《财政与金融》课程标准1.doc

财政与金融课程标准一、 概述（一） 课程性质财政与金融是会计电算化专业的一门职业基础课。该课程较系统地阐述了财政、金融的基本理论、基本制度规定和基本业务知识，其任务是使学生具备会计核算和会计事务管理所需的财政、金融方面的基本知识和实际运用能力，为学生学习专业知识和职业技能，提高综合素质打下一定的理论基础。要求学生掌握财政与金融的基本知识、基本理论，了解社会实践中的财政、金融现状、功能和表现，关注社会宏观经济政策与会计工作的关系，夯实专业基础，训练职业综合能力。The Course Standard of Public Finance and Finance 1. An overview, 1.1 Nature of the course Public Finance and Finance is a professional and basic course of computerized accounting. The course systematically expounds the basic theory of public finance and finance, its basic system and basic business knowledge, whose task is to make students master the basic knowledge and practical skills of public finance and finance in accounting and accounting affairs management, and lay a certain theoretical basis to improve their overall quality. It demands students to master basic knowledge, basic theory of public finance and finance, understand social practice in the finance, financial status, function and performance, pay attention to the relationship between the accounting work and social macroeconomic policy, lay a solid professional foundation, and train their vocational comprehensive ability. 二、课程目标根据专业培养要求，按照知识、素质、态度、职业准备的培养定位，本课程教学目标为：（一）、知识教学目标1、理解社会主义市场经济条件下财政的职能；认知财政收入的主要来源和财政支出的主要用途；2、认知税收的定义、基本特征、税收要素与分类、中国现行税制；3、理解金融的基本概念、货币流通的基本内容、信用形式、现行金融体系及构成、认知商业银行的基本业务；4、认知财政政策和货币政策对微观经济的影响。（二）、能力培养目标1、能运用财政的基本理论初步分析财政政策、方针、法规的变化对微观经济的影响；2、能正确把握商业银行与企业、单位的关系；3、初步具备运用所学金融基础知识，进行存贷款业务、保险业务、证券等业务操作的能力；4、能运用金融的基本理论初步分析货币政策、金融法规的变化对微观经济的影响；5、具有分析财政金融体制改革和经济形势变化对企业、单位财务状况影响的能2. Course goal In accordance with the requirements of the major，the goal for this course is: （一）、知识教学目标1、理解社会主义市场经济条件下财政的职能；认知财政收入的主要来源和财政支出的主要用途；2、认知税收的定义、基本特征、税收要素与分类、中国现行税制；3、理解金融的基本概念、货币流通的基本内容、信用形式、现行金融体系及构成、认知商业银行的基本业务；2.1 Knowledge teaching goal 1, understand the financial functions under the socialist market economy; cognitive of the principal source of fiscal revenue and the main purpose of spending; 2. learn the definition of taxation, its basic characteristics and tax elements and classification, Chinas current tax system; 3. understand the basic concepts of financial and currency, credit form, the basic content of the current financial system and structure, cognitive basic business of commercial Banks; 4, cognitive fiscal policy and monetary policy effects on microeconomic. (2), ability training objectives 1, can use fiscal preliminary analysis of the basic theory of fiscal policy, the change of policy and regulations on microeconomic influence; 2, can correctly deal with the relationship between commercial Banks and enterprises and units. 3, has initially apply what they have learned basic knowledge of financial, deposit and loan business, insurance, securities and other business operation ability; 4, be able to use the basic theory of financial preliminary analysis about the change of the monetary policy, financial regulations, microeconomic influence; 5, with analysis of financial system reform and economic situation of the financial situation of enterprises and units.2, cognitive tax the definition, basic characteristics and classification, Chinas current tax system, tax elements; 3, understand the basic concepts of financial and currency, credit form, the basic content of the current financial system and structure, cognitive basic business of commercial Banks; 4, cognitive fiscal policy and monetary policy effects on microeconomic. (2), ability training objectives 1, can use fiscal preliminary analysis of the basic theory of fiscal policy, the change of policy and regulations on microeconomic influence; 2, can correctly deal with the relationship between commercial Banks and enterprises and units. 3, has initially apply what they have learned basic knowledge of financial, deposit and loan business, insurance, securities and other business operation ability; 4, be able to use the basic theory of financial preliminary analysis about the change of the monetary policy, financial regulations, microeconomic influence; 5, with analysis of financial system reform and economic situation of the financial situation of enterprises and units. （三）专业思想教育目标1、具有实事求是的学风和创新意识、创新精神；2、关心国家大事、初步具有观察社会经济生活变化、分析财政金融体制改革对现实影响的能力。三、内容标准(课程内容与要求)(3) the specialized ideological education 1, with practical and realistic style of study and innovation consciousness, innovation spirit; 2, concerned about the affairs of state, preliminary has observed the social economic life changes, the analysis of the influence of financial system reform of reality. Three, the content standards of course content and requirements 关闭全屏阅读 序号工作任务课程内容与教学要求活动安排1财政基础（8学时）认知财政的含义和一般特征；了解财政与政府、财政与经济的关系；理解财政的职能，能运用财政的基本知识观察经济现象。1、从社会生活中的财政活动入手，来教学生认知什么是财政，并从中归纳出财政的一般特征。2、从社会生活中的财政现状，来了解财政与政府、财政与经济的关系，进一步归纳出财政的职能。3、提供财政资料和案例，引导学生阅读，培养学生阅读财经新闻和资料的兴趣和能力，理解资料中的相关知识点。4、扩展知识：效率与公平、资源配置。2财政收入（4学时）认知我国财政的形式和分类，了解我国财政收入合理规模的确定标准；理解我国财政收入的基本特征，能运用财政收入的基本知识观察财政实践现象。1、从社会生活中的财政收入活动入手，通过各种收入来源，让学生认知我国财政收入的形式，其中主要形式是什么？我国如何确定财政收入的合理规模？2、讲授财政收入的发展史、国民收入、国内生产总值、国民生产总值、国债发展史、财政赤字等内容。3财政支出（6学时）掌握我国财政支出的分类、依据、重点、范围、形式，了解我国政府收支分类改革的相关内容，具备能够运用所学知识分析和理解我国财政支出的现状和特征的能力。1、 从社会生活中的财政现象入手，引导学生理解我国目前的财政支出的重点、范围、财政支出的原则、财政支出的具体内容以及相关的理论知识。2、扩展知识：贫富差距与财政的问题4政府预算（4学时）认知我国政府预算的基本知识和基本理论，掌握政府收支范围及其在中央、地方之间的划分，历届政府预算的不同分类，了解我国财政预算管理体制，具有阅读政府预决算的专业基本能力。1、 掌握政府预算的含义及分类，政府收支分类的改革，分税制财政管理体制的基本内容。2、 政府预算、复式预算、绩效预算、部门预算、政府决算、预算管理体制、分税制。3、 政府预算发展史、预算年度、国家金库制度、预算管理体制概念4、 我国政府预算的现实资料和案例，政府预算的改革动态资料。5税收基础知识（10学时）掌握我国税收制度体系，熟悉我国现行的主要税收种类，理解税收的特征、作用，了解税负转嫁的基本知识；把握增值税、营业税、企业所得税、个人所得税等税制基本实务。1、 从生活中与税收相关的事项入手，从具体的税种的认知到我国税收体系，逐步引导学生认识税收的相关知识：税收的特征，税制构成要素的定义及具体内容，增值税、营业税、消费税、企业所得税、个人所得税等税种的基本内容、区别，我国的税收体系、税收制度、纳税人、课税对象、税率、税负。2、 了解我国税收发展、税与费、纳税人违章、违法行为，关境与关税等。6金融基础知识（18学时）认知金融的基本内容，货币制度的基本知识，利率的作用，金融机构体系；理解和掌握信用的主要形式，利率的主要种类，决定和影响利率的主要因素；具备灵活和综合运用金融、信用、利率等重要概念来认知我国的金融实践活动能力；掌握货币流通规律的基本知识，认知货币流通和商品流通的关系，通胀概念及特征；理解我国的货币供给和需求的基本现状，具备初步认识和分析社会经济活动中货币政策、货币流通的信息和现象的专业技能；掌握金融市场的含义和一般特征，认知金融市场的种类和功能，了解我国金融市场建设情况，具备能运用所学知识观察金融现象的能力。1、 金融的概念及构成，我国金融机构体系及性质，市场经济中利率的本质，中央银行和商业银行的职能；金融、货币、信用、利息与利率、货币制度与纸币；商业信用、银行信用、消费信用、国家信用；复利、商业银行、中央银行、政策性银行。2、 货币史，我国支票、信用卡种类、假币识别、三角债、利率工具、我国金融机构种类、我国部分银行发展史。3、 利用我国近期金融新闻和资料，讲授信用货币制度下的货币流通规律，决定货币供给的因素，通胀及对经济的影响，通货紧缩的特征，货币流通、货币供给、货币需求、货币流通规律、通货膨胀、通货紧缩、货币投放与回笼、抑制型通货膨胀、公开型通货膨胀、需求上拉型通货膨胀、成本推动型通货膨胀、结构型通货膨胀。4、 金融市场、货币市场，我国目前的金融市场及现状，资本市场的基本特征。联系目前居民个人理财，股票、外汇、黄金等。7 财政政策与货币政策（4学时）把握财政政策与货币政策对微观经济的影响；认知财政政策和货币政策的主要内容；理解财政政策工具和货币政策工具对宏观经济的调控作用，财政、货币政策的协调配合形式；能初步观察国家宏观经济政策背景和目标，分析社会经济活动发展状态的能力。1、 财政政策、货币政策的概念及对经济的影响，财政政策工具、货币政策工具及作用；财政政策类别、货币政策传导机制。2、 财政政策简史、公开市场业务、法定准备金、再贴现等知识的介绍。3、 财政政策与货币政策协调配合的必要性、形式，双紧、双松、一紧一松的配合形式。Serial number work course content and teaching activities 1 financial foundation (8 hours) cognitive meaning of finance and general characteristics; Understanding of finance and the government, the relationship between finance and economy; To understand the function of fiscal, economic phenomenon can be observed by using the basic knowledge of finance. 1, from the financial activities of social life, to teach students cognitive what is finance, and concludes the general characteristics of finance. 2, from the financial status of social life, to learn about finance and the government, the relationship between finance and economy, further induce the information of financial functions. 3, provide financial information, and case, guide students to read, to cultivate students reading interest and ability of financial news and data, understand the related knowledge of data. 4, extend knowledge: efficiency and fairness, the allocation of resources. 2 (4) cognition of our countrys fiscal revenue form and classification, understand the national standards of the sureness of the rational scale of fiscal revenue; Understand the basic characteristics of Chinas fiscal revenue, fiscal practice can be observed by using the basic knowledge of finance income. 1, from the fiscal revenue activities of social life, through a variety of revenue sources, lets the student cognition of our country in the form of revenue, and what is the main form? Our country how to determine the reasonable scale of fiscal income? 2, teach the history of fiscal revenue, national income, gross domestic product (GDP), gross national product (GNP), history of national debt, fiscal deficit, etc. 3 fiscal expenditure (6 hours) master of Chinas fiscal expenditure classification, basis, focus, scope, form, understand the related content of the reform of government income and expenses classification in our country, have learned to use knowledge to analyze and understand the status quo and characteristics of Chinas fiscal expenditure. 1, from financial phenomenon in social life, guide students to understand the focus of the current fiscal expenditure in China, the scope, the specific content of the principle of fiscal expenditure, financial expenditure and the relevant theoretical knowledge. 2, extend knowledge: the gap between rich and poor and fiscal problems Four (4) the government budget cognitive basic knowledge and basic theory of our country government budget, grasp the scope of government revenues and expenditures and its division between the central and local governments budget different classification, understand the financial budget management system in our country, the government budget basic ability with reading. 1, to grasp the meaning of the government budget, and classification of government revenue and expenditure classification reform, the basic content of financial management system of tax allocation. 2, the government budget, dual budget, budget, department budget and final accounts of government performance, the budget management system, the governments. 3, the history of the government budget, budget year, national Treasury system, concept of budget management system 4, the reality of our country government budget information, and case, the reform of the government budget dynamic data. 5 tax base knowledge (10 hours) control system of taxation system in our country, familiar with the current of main tax category, understand the characteristics and function of the tax, and tax on the basic knowledge; To grasp the value added tax, business tax, enterprise income tax, individual income tax and other tax basic practice. 1, from the perspective of the tax-related matters in life, from the cognition of specific categories of taxes to the tax system in our country, gradually guide the students to understand the relevant knowledge of tax: tax, tax the definition and the content of the constituent elements, value added tax, business tax, consumption tax, enterprise income tax, individual income tax and other tax, the basic content, the difference between our countrys tax system, tax system, taxpayers, tax object, tax rates, tax burden. 2, understand the development of Chinas tax, tax and fee, the taxpayer of illegal, illegal behavior, close condition and customs, etc. Six basic knowledge of financial (18 class hours) cognitive the basic content of financial, monetary system, the basic knowledge, the role of interest rates, financial institutions system; Understand and grasp the main form of credit, interest rates of the main kinds, decision and the main factors influencing the rate; A flexible and integrated use of finance, credit, interest rates and other important concepts to the cognitive ability of financial activities in China; Master the basic knowledge of the law of currency, cognitive currency and commodity circulation, the relationship between concepts and the characteristics of inflation; Understand the basic situation of monetary supply and demand in our country, have a preliminary understanding and the analysis of monetary policy in social economic activities, the phenomenon of currency circulation of information and professional skills. Know the meaning and the general features of financial markets, the cognitive function of the types of financial markets and, understanding of the financial market construction situation in our country, have the ability of financial phenomenon can be observed using knowledge. 1, the concept and structure of financial, financial institutions in China and the nature, the nature of interest rates in the market economy, the function of the central bank and commercial Banks; Financial, monetary, credit, interest and interest rate, monetary system and notes; Commercial credit, bank credit, consumption credit and state credit; Compound interest, policy Banks, commercial Banks, the central bank. 2, monetary history, our country checks, credit CARDS, counterfeit identification, debt, interest rates, the type of financial institutions in our country, some Banks in our country development. 3, using Chinas recent financial news and information, teaching currency laws under credit currency system, the key factors of the money supply, inflation and the economic effect of deflation