Macao Center for Accounting Studies is the overseas partner base of the “Xiamen University Accounting Development Research Centre”, a key research base for Humanities and Social Sciences under the Ministry of Education of the People’s of Republic of China.  The Center was approved by Xiamen University and the Macau University of Science and Technology and reported to the Ministry of Education of China for the record. The two parties will work closely to establish the Center, integrate and fully utilize teaching and research resources, conduct in-depth research on theoretical and practical development of accounting, and promote academic cooperation and exchange in accounting and related disciplines in the Mainland, Hong Kong, Macao, Taiwan, and overseas.