管理工程系部分课程描述.DOC

国际工商学院课程描述 1．课程名称：金融企业会计 Course: financial industries accounting 课程主要内容：金融企业会计以金融理论和会计理论作为理论基础，着重研究如何运用会计方法，为促进金融宏观调控，实现金融业务活动目标，完成金融企业各项职责任务并服务于社会经济而发挥作用。学习“金融企业会计”这门课程，目的在于使学生明确会计在金融企业整体工作中的地位、作用以及承担的任务。要求了解金融企业会计工作的内容以及核算、监督、检查、分析等的基本理论、基本知识和基本技能，掌握金融企业会计的基本核算方法和各项业务处理方法。 Course description: financial industries accounting is on the basis of both finance and accounting theory, it is mainly focus on the effect of implementation of accounting method, the promotion of macro-economic control, the achievement of financial business objectives, and taking full responsibilities of financial enterprises as well as serving social economy. This course aims to let students be familiar with the position, effect and responsibility of accounting in the financial enterprises. It requires students could identify the content of financial industries accounting and the principle of verification, direction, examination and analysis as well as business processing methods. 2.课程名称：国际会计准则与比较 Course: accounting comparison and IFRS 课程主要内容：会计准则是会计学研究和会计学专业本科学生学习的重要内容，是会计学专业的专业课。该课程是一门综合性、理论性和实践性均较强的课程，它着重从理论上对会计准则进行研究和分析，特别是在会计准则国际趋同形势发展越来越快的今天，对我国会计准则和国际财务报告准则的研究，对其异同的探索，成为每一个会计专业学生必须了解的内容。通过对这些内容的了解，还能提高学生对于会计实务的理解，以及分析能力、判断能力和创新能力。 Course description: accounting standards is the core course of accounting subject and is the major content of undergraduates in learning professional accounting. It is a course of integrated, theoretical, practical which emphasis on research and analysis of the accounting standards. It includes accounting standards and global convergence, and comparison between China and international accounting standards. As the rapid development of economy, it becomes the compulsory course of students. Students’ understanding of accounting profession, ability of analysis and judgment and creativity are improved through this course. 3.课程名称：税务会计与税收策划 Course: taxation accounting and tax revenue planning 课程主要内容：税务会计既研究税收工作中的税务问题，也研究会计工作中的税收问题，是一门融税收法规制度和会计核算与一体的边缘学科，也是企业会计和税务人员必