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PERSONAL STATEMENT(会计专业,攻读硕士) Born in 1974 to parents who valued education above everything else, I consistently excelled my classmates in primary and high school. My father, a senior engineer of a huge manufacturing company, would not accept any second best performance in my studies, and I never disappointed him. One way for me to stay the top student was to pursue a wide variety of interests that helped to keep me physically strong and intellectually sharp. An acclaimed football player, I led my high school’s football team as its captain into winning the city’s football championship. I also enjoyed literature, music and traveling. As the best student of my high school, I was well prepared in 1991 when I took the National University Entrance Examinations, held nationwide once every year to screen high school graduates for higher education. Of the 100,000 high school graduates who took the exams that year in my province, I ranked the fourth in overall scores. On the strength of these scores, I gained acceptance into the Finance & Accounting Department of the Beijing University, which President Clinton described as the Harvard of China on his recent trip to this country. At the Beijing University, the country’s best institution of higher learning, I continued to be the best student of the class. The university’s business school, to which the Finance & Accounting Department belongs, emphasizes, English and computers. I did well in all of them. In the final exams, I got the full grade for calculus, and the highest grade in my class in statistics, liner algebra, microeconomics, finance, banking and econometrics. My average grade was 90 on the 1 to 100 scale, making me the undisputed academic leader among my fellow students. I began to have significant academic publications while I was still an undergraduate student, something highly unusual in China. Taking advantage of the university’s well cultivated atmosphere of academic freedom, I undertook extensive research on top of my regular course load, which culminated in the publication of a book, titled “Out of Dilemma”. As the principal author of the book, I made sure that the book presented an insightful study of the Western business management methods, especially those proven effective in the experience of the Fortune 500 corporations. The book was unique at the time in that detailed case studies were presented on a number of well-known Chinese companies against the Western business management approaches introduced in the book. I was also the only undergraduate in my department who published a research paper in an academic journal. In the “The investment risk and its measurement”, published in the January 1996issue of Chinese Technology and Economy Science, I presented a mathematical model I myself have developed on the measurement of market risks. Although the model has yet to be proven in empirical research, it has received positive review among Chinese economists. It should serve as an advanced starting point for me to conduct further studies and research. With an impeccable academic record and virtually unprecedented publications, I received many awards and honors, including the Outstanding Student Honor in October 1992, the Guanghua Scholarship in 1994, and the Outstanding Student Honor in 1996. In recognition of my achievements, the Business School of the Beijing University offered in 1996 to accept me for graduate studies without the normally mandatory examinations, a privilege that is granted to only what the university considers the exceptionally gifted. I, however, declined the offer by my alma mater. Instead, I joined the Chinese Da Chuan (Group) Company, one of the world’s biggest shipping companies, to work with its Planning & Financial Division at its headquarters in Beijing. I wanted to apply what I had learned both in class and outside of it to analysis of real business operations before I commenced my graduate studies. That has since proved to be the right decision. Working with the Chinese Da Chuan Company, with its 117 branches around the world, gave me a vantage point from which I easily and regularly observe all sorts of financial activities, such as the capital flow, the investment, the making of accounting statements, the cost control, and the innovation in accounting computer systems. This has not only enriched my knowledge of finance and given me clear perception into the company itself but also provided me with the necessary empirical data for more advanced studies in general. While with the Chinese Da Chuan Company, I saw first hand just how big the differences are between the accounting practices in China and those in the developed world. To summarize my observations, I published a paper titled “The Comparison between Foreign Accounting Information System and Domestic Accounting Information System” in the respected journal of Finance and Accounting for Communications. On the basis of these observations, I began to appreciate China’s critical need to learn the more sophisticated accounting practices from the West. In accounting as in so many other areas, China must bridge the gap with the West if it is to survive and develop in the develop in the ever shrinking global village. Two years has passed since I first started at the Chinese Da Chuan Company, and I now feel that it is essential that I receive further and more advanced training in a quality Western university. Hence my application for acceptance into your university. STATEMENT OF PURPOSE A Master’s student of accounting at Xiamen University, the best higher-learning institution in China’s strategically important Province of Fujian, across the Straits from Taiwan, I would like to pursue Ph. D. studies in your distinguished program so that I can be assured a teaching career in my motherland. My education so far is characterized by indisputable excellence. During the four years of my undergraduate studies, my GPA was consistently the highest in my class of 135 students. As you can see from the transcripts of my academic record, I received straight A’s for all the courses except for first-year Physical Education. My graduation was rated “Outstanding”, the highest rating possible. An in-depth analysis of the ethical standards of Chinese auditors, the paper was later published in a quality professional journal as a seminal study of a rarely studied topic in China. As the unquestionably best student in my year, I was accepted into graduate studies by the university without the normally mandatory entrance examinations. In recognition of my academic performance and other strengths, I was decorated with many honors and accolades during my undergraduate studies. I was elected the monitor of the class and the Vice President of the university’s Student Union, making me the most important female student leader on campus. Among the financial awards I won was the Jiageng Scholarship, the university’s most prestigious award named after its founder Chen Jiageng, one of the best known patriotic Chinese in the first half of this century. The Jiageng /scholarship is offered to only ten students each year, and the offer is usually presented to the recipients by the university’s president in person in a grand ceremony, as it was in 1996, when I got it. In my undergraduate studies, I had broad academic interests, although I majored in accounting. I regularly read academic journals, both Chinese and international, to keep me abreast of the latest developments in accounting and other related fields. I devoted considerable time to learning such subjects as law and economics. My extensive knowledge provided me solid grounding as I narrowed down my research interest to professional ethics of accountants. In a country that has only an inchoate legal regime governing professional practice. Enforcing high ethical standards is both difficult and critical. But studies have been scant and haphazard so far. I am glad that I have made quite some contribution to the country’s discourse in this area. My undergraduate studies were greatly enriched with a most rewarding internship program. As a CPA assistant working for the Accounting Firm affiliated to the university, I took part in the auditing of several major corporations. In the process, I learned not only to put my book knowledge in practice but also acquired first-hand knowledge of how Chinese accountants, operating under inadequate laws and regulations, handled difficult issues. Such knowledge has constituted an important part of the basis for my research on the ethical questions of Chinese accountants and auditors. In my graduate studies, I have broadened my intellectual horizon and refined my accounting expertise. The courses I took related to both theories and methodologies of accounting and auditing. But the more significant part of my learning is to be found perhaps not in the courses but in the research projects that I have taken part in together with my professors. I have, for example, helped my professors in compiling and editing a major textbook for the continuing education program of the ALL-China Association of Certified Accountants. The book, Cases of Auditing, has just been published and is expected to substantiate the curriculum of the continuing education program. In my Ph. D. studies, I wish to focus my studies and research on auditing, particularly in relation to audit risk, auditor’s decision-making, ethics of auditing. I am also interested in accounting theories. I heard of Penn State University while I was still an undergraduate student, and I know that its accounting program is marked by selectivity and excellence. I hope that, by studying in your program, I will be able to build on my academic record so far for a promising career as a teacher in China a few years down the road. |
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