2024 Cohort of Developing Countries' Accounting Master's Degree Thesis Defense Successfully Held at the Institute
On May 30, the thesis defense for the 2024 cohort of the Master of Professional Accounting (MPAcc) program for developing countries was successfully conducted at the Shanghai National Accounting Institute (SNAI). The defense was strictly organized in accordance with the provisions of the *Degree Law of the People's Republic of China*. The defense committee comprised core faculty members from SNAI as well as academic experts from renowned universities including Fudan University, Shanghai Jiao Tong University, and Tongji University. A total of 32 international students from 13 Belt and Road Initiative partner countries participated in the defense.
Strict quality control throughout the entire thesis process is a key measure for the Institute to ensure the quality of postgraduate education for international students in China. On March 28, a centralized pre-defense was held as scheduled. All 32 international students successfully passed the pre-defense, achieving a remarkable 100% first-attempt pass rate. Based on the feedback from the pre-defense evaluations, the students, under the guidance of their supervisors, adjusted their thesis frameworks and addressed research deficiencies. Following these revisions, all 32 theses were submitted for external, anonymous double-blind review and were all approved. In response to the blind review feedback, the students continued to refine and improve their work, taking multiple steps to solidify the academic foundation of their theses.
During the final defense, the international students presented their research based on their home countries' specific contexts, covering topics such as research rationale, methodology, conclusions, and future improvements. They confidently answered the committee's professional questions. The entire defense process was conducted with standardized procedures and rigorous evaluation. After collective deliberation and an anonymous vote by the defense committee, all 32 international students successfully passed their thesis defense.
This cohort's students come from various countries across Asia and Africa, with nearly 90% serving in government agencies such as ministries of finance, tax authorities, and audit institutions in their home countries. Their theses are grounded in local realities, covering cutting-edge practical topics including public financial governance, government-enterprise audit reforms, ESG and green finance, fiscal and tax support for micro-, small-, and medium-sized enterprises, and digital tax administration. In line with the Institute's thesis reform requirements, many of the theses effectively integrate China's fiscal and tax reform practices and industrial development cases, drawing deeply on China's mature experience in areas such as inclusive finance and business environment optimization. Through academic research, these theses build a bridge for financial and economic exchanges between China and other countries, demonstrating the effectiveness of the Institute's "China-knowledgeable and China-friendly" cultivation approach.
In the upcoming phase, the Institute's International Education Center will steadily advance the remaining work, including degree review and approval, as well as the submission of degree and academic credential information. The Center will continue to optimize the training model for international students and consistently contribute to the development of high-level financial and management talent for Belt and Road Initiative partner countries.



