The School’s admissions policies for the master degree program are designed to enroll high-quality students. All applicants must have a bachelor’s degree. SWUFE requires that domestic students be admitted through a process involving a unified Chinese National Graduate School Entrance Examination. Applicants are first expected to apply for their preferred specific major and preferred university in the online registration system, and, after receiving a confirmation at the scene, they are expected to attend the written examination. Among all the applicants, only those who score high are admitted. The admissions procedure is published online and is transparent and fair to all stakeholders. The School does, however, have significant control over master program admissions.

Admissions procedures for the master programs are performed by the SWUFE Graduate School and by the School of Accounting’s Graduate Program Office. The director of the Office in SOA supervises the admissions for each discipline, with the assistance of other staffs whose duties include enrollment consultation and publicity, first exam, second exam, and admission. The enrollment procedures are as follows:

(1) Prepare the enrollment rules and regulations;

(2) Confirm and release the enrollment plan;

(3) Implement enrollment publicity;

(4) Confirm questions for first and second exams and the method for grading exam papers;

(5) Confirm required score cut-off line for entrance to the second exam;

(6) Notify qualified applicants for the second exam and create a list of enrollment offers by scores;

(7) Release the enrollment results within seven work days after publicizing the enrollment list, if no objections are raised;

(8) Prepare letters of admission;

(9) Mail letters of admission.

For the period 2013-2015, master degree programs at the School of Accounting have been quite popular among students. From 2013 to 2015, a total of 977 full-time master students were accepted from a total of 9,302 applicants. The ratio of the total number of enrolled students to the total number of applicants during the period is about 11%, and it has been as low as 5% in some years such as 2015. The enrollment ratio mirrors the selectivity of the School's acceptance policy and the popularity of the School among applicants.