commercial banks. Thirdly, one can go for employment in investment banking. The main work of the investment bank is to assist enterprises, governments, individual investors to make profitable investments, and sometimes also involved in large corporate investment cases, mergers, asset freezes or reorganization cases. Currently, investment banks in the three financial centers of New York, London and Tokyo select the best MBA graduates from top business schools every year. For MBA students, go to commercial banks or financial management of the road, the risk is small, but the development prospects are limited; and join the investment bank, the most opportunity to excel, but the risk is naturally large, and to bear the time pressure, uncertainty, sense of crisis, etc. is also the largest, is no less high-risk, high-paying industry. The second aspect of accounting (accounting), the scope of its work involves: personal finance, bookkeeping, annual income and expenditure summary and analysis, tax reporting, company costing, company annual budget. Due to the rapid development of the information industry in recent years, the field of accounting has been further expanded, the development of accounting information systems (Accouting Information Systems), which makes the function of accounting stronger and wider scope. Accounting is the most basic of all management functions, almost all enterprises, institutions and organizations are indispensable. The importance of accounting is more obvious especially in the decision-making process at the top level of the enterprise. As a result, management's reliance on this function has increased in recent years, which means that there is more room for future growth in this field. For MBA students, if you major in accounting, there are at least the following two major development directions after graduation: 1, accounting industry, engaged in CPA, Auditor, Cintroller, etc. 2, management consulting (Consultancy). MBA graduates majoring in accounting can be engaged in the accountant or the company's accounting department staff, such as financial analysts or auditors. Engaged in the above work will be involved in the enterprise resource allocation, management information system set up, financial planning and control belongs to the enterprise management of high-level scope of work. The main business of many large accounting firms is to provide financial management consulting and services for the corporate sector, so they need to have a certain degree of professional strength in finance and accounting, and MBA students with both management and financial knowledge are undoubtedly the best choice. The author believes that MBA students majoring in accounting should have a good prospect to work in the management consulting department of an accounting firm. Compared with the accounting industry, the work of the consulting industry (consultrancy) is much more vivid, with more opportunities for contact with the outside world, and it is better able to utilize one's personal style of management expertise. (To be continued)