【专业选修课】财会职业道德专题

2018年12月17日
课程代码:51130511J
课程名称:财会职业道德专题
Topics on Professional Ethics for Accountants
开课学院(部、中心):会计学院
课程性质:专业选修课       学分数:  1     
总学时:    18     讲授学时:    18      实验学时:0  
预修课程:基础会计
课程主要内容:
主要内容:会计职业道德专题是会计学专业的专业选修课。本课程主要是介绍财务会计职业道德的理论、财务会计职业道德规范、注册会计师职业道德规范、财务会计执业道德案例分析等。其内容涉及到财务会计的各个方面:财务会计职业道德的概述;财务会计职业道德的基本理论介绍;财务会计职业道德环境影响;注册会计师职业道德规范;会计道德管理机制;财务会计职业道德案例分析的相关内容等。
Accounting Professional Ethics is a selected course in accounting. The mains in this course are financial accounting professional ethics theory, rules of financial accounting professional ethics, rules of CPA and case studies on accounting professional ethics. Related contents are the introduction of accounting professional ethics; accounting professional ethics theory; environment effect on accounting professional ethics; rules of CPA; management mechanism of accounting professional ethics and case studies of accounting professional ethics.
修读对象及要求:会计学专业本科大四学生