As for why the accounting major is the most difficult, it is because first of all, the accounting major has a wide range of employment, and mathematics is not taken in the postgraduate entrance examination subjects, so it has become the goal of many cross-examination candidates. In addition, the accounting major is a profession that pays more attention to practice, so many schools think that it is not necessary to conduct theoretical research on the accounting major, so there are few master's students enrolled in academic majors, and even many schools recruit only a few students. If you want to take the postgraduate entrance examination, you can only go to the accounting master, which means that on the one hand, undergraduate accounting students flock to the accounting master, while the candidates who cross the exam don't know enough about the whole profession, so they rush here, which leads to an increase in the number of applicants year by year, and the scores are constantly pushing up. In addition, the number of students admitted to the postgraduate entrance examination for accounting majors has not expanded in a large area, so it is really difficult.