《商业伦理与审计职业道德》-课程教学大纲.docVIP

PAGE PAGE 10 《商业伦理与审计职业道德》课程教学大纲 一、课程基本信息 课程代码课程名称：商业伦理与审计职业道德 英文名称： Business ethics and auditing professional ethics 课程类别：专业课 学 时：32学时 学　　分：2学分 适用对象: 审计专业本科学生 考核方式：闭卷笔试。本课程的成绩考核包括平时作业和期末考试两部分，其中平时考核成绩占课程总成绩的40%（含作业、出勤、课堂参与），期末考试成绩占课程总成绩的60%。 先修课程：管理学、经济学、经济法 二、课程简介 《商业伦理和审计职业道德》课程结合国内外社会经济生活中的实际情况，剖析商业伦理与审计职业道德在审计工作中的重要性和现实意义。本课程通俗易懂、轻松且趣味性强，对审计人员的日常工作的指导性和实用性。课程内容包括四大部分：(1)导言：阐述了什么是道德，以及商业伦理与审计职业道德的重要性、必要性； (2)伦理道德理论基础部分：介绍道德、商业伦理与审计职业道德以及审计职业道德；(3)商业伦理与信用理念：主要介绍企业对外经营和内部管理伦理道德理念，为企业信用管理制度建设提出构想；(4)审计职业道德规范体系：提出大力加强审计职业道德教育，并为审计行业营造良好的社会道德环境，指出市场经济条件下对审计人员的职业道德规范得具体要求。? Business ethics and auditing professional ethics curriculum, combined with the actual situation of social and economic life at home and abroad, analyzes the importance and practical significance of business ethics and auditing professional ethics in auditing work. This course is easy to understand, easy and interesting and instructive and practical to the daily work of the auditing staff of the enterprise. The contents of this course includes four parts: (1) Introduction: describes what is moral, and the importance of business ethics and auditing occupation moral necessity; (2) based ethical theory: narrative ethics, business ethics and auditing occupation morality and auditing occupation morals; (3) business ethics and credit concept: mainly introduces the foreign enterprise operation and internal management ethics concept, put forward the conception for the construction of enterprise credit management system; (4) occupation moral standard system of Auditing: proposes to strengthen the auditing occupation moral education, and create a good social environment for the auditing profession ethics, points out that under the condition of market economy of auditing personnel occupation ethics specific requirements. 三、课程性质与教学目的 通过介绍和讨论商业伦理与审计职业道德的基本范畴、商业伦理、企业对外经营、内部管理的伦理道德理念、企业信用管理制度建设、审计职业道德教育与环境优化等，全面系统地讲解商业伦理与审计职业道德的理论和现实透析。通过本课程学习使学生能比较广泛、系统地认识和理解商业伦理与审计职业道德的基本理论，并能在实践中加以运用