会计专业本科培养方案文档格式.docx

1、managerorconsultantsinenterprises,firms,auditinginstitutions,researchinstitutes .三、培养规格及要求、Skills Profile and Minimum Credits本专业学生主要学习数学、英语、计算机、经济学、管理学、法学基础知识，受到会计、财务管理、税收法规、审计学和电算化会计信息系统的基本训练，具有较强的核算、分析、理财和电算化软件应用及实施的基本能力。毕业生应获得以下几方面的知识和能力：1掌握数学、英语、计算机基础知识；2掌握数理统计、经济学、管理学、法学等基本理论；3具有专业会计、财务管理、税收法规、

2、审计学和电算化会计信息系统的基本理论；4具有会计核算、分析、理财和电算化软件应用及实施的能力；5了解会计学科的发展动态；6具有较强的会计核算、财务管理和审计咨询的实践能力。The purposes of this program are To give students a basic understanding of math, English, computer science, economics, management and law. To provide students basic training in accounting, financial management, tax

3、 code, auditing and computer accounting information system. To help students develop stronger skills of computation, analysis, financing and implementing computer applications.By the end of this program, students should: Have the basic knowledge of math, English and computer science. Understand the

4、basic theories of mathematical statistics, economics, management and law. Understand the principles of professional accounting, financial management, tax code, auditing and computer accounting information system. Be able to utilize accounting computation, accounting analysis, financing and computer

5、applications. Comprehend the development trend of accounting Be capable of accounting computation, financial management and audit advising.四、主干学科和主要课程、Core Disciplines and Courses主干学科：工商管理、经济学、法学主要课程：微观经济学、宏观经济学、基础会计学、中级财务会计、成本会计、管理会计、税务会计、财务管理、高级财务会计、审计学、电算化会计信息系统、会计制度设计等。Core Disciplines: Business

6、 Administration, Economics, LawCore Courses: Microeconomics, Macroeconomics, Accounting Principles, Intermediate Financial Accounting, Cost Accounting, Management Accounting, Tax Accounting, Financial Management, Advanced Financial Accounting, Auditing, Accounting Information System, Design of Accou

7、nting System, etc.五、使用双语教学的课程、Bilingual Courses管理会计、财务管理、市场营销学、证券投资学Management accounting, corporate finance, marketing, security portfolio六、课程体系的构成及学分、学时分配和最低毕业学分、Hours/Credits of Course system and Minimum Graduate Credits课程类别学时/周数学分学时比例必 修通识教育基础8005135.97%学科大类基础3842417.27%专业主干5123223.02%集中实践环节29周2

8、8选 修文化素质9664.32%6442.88%2241410.07%专业选修14496.47%专业方向/模块课最低毕业学分168Type of Course Hours/WeeksCreditsPercentage （%）Required CoursesBasic Course in General EducationBasic Course in General DisciplineMajor Courses in SpecialtyInternship and Practical Training29weeksElective CoursesCulture Elective Course

9、sSelective Courses in SpecialtySpecialty-Oriented/Module CourseMinimum Graduate Credits七、集中实践环节及要求、Practical Training and Requirement1会计核算软件应用1周：要求学生熟悉2-3套国际、国内通用的会计核算软件。2会计综合模拟实习I 1周：要求学生掌握原始凭证的填制与审核，记账凭证的填制、日记账、明细账、总账的登录，基本报表的编制，熟悉会计核算程序。3会计综合模拟实习II 1周：要求学生掌握会计基本准则和具体准则的运用，会计报表的阅读方法与技巧。4认识实习1周：实地考

10、察企业财会工作，并请实务部门的工作人员来校开设讲座，以便较好地解决理论联系实际的问题。5毕业实习4周：了解企业财务部门和会计师事务所的具体工作，结合实际选定论文题目。6毕业设计14周：系统地、全面地运用所学专业知识，在指导教师的帮助下，独立完成理论与实际相结合并具有一定理论水平和实际价值的设计工作。1. Accounting Software Applications （1 week）: Professionally use 2 or 3 sets of general accounting software.2. Generally Simulated Accounting Exercita

11、tion I （1 week）: Professionally know how to fill-in and check-up the source documents, make journal entries, registering the general and subsidiary ledgers and prepare basic statements; know well about the accounting procedures. 3. Generally Simulated Accounting Exercitation II （1 week）: Know well a

12、bout the CAS and its applications, know basic about financial statements analysis. 4. Perceptual practice （1 week）: Field courses in enterprises accounting departments, lectures by Accountants or other professionals, so integrate theories with practices.5. Graduation field work （4 weeks）: Know how a

13、ccountants or auditors work in real world, choose the direction of graduation thesis from practices.6. Graduation thesis （14 weeks）: Accomplish a piece of thesis or design work with the help of a supervisor. This thesis or work shall be done by student independently, integrated theories with practic

14、es, with a systematic and fully use of professional knowledge. 八、教学进程及说明、Teaching Schedule 学年期教学进程理论教实习课程设计毕业考试：入军训就业教育合12357810111213151617181920一二三四合 计115九、教学安排指导表、Table of Teaching Arrangement（一）必修课Required Courses课程类别Type of Course专业方向Specialty编号Course Code课程名称Course Name总学分总学时Hours课内学时课外实践Pract

15、ice开课 学期Semester理论 课Theory实验 课Experiment上机Operating通识教育基础课程Basic Courses in General Education“形势与政策”教育Studies of Current Social Situations01000220思想道德修养与法律基础Ethics and Principles of Law04033330大学英语（1） College English（1）484010019745高等数学（-1）Higher Mathematics（-1）4.572财务英语 Financial English 18006930大学计

16、算机基础（II） The Fundamentals of Computer（II）25000110体育（1） Physical Education（1）01000920中国近现代史纲要Outline of Modern Chinese History04033430大学英语（2）College English（2）10019565高等数学（-2）Higher Mathematics（-2）6.510410025520线性代数（）Linear Algebra（）25000710体育（2） Physical Education（2）01001130毛泽东思想和中国特色社会主义理论体系概论实践Ove

17、rview of Theoretical System of Maoism andChinese Characteriistics Socialism04033530大学英语（3）College English（3）10029830概率论与数理统计Probability & Mathematical Statistics25000810体育（3） Physical Education（3）01001030马克思主义基本原理 Marxism Theosophy04020435大学英语（4）College English（4）25000910体育（4） Physical Education（4）通

18、识教育基础课程小计Sub-total of Basic Courses in General Education696192学科大类基础课程Basic Courses in General DisciplineACCA会计师与企业Accountant in Business管理会计 Management Accounting 财务会计 Financial Accounting公司法与商法Corporate and Business Law财务管理Financial Management商务分析 Business Analysis学科大类基础课程小计Sub-total of Basic Cour

19、ses in General Discipline专业主干课程税务 Taxation业绩管理 Performance Management财务报告 Financial Reporting审计与认证业务 Audit and Assurance 专业会计师 Professional Accountant 公司报告 Corporate Reporting高级财务管理 Advanced Financial Management 高级业绩管理Advanced Performance Management专业主干课程小计Sub-total of Major Courses in Specialty必修课程

20、学分合计Total of Required Courses20916961592（二）选修课Elective Courses文化素质Culture文化素质教育选修课通识教育基础选修Basic Elective Courses in General Education02019805*新生研讨课Freshman Seminar0.518012835*C#程序设计技术*C# Programming Technology3.55623000230生命科学基础Rudiments of Life Science85000320文献检索与利用（）Literature Retrieval and Utili

21、zation （）85000215文献检索与利用（）Literature Retrieval and Utilization （）1.5通识教育基础选修课程小计Subtotal of Basic Elective Courses in General Education10.5通识教育基础选修课程对学生的最低学分要求为Minimum Credits of Basic Elective Courses in General Education学科大类基础选修Basic Elective Courses in General Discipline02011205办公软件的高级使用High Level Use of Office Software02012940* 微观经济学 Microeconomics02000835金融学概论 Fundamentals of Finance