《財(cái)政與金融》課程標(biāo)準(zhǔn)1.doc

財(cái)政與金融課程標(biāo)準(zhǔn)一、 概述（一） 課程性質(zhì)財(cái)政與金融是會計(jì)電算化專業(yè)的一門職業(yè)基礎(chǔ)課。該課程較系統(tǒng)地闡述了財(cái)政、金融的基本理論、基本制度規(guī)定和基本業(yè)務(wù)知識，其任務(wù)是使學(xué)生具備會計(jì)核算和會計(jì)事務(wù)管理所需的財(cái)政、金融方面的基本知識和實(shí)際運(yùn)用能力，為學(xué)生學(xué)習(xí)專業(yè)知識和職業(yè)技能，提高綜合素質(zhì)打下一定的理論基礎(chǔ)。要求學(xué)生掌握財(cái)政與金融的基本知識、基本理論，了解社會實(shí)踐中的財(cái)政、金融現(xiàn)狀、功能和表現(xiàn)，關(guān)注社會宏觀經(jīng)濟(jì)政策與會計(jì)工作的關(guān)系，夯實(shí)專業(yè)基礎(chǔ)，訓(xùn)練職業(yè)綜合能力。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、課程目標(biāo)根據(jù)專業(yè)培養(yǎng)要求，按照知識、素質(zhì)、態(tài)度、職業(yè)準(zhǔn)備的培養(yǎng)定位，本課程教學(xué)目標(biāo)為：（一）、知識教學(xué)目標(biāo)1、理解社會主義市場經(jīng)濟(jì)條件下財(cái)政的職能；認(rèn)知財(cái)政收入的主要來源和財(cái)政支出的主要用途；2、認(rèn)知稅收的定義、基本特征、稅收要素與分類、中國現(xiàn)行稅制；3、理解金融的基本概念、貨幣流通的基本內(nèi)容、信用形式、現(xiàn)行金融體系及構(gòu)成、認(rèn)知商業(yè)銀行的基本業(yè)務(wù)；4、認(rèn)知財(cái)政政策和貨幣政策對微觀經(jīng)濟(jì)的影響。（二）、能力培養(yǎng)目標(biāo)1、能運(yùn)用財(cái)政的基本理論初步分析財(cái)政政策、方針、法規(guī)的變化對微觀經(jīng)濟(jì)的影響；2、能正確把握商業(yè)銀行與企業(yè)、單位的關(guān)系；3、初步具備運(yùn)用所學(xué)金融基礎(chǔ)知識，進(jìn)行存貸款業(yè)務(wù)、保險(xiǎn)業(yè)務(wù)、證券等業(yè)務(wù)操作的能力；4、能運(yùn)用金融的基本理論初步分析貨幣政策、金融法規(guī)的變化對微觀經(jīng)濟(jì)的影響；5、具有分析財(cái)政金融體制改革和經(jīng)濟(jì)形勢變化對企業(yè)、單位財(cái)務(wù)狀況影響的能2. Course goal In accordance with the requirements of the major，the goal for this course is: （一）、知識教學(xué)目標(biāo)1、理解社會主義市場經(jīng)濟(jì)條件下財(cái)政的職能；認(rèn)知財(cái)政收入的主要來源和財(cái)政支出的主要用途；2、認(rèn)知稅收的定義、基本特征、稅收要素與分類、中國現(xiàn)行稅制；3、理解金融的基本概念、貨幣流通的基本內(nèi)容、信用形式、現(xiàn)行金融體系及構(gòu)成、認(rèn)知商業(yè)銀行的基本業(yè)務(wù)；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）專業(yè)思想教育目標(biāo)1、具有實(shí)事求是的學(xué)風(fēng)和創(chuàng)新意識、創(chuàng)新精神；2、關(guān)心國家大事、初步具有觀察社會經(jīng)濟(jì)生活變化、分析財(cái)政金融體制改革對現(xiàn)實(shí)影響的能力。三、內(nèi)容標(biāo)準(zhǔn)(課程內(nèi)容與要求)(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 關(guān)閉全屏閱讀 序號工作任務(wù)課程內(nèi)容與教學(xué)要求活動安排1財(cái)政基礎(chǔ)（8學(xué)時(shí)）認(rèn)知財(cái)政的含義和一般特征；了解財(cái)政與政府、財(cái)政與經(jīng)濟(jì)的關(guān)系；理解財(cái)政的職能，能運(yùn)用財(cái)政的基本知識觀察經(jīng)濟(jì)現(xiàn)象。1、從社會生活中的財(cái)政活動入手，來教學(xué)生認(rèn)知什么是財(cái)政，并從中歸納出財(cái)政的一般特征。2、從社會生活中的財(cái)政現(xiàn)狀，來了解財(cái)政與政府、財(cái)政與經(jīng)濟(jì)的關(guān)系，進(jìn)一步歸納出財(cái)政的職能。3、提供財(cái)政資料和案例，引導(dǎo)學(xué)生閱讀，培養(yǎng)學(xué)生閱讀財(cái)經(jīng)新聞和資料的興趣和能力，理解資料中的相關(guān)知識點(diǎn)。4、擴(kuò)展知識：效率與公平、資源配置。2財(cái)政收入（4學(xué)時(shí)）認(rèn)知我國財(cái)政的形式和分類，了解我國財(cái)政收入合理規(guī)模的確定標(biāo)準(zhǔn)；理解我國財(cái)政收入的基本特征，能運(yùn)用財(cái)政收入的基本知識觀察財(cái)政實(shí)踐現(xiàn)象。1、從社會生活中的財(cái)政收入活動入手，通過各種收入來源，讓學(xué)生認(rèn)知我國財(cái)政收入的形式，其中主要形式是什么？我國如何確定財(cái)政收入的合理規(guī)模？2、講授財(cái)政收入的發(fā)展史、國民收入、國內(nèi)生產(chǎn)總值、國民生產(chǎn)總值、國債發(fā)展史、財(cái)政赤字等內(nèi)容。3財(cái)政支出（6學(xué)時(shí)）掌握我國財(cái)政支出的分類、依據(jù)、重點(diǎn)、范圍、形式，了解我國政府收支分類改革的相關(guān)內(nèi)容，具備能夠運(yùn)用所學(xué)知識分析和理解我國財(cái)政支出的現(xiàn)狀和特征的能力。1、 從社會生活中的財(cái)政現(xiàn)象入手，引導(dǎo)學(xué)生理解我國目前的財(cái)政支出的重點(diǎn)、范圍、財(cái)政支出的原則、財(cái)政支出的具體內(nèi)容以及相關(guān)的理論知識。2、擴(kuò)展知識：貧富差距與財(cái)政的問題4政府預(yù)算（4學(xué)時(shí)）認(rèn)知我國政府預(yù)算的基本知識和基本理論，掌握政府收支范圍及其在中央、地方之間的劃分，歷屆政府預(yù)算的不同分類，了解我國財(cái)政預(yù)算管理體制，具有閱讀政府預(yù)決算的專業(yè)基本能力。1、 掌握政府預(yù)算的含義及分類，政府收支分類的改革，分稅制財(cái)政管理體制的基本內(nèi)容。2、 政府預(yù)算、復(fù)式預(yù)算、績效預(yù)算、部門預(yù)算、政府決算、預(yù)算管理體制、分稅制。3、 政府預(yù)算發(fā)展史、預(yù)算年度、國家金庫制度、預(yù)算管理體制概念4、 我國政府預(yù)算的現(xiàn)實(shí)資料和案例，政府預(yù)算的改革動態(tài)資料。5稅收基礎(chǔ)知識（10學(xué)時(shí)）掌握我國稅收制度體系，熟悉我國現(xiàn)行的主要稅收種類，理解稅收的特征、作用，了解稅負(fù)轉(zhuǎn)嫁的基本知識；把握增值稅、營業(yè)稅、企業(yè)所得稅、個(gè)人所得稅等稅制基本實(shí)務(wù)。1、 從生活中與稅收相關(guān)的事項(xiàng)入手，從具體的稅種的認(rèn)知到我國稅收體系，逐步引導(dǎo)學(xué)生認(rèn)識稅收的相關(guān)知識：稅收的特征，稅制構(gòu)成要素的定義及具體內(nèi)容，增值稅、營業(yè)稅、消費(fèi)稅、企業(yè)所得稅、個(gè)人所得稅等稅種的基本內(nèi)容、區(qū)別，我國的稅收體系、稅收制度、納稅人、課稅對象、稅率、稅負(fù)。2、 了解我國稅收發(fā)展、稅與費(fèi)、納稅人違章、違法行為，關(guān)境與關(guān)稅等。6金融基礎(chǔ)知識（18學(xué)時(shí)）認(rèn)知金融的基本內(nèi)容，貨幣制度的基本知識，利率的作用，金融機(jī)構(gòu)體系；理解和掌握信用的主要形式，利率的主要種類，決定和影響利率的主要因素；具備靈活和綜合運(yùn)用金融、信用、利率等重要概念來認(rèn)知我國的金融實(shí)踐活動能力；掌握貨幣流通規(guī)律的基本知識，認(rèn)知貨幣流通和商品流通的關(guān)系，通脹概念及特征；理解我國的貨幣供給和需求的基本現(xiàn)狀，具備初步認(rèn)識和分析社會經(jīng)濟(jì)活動中貨幣政策、貨幣流通的信息和現(xiàn)象的專業(yè)技能；掌握金融市場的含義和一般特征，認(rèn)知金融市場的種類和功能，了解我國金融市場建設(shè)情況，具備能運(yùn)用所學(xué)知識觀察金融現(xiàn)象的能力。1、 金融的概念及構(gòu)成，我國金融機(jī)構(gòu)體系及性質(zhì)，市場經(jīng)濟(jì)中利率的本質(zhì)，中央銀行和商業(yè)銀行的職能；金融、貨幣、信用、利息與利率、貨幣制度與紙幣；商業(yè)信用、銀行信用、消費(fèi)信用、國家信用；復(fù)利、商業(yè)銀行、中央銀行、政策性銀行。2、 貨幣史，我國支票、信用卡種類、假幣識別、三角債、利率工具、我國金融機(jī)構(gòu)種類、我國部分銀行發(fā)展史。3、 利用我國近期金融新聞和資料，講授信用貨幣制度下的貨幣流通規(guī)律，決定貨幣供給的因素，通脹及對經(jīng)濟(jì)的影響，通貨緊縮的特征，貨幣流通、貨幣供給、貨幣需求、貨幣流通規(guī)律、通貨膨脹、通貨緊縮、貨幣投放與回籠、抑制型通貨膨脹、公開型通貨膨脹、需求上拉型通貨膨脹、成本推動型通貨膨脹、結(jié)構(gòu)型通貨膨脹。4、 金融市場、貨幣市場，我國目前的金融市場及現(xiàn)狀，資本市場的基本特征。聯(lián)系目前居民個(gè)人理財(cái)，股票、外匯、黃金等。7 財(cái)政政策與貨幣政策（4學(xué)時(shí)）把握財(cái)政政策與貨幣政策對微觀經(jīng)濟(jì)的影響；認(rèn)知財(cái)政政策和貨幣政策的主要內(nèi)容；理解財(cái)政政策工具和貨幣政策工具對宏觀經(jīng)濟(jì)的調(diào)控作用，財(cái)政、貨幣政策的協(xié)調(diào)配合形式；能初步觀察國家宏觀經(jīng)濟(jì)政策背景和目標(biāo)，分析社會經(jīng)濟(jì)活動發(fā)展?fàn)顟B(tài)的能力。1、 財(cái)政政策、貨幣政策的概念及對經(jīng)濟(jì)的影響，財(cái)政政策工具、貨幣政策工具及作用；財(cái)政政策類別、貨幣政策傳導(dǎo)機(jī)制。2、 財(cái)政政策簡史、公開市場業(yè)務(wù)、法定準(zhǔn)備金、再貼現(xiàn)等知識的介紹。3、 財(cái)政政策與貨幣政策協(xié)調(diào)配合的必要性、形式，雙緊、雙松、一緊一松的配合形式。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