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1、会计法与审计法课程简介课程英文名Account and Audit Law课程代码N0301Z52学分2总学时32理论学时32实验/实践学时0先修课程经济法适用专业法学内容简介 (中文)本课程主要面向法学院经济法学专业学生开设的选修课程。该课程有助于培养 学生在现实经济活动中从法学专业角度去思考会计问题,以及从会计专业角度去思 考法学问题的复合型思维能力。通过该课程的学习,使学生系统地了解和掌握会计 法与审计法的基本理论与基本制度,拓宽学生思维视野,提高学生分析和解决经济 活动中有关会计与法相关实践问题的能力。本课程内容主要包括会计法理论;会计 法律制度;会计制度与会计准则;会计要素、会计原则
2、与会计方法;会计监督;会 计法律责任六大部分。内容简介 (英文)This course is the elective courses that mainly offer the economic law students majoring in law school. This course helps to train the students complex thinking ability which think about (he accounting problems from (he perspective of law majors , and think about the
3、legal problems from the perspective of accounting major in real economic activities. Through the study of this course, students can systematically understand and master the basic theory and the basic system of the accounting law and the audit law, broaden the students vision of thinking, and improve
4、 the ability of students which analyze and solve the practical problems related to the accounting and the law in economic activities. The main contents of this course include the accounting law theory; the accounting legal system about home and abroad; the accounting system and the accounting standards; the accounting elementsprinciples and methods; the accounting supervision and the accounting legal responsibility.执笔人审定人制定时间2022年5月