桑国亚教授简介：
美国天普大学法学院亚洲项目主任，清华-天普美国法学硕士项目的负责人，与天普大学福克斯商学院在共通领域密切合作。
2017年8月21日，美国天普大学法学院的桑国亚教授应邀来到北京国家会计学院，为50余名会计师上了一堂美国法律制度课程。
桑国亚教授首先概括性地介绍了美国法律制度的宏观框架，包括美国政府的结构，联邦法院与州法院的体系，管辖权原则以及美国的法律教育。此外，桑教授还从法律实务角度与同学们展开了讨论，他诙谐幽默的授课方式让同学们体会到在美国法律体系中律师的角色特点及其所需要掌握的必要技能。在课堂上，通过桑教授深入浅出的讲授，同学们很快地掌握了这些信息，于是桑国亚教授便通过一系列的互动练习来帮助同学们加深对于法律推理过程的理解，同时也让同学们对普通法的发展过程有所了解。这一系列由浅入深的讲解与互动，既让同学们掌握了新的知识，又间接地锻炼了大家培养拓展思维的习惯。
桑国亚教授从他之前在华尔街从事律师工作的经验出发，向同学们介绍了公司律师的工作以及如何与会计师合作。除了职业方面的介绍外，桑国亚教授作为研究“英语外语教学”的教育学硕士，还向同学们传授了许多学习英语的小技巧，这些技巧都是从多年的教学实践中总结出的宝贵经验。最后，桑教授更分享了一些鼓舞人心的励志故事，鼓励同学们在职业发展的道路上不畏艰难，勇敢前行。
课后，有同学这样感慨道：“在以后的工作学习中可以尝试培养拓展思维的习惯。通过老师讲的‘你们家的狗是否咬人’的故事，意识到向客户提问题之前要思考问题是否准确，一个问题在客户反馈回来的时候，很可能对客户来说是正确的回答，但却并不是我们所期望的答复，一来一回就产生了不必要的时间浪费。此外，老师还给我们分享了他学汉语的心得，以帮助我们的英语学习，收获满满！”
还有的同学被桑国亚教授的人格魅力所感染，难以抑制内心中对桑教授的喜爱之情：“老桑，拥有充满智慧的眼神，丰富的面部表情，深谙中国文化的语言艺术。授课幽默诙谐，深入浅出，注重思维拓展，非常能调动课堂气氛，寓教于乐，激发学生无限兴趣，能让我们在快乐中接受知识。课上不仅学了美国的法律体系，更吸收了很多正能量的东西。正如老桑所说，不要自己限制自己，不要自卑，垂头丧气的时候只需要做出几毫米的改变就可以挺胸抬头了。”
“这是一个让我们相互学习的好机会”，桑国亚教授说道，“会计师们对于法律事务有着非常独到的见解。过我们的交流，我们会发现我们的初衷都是一样的——为客户服务。当我们相互配合解决问题时，每个人都是受益者。”
我院与美国天普大学自2012年起合作开展硕士项目，现有会计理学（MSA）硕士项目和IT审计(ITACS)硕士项目。目前，会计理学硕士项目共开展了5期，已有4期近100名学生赴美攻读会计硕士课程，并顺利完成学业。IT审计硕士项目是经教育部批准的在我国境内授予美国硕士学位的合作项目，是国内首个以IT审计方向为主的“审计硕士教育项目”。该项目已于今年顺利开班，并将于明年1月正式开始硕士课程。
On August 22, 2017, Professor John Smagula, Temple University School of Law, taught a class on the U.S. legal system to a group of 50 accountants at the Beijing National Accounting Institute.
John gave an overview of the U.S. legal system, including the U.S. governmental structure, the federal and state court systems, principles of jurisdiction, and U.S. legal education. He also discussed U.S. legal practice, explaining the role of the lawyer and the skills needed to advise clients. Once the students grasped this information, he led a series of interactive exercises to help students understand the legal reasoning process as well as the evolution of common law through the development of precedent.
Based on his experience as a Wall Street lawyer, John explained to the students what corporate lawyers do and how they work with accountants. He also gave the students practical advice on how to study English, while also sharing some inspiring thoughts to encourage them in their professional development.
Students reported that they acquired not only a greater understanding of the U.S. legal system, but also a new way of thinking. One student commented that John taught the class by “explaining the profound in simple terms,” and plans to be more mindful of his communication with clients in the future.
Another student commented that she is going to think more broadly about how she responds to her client’s questions. In the past, she said she may have given more direct answers, but in the future, she will try to give more comprehensive answers, addressing not only the question asked but also other related issues that the client may not have considered.
“This was a great opportunity for us to learn from each other,” John remarked, “as accountants have their own perspective on legal issues. Through our discussion, we saw that we have the same purpose of representing our clients well. When we work together on integrated solutions, everybody benefits.”
Temple University Fox School of Business collaborates with the Beijing National Accounting Institute to offer a Master of Science in Accounting degree (MSA), now in its fifth class, as well as a Master of Science in IT Auditing and Cyber Security, which just started this year.
John is Director/Associate Professor of Temple law school’s China Rule-of-Law Program, where he directs the Temple-Tsinghua Master of Laws (LLM) program. He also works collaboratively with Temple’s Fox School of Business in areas of common interest.
BNAI has cooperated with the Temple University Fox School of Business to carry out two master programs, the MSC program and the IT Audit (ITACS) Master program. At present, the Master of Accounting program has been carried out in the 5 cohort, there are 4 of nearly 100 students to the United States to study for the master of Accountancy courses, and successfully completed their studies. The IT Audit Master Program is approved by the Ministry of Education in China awarded the Master degree of Temple University, which is the first Master degree of IT Audit. The program will begin its master course in January next year.
