| 课程简介 |
中文介绍 《财务会计》是会计学专业的专业基础课和非会计学专业的公共基础课，学分为4分，72学时，学生范围广，专业交融性大，每学期各专业的选课学生高达1000多人。该课程的性质决定了其教学对象的广泛性，该课程是我校开设最早的课程之一，是目前会计学科体系中教学工作量最大、授课教师最多的一门课，很多教师对这门课积累了丰富的教学经验和科研成果。为此我们希望通过进一步的精品课程的建设，能使这门课的优势得到整合，不足之处得以进一步完善，从而进一步提高该门课程的整体水平，这对整体师资队伍的建设、整体教学水平的提高、更真实地反映我校会计教学与科研水平都会有所促进。 英文介绍 In recent years, we have seen a growing recognition of the importance of the accounting function; witness the rapid growth in the representation of accountants and others with specialist financial expertise at board level. People are naturally expected to make informed comments on the wide range of financial data increasingly made available for the purposes of planning performance, assessment and control. This course is to help students develop the required understanding of the concepts and practices underlying the financial reports.
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