Accounting education in China consists of two major areas: regular education programmes and continuing professional education programmes. The system of accounting education in China is immense in size, since the demand for training of potential accountants is enormous in China where the total number of accounting personnel is currently over 12 million. In the light of increasing popularity, the numbers of academic programmes of accounting grew steadily. The content of the accounting curriculum employed in polytechnic schools at intermediate level is of an introductory nature, with special focus on bookkeeping and routine accounting assignments. Vocational programmes, called ‘social accounting education’ in Chinese, refer to all kinds of accounting programmes offered through various channels other than regular schooling and professional continuing training. The accounting curriculum for undergraduate programmes is the most important indicator of accounting education at universities and colleges.