The so-called accounting major is the financial accounting major. In the Catalogue of Higher Vocational Colleges in China published by the state in 20 12, it includes accounting, financial management, financial information management, computerized accounting, accounting and statistical accounting, accounting and auditing, auditing practice and statistical practice. However, accounting is not listed separately in the catalogue of undergraduate majors in colleges and universities. Like financial management and auditing, it is only a major under the category of business administration, which means that many accounting majors are actually business administration majors. In the 20 15 national civil service examination financial accounting position table, accounting, financial management and auditing began to be included in the same category of financial accounting majors.

From the professional level of financial accounting in a broad sense, accounting majors include taxation and auditing majors. From the professional level of financial accounting in a narrow sense, accounting-related majors include accounting, financial management, accounting computerization, management accounting and so on. If subdivided, the majors of tax and taxation include tax law, tax management, tax practice, finance and taxation. Audit includes financial management, accounting, auditing, asset evaluation and management, and so on. Accounting is the basis of auditing, and all the above majors should belong to accounting-related majors.