课程信息Course information | |||||||||||||||
课程名称Course Name | 高级财务会计理论与实务 Advanced financial Accounting Theory and Practice | 课程代码 Course Number | Z3203004 | ||||||||||||
课程类别 Course Category | √£学位类课程Degree course £非学位类课程Non-Degree course | ||||||||||||||
开课学期 Course Semester | 第一学期 The first semester | 学时 Course Time | 48 | 学分 Credi | 3 | ||||||||||
开课单位 Institute | 会计学院 School of Accounting | 适用专业 Applicable Major | MPACC、Maud研究生 The graduate MPACC and Maud | ||||||||||||
考核方式 Assessment Method | √£考试 Examination£考查Test | ||||||||||||||
平时成绩占比Percentage of Peacetime Achievements | 30% | 期末成绩占比 Percentage of Final Achievements | 70% | ||||||||||||
先修课程 Advanced Courses | 初级财务会计学、中级财务会计学 Primary Financial Accounting Intermediate Financial Accounting | ||||||||||||||
教师团队 Teacher | 孔令辉、郭剑花、李淑珍 KongLingHui、 GuoJianHua、 LiShuZhen | ||||||||||||||
培养目标Teaching Objectives | |||||||||||||||
1、立德树人：根据课程教学内容，在传授学生们高级财务会计理论与实务专业知识的同时，教育引导学生从自身做起、从点滴开始，在日常学习生活中培育和践行社会主义核心价值观，增强“四个自信”，成为有大爱大德大情怀的人。 2、课程目标：本课程是在系统掌握财务会计的基本概念、基本技能与基本方法及相关专业课程的基础上，为提升学生对会计专业知识的认知程度而开设的一门专业课。开设本课程的目的在于通过加深学生对会计基本概念、基本方法的理解，提高学生的逻辑思维能力、理论概括能力及科研创新能力，并全面提高解决上市公司，大中型企业及会计师事务所复杂财务会计问题的专业实践能力。 1.Moral education: according to the teaching content of the course, while teaching students advanced financial accounting theory and practice professional knowledge, we should educate and guide students to cultivate and Practice Socialist Core Values in their daily study and life, enhance "four self-confidence" and become people with great love, morality and feelings. 2. Course objectives： In order to improve students' cognition of accounting knowledge, Accounting Institute sets up the Advanced Financial Accounting Theory And Practice, which is on the basis of mastering the basic concepts, basic skills and basic methods of financial accounting and related professional courses. Its mission is to deepen the students' understanding of basic concepts and basic methods of accounting, strengthen students' logical thinking ability, theoretical generalization ability and innovation ability , comprehensively heighten the ability to solve complex financial and accounting problems which exist in Listed Companies，Medium-sized enterprises and accounting firms. | |||||||||||||||
内容简介Teaching Contents | |||||||||||||||
本课程教学内容共分四个单元，即会计理论概述；具体会计准则、会计研究方法、政府会计准则。 （1）会计理论概述，主要讲述会计理论的概念、历史沿革及会计本质理论，以帮助学生对会计理论的产生、发展、基本内容及其应用有一个概括的了解；本部分通过对会计理论的解读，引导学生们更加自觉地增强道路自信、理论自信、制度自信、文化自信。 （2）会计研究方法，以帮助学生学习进行科学研究应掌握的基本方法，为学生进行科学研究和撰写毕业论文打下坚实的基础；本部分通过对会计研究方法和会计理论构建方法的教学，引导学生们在新时代下运用历史思维、战略思维、系统思维、辩证思维、底线思维、创新思维、法治思维等科学思维方法认识、分析和解决问题。 （3）具体会计准则，是本课程的核心部分，旨在让学生学习现阶段会计理论研究的主要内容，以及与会计假设理论、会计确认理论、会计计量理论及财务报告理论相关的会计实务问题。本部分通过对具体会计准则及其国际趋同的讲解，一方面，引导学生们做到“有法可依、有法必依”，另一方面，引导学生们积极践行“人类命运共同体”理念。 （4）政府会计准则，主要讲授行政事业单位等非盈利组织会计的理论与方法。通过本课程的学习，提升学生非盈利组织会计的相关知识与技能，拓宽会计学专业的深度和广度及学生就业领域。本部分通过对政府会计准则核算及改革的讲解，一方面，引导学生们结合时代要求继承创新，积极推进理念创新、手段创新，保持创新意识。另一方面，引导学生们坚持爱国、敬业、诚信等社会主义核心价值观。 The course content is divided into four units：Basic Theory Of accounting，Accounting Research Methods and Government Accounting Standards. （1）Basic Theory Of Accounting：This unit mainly introduces the concept of accounting theory, accounting history and accounting essence theory. The purpose is to help students have a general understanding of emergence and development of accounting theory, its basic content and application. Through the interpretation of accounting theory, this part guides students to enhance self-confidence in road, theory, system and culture more consciously. (2) Accounting Research Methods: This unit mainly helps students to master the basic methods of scientific research so as to to build a solid foundation on scientific research and writing thesis. Through the teaching of accounting research methods and accounting theory construction methods, this part guides students to use scientific thinking methods such as historical thinking, strategic thinking, systematic thinking, dialectical thinking, bottom line thinking, innovative thinking and legal thinking to understand, analyze and solve problems in the new era. (3) Specific accounting standards: This unit is the critical part of the course, designed to help students learn current accounting theory and accounting practice problems related with accounting assumption theory, accounting recognition theory, accounting measurement theory. Through the explanation of the specific accounting standards and their international convergence, on the one hand, this part guides the students to achieve "there are laws to follow, there are laws to follow", on the other hand, it guides the students to actively practice the concept of "community of human destiny". （4）Government Accounting Standards Mainly teaching the theories and methods of accounting of administrative institutions and other non-profit organizations. Through the study of this course, the relevant knowledge and skills of students' accounting in non-profit organizations will be enhanced, and the depth and breadth of accounting major and the employment field of students will be broadened. Through the explanation of government accounting standards and reform, on the one hand, this part guides students to inherit and innovate in accordance with the requirements of the times, actively promote the innovation of ideas and means, and maintain the sense of innovation. On the other hand, we should guide students to adhere to the socialist core values such as patriotism, dedication and integrity. | |||||||||||||||
教学时数分配Distribution of Teaching Hours | |||||||||||||||
教学内容 | 学时 | 教学方式* | 主讲教师 | ||||||||||||
第一章 高级财务会计理论与实务概论
| 3 | 讲授 | 孔令辉 | ||||||||||||
第二章 企业合并会计
| 3 | 讲授与讨论 | 孔令辉 | ||||||||||||
第三章 合并财务报表
| 3 | 讲授与讨论 | 孔令辉 | ||||||||||||
| 3 | 讲授与讨论 | 孔令辉 | ||||||||||||
第四章 租赁准则
| 3 | 讲授与讨论 | 孔令辉 | ||||||||||||
| 3 | 讲授和讨论 | 孔令辉 | ||||||||||||
第五章 公允价值准则
| 3 | 讲授与讨论 | 郭剑花 | ||||||||||||
第六章 财务报告
| 3 | 讲授与讨论 | 郭剑花 | ||||||||||||
第七章 会计研究方法
| 3 | 讲授和讨论 | 郭剑花 | ||||||||||||
2. 实证分析法 | 3 | 讲授与讨论 | 郭剑花 | ||||||||||||
| 3 | 讲授与讨论 | 郭剑花 | ||||||||||||
3. 案例分析法 | 3 | 讲授与讨论 | 郭剑花 | ||||||||||||
第八章 政府会计制度概述
| 3 | 讲授和讨论 | 李淑珍 | ||||||||||||
第九章 政府会计的基本理论与方法
| 3 | 讲授与讨论 | 李淑珍 | ||||||||||||
3. 政府会计具体准则 | 3 | 讲授和讨论 | 李淑珍 | ||||||||||||
3. 政府会计具体准则 | 3 | 讲授与讨论 | 李淑珍 | ||||||||||||
第十章 政府会计的核算与报告 1. 编制报表的意义 2. 编制的主要报表 3. 报表的格式及编制要求 | 3 | 讲授与讨论 | 李淑珍 | ||||||||||||
| 3 | 讲授与讨论 | 李淑珍 | ||||||||||||
教材和教学参考资源The Teaching Material and Teaching Resources | 讲授与讨论 | ||||||||||||||
（一）教材 1.主讲教材 [1] 陈美华：《会计理论系统研究》，西南财经大学出版社，2012 [2] 《企业会计准则详解与实务条文解读+实务应用+案例讲解修订版》[M].北京：人民邮电出版社，2019年. [3]瓦茨，齐默尔曼著，陈少华等译.实证会计理论[M].大连：东北财经大学出版社，1999. [4]《政府会计制度主要业务与事项账务处理实务详解》[M].北京：人民邮电出版社，2018年. 2.其他教材 [1]葛家澍，杜兴强.会计理论[M].上海：复旦大学出版社，2005. [2]CPA，会计[M].北京：中国财政经济出版社，2019. （二）阅读书目 [1]郭道扬.郭道扬文集[M].北京：经济科学出版社，2009. [2] 艾哈迈德•里亚希-贝克奥伊著，钱逢胜等译.会计理论（第四版）[M].上海：上海财经大学出版社，2004. [3]财政部，.企业会计准则解释[S].北京：中国财政经济出版社，2010. （三）推荐期刊文章
（四）学习网站 http://www.cninfo.com巨潮网；http://www.asc.net.cn 中国会计学会；http://www.csrc.gov.cn 中国证券监督管理委员会；http://www.cicpa.org.cn 中国注册会计师协会；http://www.iasc.org.uk 国际会计准则委员会；http://www.fasb.org 美国财务会计准则委员会；http://www.asc.em.tsinghua.edu.cn 中国会计学术研究网；http://www.fec.com.cn 中国财经网；http://www.ftchinese.com/ ；http://www.kuaiji.org中国会计网 （五）其它 | |||||||||||||||
大纲编制人 Outline Designer | 孔令辉、郭剑花、李淑珍 | 编制日期 Date | 2021年7月7日 | ||||||||||||
大纲审定人 (学科负责人) Authorized Person (Subject) | 审定日期 Approval Date | ||||||||||||||
