Xiamen National Accounting Institute (XNAI, hereafter) is a public institution directly under the Ministry of Finance of China, established with the approval of the State Council. XNAI was founded in 2002, with its foundation laid in October 2002 and official operation commencing in November 2004. XNAI serves as an important training base for high-level finance and accounting talents and is also home to the Research Center for the Belt and Road Financial and Economic Development advocated by the Chinese government.

In the 1990s, to meet the growing demands of the socialist market economy and the rapidly developing accounting and auditing profession, the Party Central Committee and the State Council, with great foresight, decided to establish three national accounting institutes. During his tenure in Fujian, President Xi Jinping was directly involved in selecting the site for XNAI and conducted multiple on-site inspections. After XNAI was completed, former Premier Zhu Rongji also made a visit in person.

XNAI has earnestly adhered to General Secretary Xi Jinping’s important instruction that “it must be run well”, as well as his important guidance on their high-quality development. Guided by the motto of “Integrity-based, Ethical-oriented, Adherence to Standards, and Non-manipulation of Accounts” and under the strong leadership of the Ministry of Finance, XNAI upholds the educational philosophy of “Think Ahead, Think Insight, and Take the Lead”. With a close alignment to national strategic priorities and key reform objectives, XNAI places emphasis on the cultivation of high-level accounting professionals, the building of think tanks, and the promotion of international financial and economic exchanges and cooperation. Over the years, XNAI has trained a large number of interdisciplinary, managerial, and applied senior professionals with expertise in accounting, finance, taxation, and financial management, continuously advancing toward the goal of building an “internationally first-class accounting institute with Chinese characteristics”.

• 8500

  Training programs delivered

• 840000

  Participants trained

• 2500+

  Postgraduate students cultivated

In terms of cultivation of high-level accounting professionals, XNAI integrates executive training with degree education, striving to establish itself as the primary platform for China’s advanced talent development in this field. It focuses on four major groups of senior professionals: chief accountants of enterprises, financial leaders of administrative and public institutions, partners in accounting firms, and financial management executives, offering advanced training primarily focused on accounting, auditing, taxation, and economic management. With its customized training design, a faculty team that integrates industry, academia and research, a professional management staff, comprehensive logistical support, and diversified exchange platforms, XNAI has developed distinctive advantages in executive education. Over the years, it has developed a series of premium training brands, such as the Ministry of Finance’s capacity enhancement program for high-level accounting professionals, executive training for enterprise and institutional leaders, capability enhancement for fiscal and tax officials, continuing education for certified public accountants, and specialized training for National People’s Congress representatives. Since its establishment, XNAI has conducted nearly 8,500 training sessions for over 840,000 participants.

In degree education, XNAI emphasizes a model featured with high-level, elite, application-oriented, and international. We have established an academic structure that includes a doctoral program in auditing and four specialized master’s programs in accounting, auditing, taxation, and finance. In 2019, XNAI became an “A-level” member of the Accreditation for Accounting Professional Education Quality (AAPEQ). XNAI has also launched joint postgraduate training programs with internationally renowned universities such as The Hong Kong Polytechnic University, Singapore Management University, University College Dublin, and Curtin University in Australia. Since 2004, over 2,500 postgraduate students have graduated from XNAI. Our graduates are highly competitive in the job market and have become key professionals across various sectors, earning wide recognition and praise from employers.

In the area of think tank development, XNAI has established a new type of financial and economic policy think tank system composed of five key research centers, namely the Research Center for the Belt and Road Financial and Economic Development, China Accounting Fraud Research Center, Budget Performance and Government Accounting Research Center, ESG (Environmental, Social and Governance) Research Center, and Finance and Taxation Research Center of Socialism with Chinese Characteristics. XNAI has also regularly published policy report series named XNAI Financial and Economic Research. With a focus on China’s economic reform and globalization, these centers conduct research on the latest developments and practical issues in accounting, auditing, fiscal policy, and economic management. Many of these research outputs have been adopted by higher-level authorities, and have played a significant role in informing policy decisions and actively supporting the Ministry of Finance’s core functions. Some of our studies are nationally leading and have gained a certain degree of international influence. In addition, XNAI has also enhanced its academic impact through research projects, industry consulting, and its “Yunding” academic forum series.

In the area of international financial and economic exchange and cooperation, the Research Center for the Belt and Road Financial and Economic Development was established as a key outcome of the First Belt and Road Forum for International Cooperation in 2017. Initiated by the Ministry of Finance and hosted at XNAI, the Research Center has since developed three flagship international cooperation platforms: the Belt and Road National Accounting Standards Cooperation Forum, the Asia-Pacific Integrity and Compliance Forum, and a series of exchange activities focused on high-quality Belt and Road development. The Research Center maintains close collaboration with international institutions such as World Bank, Asian Development Bank, Asian Infrastructure Investment Bank, and the CAREC Institute in areas including high-level forums, talent development, and policy research. It has established a comprehensive capacity-building platform for Belt and Road countries, delivering executive training programs for officials in public finance, taxation, accounting, auditing, finance, and sustainable development. Through these efforts, XNAI plays an active role in telling China’s financial and economic stories to the world and has earned widespread recognition from finance ministries and stakeholders across Belt and Road partner countries.

XNAI boasts a strong faculty team, comprising 46 full-time teachers, including 13 professors and 18 associate professors. Among them, four have received the State Council Special Allowance. Other honors include: two members of the “Four Talent Categories” project, one leading scholar in the National Ten-Thousand Talents Plan (Philosophy and Social Sciences), one accounting master recognized by the Ministry of Finance, one core member of the Huang Danian-style teaching team, four selected for the National High-level Accounting Talent Program, one selected for the International High-level Accounting Talent Program, one selected for the National Accounting Leading Talent Special Support Program, three selected for the Ministry of Finance’s Young and Middle-aged Academic Talent Program, 12 in the Ministry of Finance’s Financial Talent Pool, seven in the Foreign Financial Talent Pool, one recognized as a National Tax Leading Talent, and one awarded the title of “National Advanced Accounting Worker”.

Located at the south of Island-Coast Express in Xiamen, XNAI spans an area of 342,000 square meters (approx. 513 mu), with a building area of 108,000 square meters. Surrounded by beautiful scenery and equipped with state-of-the-art facilities, XNAI can accommodate 1,200 trainees and 300 postgraduate students simultaneously, making it a premier site for international-standard finance education and research.