財(cái)經(jīng)法規(guī)與職業(yè)道德課程介紹與教學(xué)大綱

財(cái)經(jīng)法規(guī)與職業(yè)道德課程簡(jiǎn)介課程編號(hào)1241412013課程名稱(chēng)財(cái)經(jīng)法規(guī)與職業(yè)道德課程性質(zhì)必修學(xué) 時(shí)32學(xué) 分2學(xué)時(shí)分配授課：32實(shí)驗(yàn)：上機(jī)： 實(shí)踐： 實(shí)踐（周）：考核方式閉卷考試，平時(shí)成績(jī)占30% ,期末成績(jī)占70%。開(kāi)課學(xué)院國(guó)際教育學(xué)院更新時(shí)間適用專(zhuān)業(yè)財(cái)務(wù)管理（中澳合作）先修課程中級(jí)財(cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理、財(cái)務(wù)分析課程內(nèi)容：財(cái)經(jīng)法規(guī)與職業(yè)道德是財(cái)經(jīng)類(lèi)學(xué)生必修課程，其內(nèi)容包括：會(huì)計(jì)法律制度、支付結(jié)算法律制度、稅收法律制度、財(cái)政法規(guī)制度、會(huì)計(jì)職業(yè)道德。該課程的任務(wù)是系統(tǒng)地介紹財(cái)經(jīng)類(lèi)學(xué)生從事專(zhuān)業(yè)學(xué)習(xí)與實(shí)踐中必須掌握和遵守的法律規(guī)范，因?yàn)閷?duì)于財(cái)經(jīng)類(lèi)學(xué)生而言，僅僅掌握了專(zhuān)業(yè)知識(shí)而沒(méi)有掌握相關(guān)財(cái)經(jīng)法規(guī)與職業(yè)道德去從事相關(guān)專(zhuān)業(yè)工作實(shí)踐是很難想象的。Brief IntroductionCode1241412013 TitleFinance and Economics Regulation and ProfessionalEthicsCourse natureRequiredSemester Hours32 Credits 2Semester HourStructureLecture： 32 Experiment：Computer Lab：Practice：Practice (Week)：AssessmentClosed book examination, usually results accounted for 30%, the finalgrade accounted for 70%.Offered byInternational Education CollegeDateforFinancial Management (Sino-Australian cooperation)PrerequisiteMedium Accounting, Financial Management, Financial AnalysisCourse Description:Finance and Economics Regulation and Professional Ethics a required course for our students ofeconomics, which includes: accounting law system, payments and settlement legal system, taxlegal system, financial laws and regulations, accounting professional ethics. The mission of thiscourse is systematically introduce the legal norms to the students of economics that who mustmaster and abide by when engaged in professional study and practice. As to these students, it isquite difficult to imagine that they are engaged in related professional practice only with theprofessional acknowledge instead of the financial regulations and professional ethics.財(cái)經(jīng)法規(guī)與職業(yè)道德課程教學(xué)大綱課程編號(hào)1241412013課程名稱(chēng)財(cái)經(jīng)法規(guī)與職業(yè)道德課程性質(zhì)必修學(xué) 時(shí)32學(xué) 分2學(xué)時(shí)分配授課：32實(shí)驗(yàn)：上機(jī)：實(shí)踐：實(shí)踐（周）：考核方式閉卷考試，平時(shí)成績(jī)占30% ,期末成績(jī)占70% o開(kāi)課學(xué)院國(guó)際教育學(xué)院更新時(shí)間適用專(zhuān)業(yè)財(cái)務(wù)管理（中澳合作）先修課程中級(jí)財(cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理、財(cái)務(wù)分析一、教學(xué)內(nèi)容第一章會(huì)計(jì)法律制度1.1會(huì)計(jì)法律制度的構(gòu)成1.2會(huì)計(jì)工作管理體制1.3會(huì)計(jì)核算1.4會(huì)計(jì)監(jiān)督1.5會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員1.6法律責(zé)任教學(xué)難點(diǎn)：會(huì)計(jì)制度的構(gòu)成、法律責(zé)任。教學(xué)重點(diǎn)：法律責(zé)任。第二章支付結(jié)算法律制度2.1概述2.2現(xiàn)金管理2.3銀行結(jié)算賬戶(hù)2.4票據(jù)結(jié)算方式2.5票據(jù)以外的結(jié)算方式教學(xué)難點(diǎn)：票據(jù)結(jié)算方式。教學(xué)重點(diǎn)：現(xiàn)金管理、銀行結(jié)算賬戶(hù)。第三章稅收法律制度3.1稅收概述3.2主要稅種3.3稅收征管第四章財(cái)政法規(guī)制度4.1預(yù)算法律制度4.2政府采購(gòu)法律制度4.3國(guó)庫(kù)集中收付制度教學(xué)難點(diǎn)：預(yù)算法律制度。教學(xué)重點(diǎn)：預(yù)算法律制度。第五章會(huì)計(jì)職業(yè)道德5.2會(huì)計(jì)職業(yè)道德規(guī)范的主要內(nèi)容5.3會(huì)計(jì)職業(yè)道德教育與修養(yǎng)5.4會(huì)計(jì)職業(yè)道德建設(shè)教學(xué)難點(diǎn)：會(huì)計(jì)職業(yè)大的教育與修養(yǎng)。教學(xué)重點(diǎn)：會(huì)計(jì)職業(yè)道德規(guī)范的主要內(nèi)容。二、教學(xué)基本要求第一章會(huì)計(jì)法律制度教學(xué)要求：掌握會(huì)計(jì)法律制度的構(gòu)成。了解會(huì)計(jì)工作管理體制、會(huì)計(jì)核算、會(huì)計(jì)監(jiān)督、會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員、法律責(zé)任。第二章支付結(jié)算法律制度教學(xué)要求：掌握支付結(jié)算的基本原則、工具、主要法律依據(jù)及具體要求，掌握現(xiàn)金管理具體內(nèi)容、銀行賬戶(hù)管理具體內(nèi)容、票據(jù)結(jié)算方式。第三章稅收法律制度教學(xué)要求：掌握主要稅種、稅收征管，熟悉稅收概念。第四章財(cái)政法規(guī)制度教學(xué)要求：掌握預(yù)算法律制度的構(gòu)成，了解政府采購(gòu)法律制度的構(gòu)成、政府采購(gòu)的概念、政府采購(gòu)的原則、功能及執(zhí)行模式。了解國(guó)庫(kù)集中收付制度、國(guó)庫(kù)單一賬戶(hù)體系、財(cái)政收入收繳方式和程序、財(cái)政支出支付方式和程序。第五章會(huì)計(jì)職業(yè)道德教學(xué)要求：掌握會(huì)計(jì)職業(yè)道德與會(huì)計(jì)法律制度的主要內(nèi)容，熟悉會(huì)計(jì)職業(yè)道德教育與修養(yǎng)、會(huì)計(jì)職業(yè)道德建設(shè)（宋體五號(hào)字，1.5倍行距）三、章節(jié)學(xué)時(shí)分配章次總課時(shí)課堂講授實(shí)驗(yàn)上機(jī)實(shí)踐備注16428838844456總計(jì)32四、教材與主要參考資料天津市財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德初級(jí)會(huì)計(jì)師資格考試用書(shū)經(jīng)濟(jì)法基礎(chǔ)執(zhí)筆:審核:批準(zhǔn):