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1、Syllabus ofBusiness and Professional Ethics forAccountantsCourse Name： Business and Professional Ethics for AccountantsCourse Code：Credits： 2Total Credit Hours： 32Lecture Hours： 32Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects 0,Where, Com
2、pulsory ( 0 ), Optional ( 0 ).School： Business SchoolTarget Major： AccountingI、Course Nature & AimsThis course is an elective course for accounting majors. Through the study of this course, students can understand the moral phenomena and regularity of business operations and accounting work in an al
3、l-round, multi-angle, and in-depth way, in order to scientifically reveal the essential characteristics, functional functions and The objective law of its change and development. As a result, students will be able to strictly abide by accounting professional ethics and serve the society in practical
4、 work in the future.II Course Objectives1 . Moral Education and Character Cultivation.By studying business ethics and professional ethics, students can have a comprehensive understanding of accounting professional ethics. By explaining the history and development of business ethics, students can und
5、erstand the importance of professional ethics in business enterprise management. Based on the case, the curriculum integrates the education of socialist core values into the course content and the entire process of the teaching process. These measures can help students correctly understand professio
6、nal ethics, promote the establishment of a correct world outlook and values, in order to achieve the goals of realize value leadership, knowledge transfer and ability training.2 .Course ObjectivesThrough the study of this course, students* qualities, skills, knowledge and abilities obtained are as f
7、ollows： Objective 1. Have a noble humanistic quality(Corresponding to Chapter 1 8、9, supporting for graduation requirements index 1.1)Objective 2. Have a high sense of social responsibility and professional ethicsethicsThe core content of ode of Professional Ethics of CPACPAauditprofessional ethics
8、requirementsObjective 2 (Index 1.2)Functions and principles of business ethicsContract economy, moral contract and credit mechanismCharacteristics and requirements of corporate ethics principles25Objective 3 (Index 1.3)The Connotation, Means and Motivation of Listed Companies Financial Fraud Governa
9、nce Countermeasures for Listed Companies Financial Fraud Integrity;The essence of corporate social responsibility: moral responsibility The theoretical basis and content requirements of corporate social responsibility The Influence of Market Economy on Accounting Morality CPA audit professional ethi
10、cs requirements Contents and forms of accounting moral practice activitiesThe characteristics and choice of accounting25Objective 4 (Index 10.1)The internal motivation and policy suggestions for enteiprises to fulfill their responsibility for resources and environment to achieve sustainable developm
11、ent Enterprises and government communities, enteiprises and purchase and sale customers, entei-prises and competitors The ethical responsibilities of the board of directors, independent directors and the board of supervisors; the moral personality of the managers; the company and employeesThe charac
12、teristics and choice of accounting moral behaviorPractice principles and methods of accounting cultivation Development of30accounting ethicsTotal100100(Note: The assessment format is not limited to those listed in the form, but is filled in according to the actual situation of the course.)皿、Course R
13、esources(Center Times New Roman Font Size 10 Bold)Textbooks：Ye Chengang et al. Enterprise Ethics and Accounting Professional Ethics M, Northeast University of Finance and Economics Press, 2011,9.Bibliography：1. Chen Han wen, Xu Mengqiu, Song Peilin. Enterprise Ethics and Accounting Professional Ethi
14、cs M, Economic Science Press, 2005, 4.2. Ouyang Runping. Enterprise Ethics: The Theory and Method of Realizing the Unity of Justice and Benefit M, Hunan University Press, 2008, 11.3.Sinclair A.Macrae. An introduction to ethics-theories, perspectives, and issues 2003.4. David J Fritzsche. Business Et
15、hics: A Global and Managerial, perspectives. 2003IX、NotesPrerequisites: AccountingFollow-up Courses:NoneContents and Requirements of Students Self-study:NoneBilingual Teaching or Not :NoneRequirements and Proportion of Bilingual Teaching:NoneDiscipline and Considerations of Practice Session: please
16、fill in this part if there is practice session, and no practice session if there is no practice session.NoneNotes:None(Corresponding to Chapter 2、3、4 8、9, supporting for graduation requirements index 1.2)Objective 3. Identify and analyze accounting ethical issues in the business environment and prop
17、oseappropriate solutions(Corresponding to Chapter 2、3、4、5、6、7、10, supportingfor graduation requirements index 1.3)Objective 4. Master accounting policies and regulations at home and abroad, enhance the depth ofprofessional knowledge(Corresponding to Chapter 5 6、7、10, supporting forgraduation require
18、ments index 10.1)3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1.1 1.2、1.3 10.1, as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Conten
19、ts Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective 11 .Good huinanistic quality and professional ethicsIndex1.1:Have a noble humanistic qualityChapter 1 8、9HObjective 21 .Good humanistic quality and professional ethicsIndex1.2:Have a high sense of socialres
20、ponsibility and professional ethicsChapter 2、3、 4、 8、 9HObjective 31 .Good humanistic quality and professional ethicsIndex1.3:Identify and analyze accounting ethical issues in the business environment and propose appropriate solutionsChapter 23、4、5 6、7、10HObjective 410.Career developmentabilityIndex
21、10.1:Master accounting policies and regulations at home and abroad, enhance the depth of professional knowledgeChapter 5、6、 7、 10HI、Basic Course ContentIntroduction(supporting course objectives 1)1.1 Moral characteristics, evolution and current situationResearch content and tasks of corporate ethics
22、1.2 The meaning, characteristics and functions of accounting professional ethicsCorporate Ethics and Accounting Professional EthicsTeaching Requirements: understand the connotation of corporate ethics and master the basic methods of studying corporate ethics.Key Points： the meaning, characteristics
23、and functions of accounting professional ethics; business ethics and accounting professional ethicsMoral Perspective of Corporate Ethics and Financial Fraud (supporting course objectives 2, 3)2.1 Functions and principles of corporate ethicsContract economy, moral contract and credit mechanism2.2 Mor
24、al reflection on accounting false accountsThe connotation, means and motivation of financial fraud of listed companies2.3 Governance Countermeasures for Listed Companies Financial FraudTeaching Requirements: understand the causes of accounting fraud, the motivation of listed companies for financial
25、fraud, and solutionsKey Points： the connotation, means and motives of financial fraud of listed companies; measures to control financial fraudDifficult Points： the identification of financial fraud of listed companiesChapter 1 Corporate Ethics Principles (supporting course objectives 2, 3)Characteri
26、stics and requirements of corporate ethics principles3.1 Promoting the principle of collectivism: forming a corporate team spirit3.2 The principle of managing finances for the people according to law: the ultimate goal of corporate activitiesThe principle of good faith: the soul of business and fina
27、ncial management3.3 The principle of integrity and public justice: the standard of conduct for business and financial management activitiesTeaching Requirements: master the principles of corporate ethicsKey Points： integrity; integrityCorporate Moral Responsibility and Social Responsibility (support
28、ing course objectives 2, 3)4.1 The essence of corporate social responsibility: moral responsibilityTheoretical basis and content requirements of corporate social responsibility4.2 Corporate social response and social performanceEvaluation system of corporate social responsibilityTeaching Requirement
29、s: master the content of corporate moral responsibility and social responsibility, understand the evaluation system of corporate social responsibility,Key Points： the theoretical basis and content requirements of corporate social responsibility; the evaluation system of corporate social responsibili
30、tyDifficult Points： evaluation index and application of corporate social responsibilityChapter 2 Resources and Environmental Responsibility and Sustainable Development of the Enterprise (supporting course objectives 3, 4)Enterprise and Environment: Protecting the Environment and Economic Development
31、5.1 Severe challenges and historical opportunities for companies to fulfill their responsibilities for resources and environment5.2 The internal motivation for an enterprise to fulfill its resource and environmental responsibilities to achieve sustainable development5.3 Policy recommendations for en
32、terprises to fulfill their resource and environmental responsibilities to achieve sustainable developmentTeaching Requirements: understand the relationship between enterprise development and resources and environment, improve awareness of environmental protection, and the role of enterprises in the
33、environmentKey Points： resource and environmental responsibility and sustainable development; challenges and internal motivationDifficult Points： evaluation index and application of environmental responsibilityChapter 3 Ethics of Enterprises* Foreign Operations (supporting course objectives 3, 4)6.1
34、 Enterprises and government communities: paying taxes according to law and being excellent corporate citizensEnterprises and Customers: Customers are God6.2 Enterprises and competitors: mutual benefit and achieve a win-win situationTeaching Requirements:understand the content of the ethics of foreig
35、n operations from the perspective of the enterprise.Key Points： enterprises and government communities, enterprises and purchase and sale customers, enterprises and competitorsDifficult Points： ethics and competition, cooperationChapter 4 Corporate Internal Management Ethics (supporting course objec
36、tives 3, 4)Enterprises and shareholders; investors are the gods of enterprises7.1 Ethical responsibilities of the board of directors, independent directors and board of supervisorsMolding the moral personality of corporate managers7.2 Enterprises and employees: working together to share risksTeachin
37、g Requirements:understand the content of internal management ethics from the perspective of the enterprise.Key Points： the moral responsibilities of the board of directors, independent directors and the board of supervisors; the moral personality of managers; the company and employeesDifficult Point
38、s： corporate culture and ethicsChapter 5 Accounting Ethics Framework (supporting course objectives 1,2)The impact of market economy on accounting ethics8.1 Accounting professional ethics requirementsBasic content of accounting professional ethicsTeaching Requirements: Aiming at the moral education o
39、f the accounting profession, understand the requirements of accounting professional ethics.Key Points ： the impact of market economy on accounting ethics; accounting professional ethics requirementsCertified Professional Accountants* Audit Professional Ethics (supporting course objectives 1,2)9.1 Th
40、e Moral Problems and Countermeasures Faced by Chinese Certified Public AccountantsThe core content of Code of Professional Ethics” of Chinese Certified Public Accountants9.2 CPA audit professional ethics requirementsTeaching Requirements: understand the requirements of the professional ethics of CPA
41、 auditing.Key Points： Chinese Certified Public Accountants Code of Professional Ethics; CPA audit professional ethics requirementsAccounting Ethical Practice Activities (supporting course objectives 3, 4)10.1 Content and form of accounting ethics practice activitiesCharacteristics and choices of acc
42、ounting ethical behavior10.2 Practice principles and methods of accounting cultivationTemper and develop accounting ethics10.3 Sublimation of Accounting EthicsTeaching Requirements: master the understanding of accounting ethics practice activities and improve thedevelopment of accounting ethics.Key
43、Points： the characteristics and selection of accounting moral behavior; practical principles and methods of accounting cultivationIV、Table of Credit Hour DistributionTeachingContentIdeologicaland PoliticalIntegratedLectur e HoursExperiment HoursPractic e HoursProgramming HoursSelf-study HoursExercis
44、e ClassDiscussion HoursChapter 1IntroductionResearch content and tasks of corporate ethics2Chapter 2 MoralPerspective of Corporate Ethics and FinancialFraudContracteconomy, moralcontract andcreditmechanism2Chapter 3CorporateEthicsPrinciplesCharacteristic s and requirements of corporate ethics princi
45、ples2Chapter 4CorporateMoralResponsibilit y and SocialThetheoretical basis andcontentrequirements4Responsibilit yof corporatesocialresponsibilityChapter 5Resources and Environmenta1Responsibilit y and SustainableDevelopment of theEnterpriseEnterprises and the environment: protecting the environment
46、and the economy4Chapter 6Ethics ofEnterprises*ForeignOperationsBusinesses and government communities, buying and selling customers, competitors4Chapter 7CorporateInternalManagementEthicsThe ethical responsibilitie s of the board of directors, independent directors and the board of supervisors;the mo
47、ral personality of managers; the company and4employeesChapter 8AccountingEthicsFrameworkBasic content of accounting professional ethics4Chapter 9CertifiedProfessionalAccountants*AuditProfessionalEthics4Chapter 10AccountingEthicalPracticeActivitiesPractice principles and methods of accounting cultivation2Total32Sum32V、Summary of Experimental (Programming) ProjectsNoneVI、Teaching Meth