2. Heilongjiang Bayi Agricultural University is a full-time ordinary university in Heilongjiang Province, with a complete education system of bachelor's degree, master's degree and doctor's degree. It is the first batch of pilot universities in China to reform the education and training plan for agricultural and forestry talents. The school was founded by General Wang Zhen in 1958 and served as the principal. The original site was located in Peide Town, Mishan City, Heilongjiang Province, and moved to Daqing High-tech Development Zone on 2003 10. As of March 20 15, the school covers an area of10.2 million square meters, with a building area of 458,200 square meters and total fixed assets of166.67 million yuan. There are 44 undergraduate majors, 2 first-class disciplines authorized by doctoral degrees and 3 first-class disciplines authorized by master's degrees. It enrolls students from 26 provinces and regions in China, with full-time undergraduate students 1.46 million and graduate students 1.80 million.
3. Accounting major is to study how an enterprise confirms its income and assets in a certain business cycle. In addition to preparing financial statements and recording business transactions, accountants are more important to participate in the merger between enterprises, quality management, the application of information technology in finance, tax strategy and management decision-making activities of many enterprises. Accounting profession covers a wide range: authentication, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy liquidation, forensic accounting, budgeting, business consulting and so on.