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高职高专教材

财经法规与会计职业道德

作者：梁刚

出版社：清华大学出版社出版时间：2016-11-01

开本： 32开 页数： 232

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财经法规与会计职业道德版权信息

ISBN：9787302438892
条形码：9787302438892 ; 978-7-302-43889-2
装帧：一般胶版纸
册数：暂无
重量：暂无
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教材
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高职高专教材

财经法规与会计职业道德本书特色

本书以财政部统一制定并公布的2017版《财经法规与会计职业道德考试大纲》为基准，涵盖了会计法律制度、结算法律制度、税收法律制度、财政法律制度、会计职业道德五部分内容，精选实际典型案例，突出学生应用能力的培养。本书体现会计专业特色，每章后附有大量练习题，适合高职高专院校财经类专业教学使用，也可供会计从业人员以及其他参加会计从业资格考试的人员使用。

财经法规与会计职业道德内容简介

本书具有以下显著特点：(1) 内容新颖。本书根据财政部2017版《财经法规与会计职业道德考试大纲》精心编写各章内容，特别体现了营业税改增值税(以下简称“营改增”)*立法信息以及《中华人民共和国预算法》的*变化，使教学内容更贴近会计工作实际需要。(2) 实用性强。以实际财务工作对会计人员财经法规知识与会计职业道德的要求为依据，充分关注历年考试内容及*考纲变化，精选知识内容，大量使用实际典型案例，兼顾考取从业资格证的同时，突出学生应用能力的培养。(3) 突出“教、学、做”一体化。本书在每章内容之前都有基本要求和内容摘要，以理解与应用能力培养为主线，专门安排案例分析章节，每章后均附有大量的练习题和案例分析题，强化学生对财经法规的理解与应用。每一项内容都经过精心编排，可操作性强，力求学以致用。(4) 紧扣大纲，指导性强。本书编者具有多年从事会计从业资格考试辅导和命题工作的经验，教材根据*大纲编写，结构内容与大纲基本一致，并且考虑了会计行业入门者上岗时所**的技能，力争将本书打造成为优秀的教材。(5) 体现会计专业特色，语言简练，深入浅出。本书充分考虑了高职高专学生及会计初学者的实际情况，所以尽可能用通俗、简明的语言将会计专业的特点描述出来，讲解深刻，覆盖面广。

财经法规与会计职业道德目录

**章会计法律制度 ····································1**节会计法律制度的概念与构成 ··· 1一、会计法律制度的概念 ········· 1二、我国会计法律制度的构成 ··· 1第二节会计工作管理体制 ················ 2一、会计工作的行政管理 ········· 2二、会计工作的自律管理 ········· 4三、单位内部的会计工作管理 ··· 5第三节会计核算 ································ 6一、总体要求 ····························· 6二、会计凭证 ····························· 7三、会计账簿 ···························10四、财务会计报告 ···················12五、会计档案 ···························13第四节会计监督 ······························ 15一、单位内部会计监督 ···········15二、会计工作的政府监督 ·······17三、会计工作的社会监督 ·······19第五节会计机构与会计人员 ·········· 20一、会计机构的设置 ···············20二、会计工作岗位设置 ···········21三、会计工作交接 ···················22四、会计从业资格 ···················23五、会计专业技术资格与职务 ···································25第六节法律责任 ······························ 25一、法律责任概述 ···················25二、不依法设置会计账簿等会计违法行为的法律责任 ···26三、其他会计违法行为的法律责任 ···································27第七节会计法律制度案例分析 ······ 28第八节新会计准则体系概述 ·········· 29一、我国会计改革的发展历程 ···································29二、会计准则框架体系 ···········29三、企业会计准则体系全面实施后的会计制度与会计准则框架 ···································31本章练习题 ·········································· 31第二章结算法律制度 ·································38**节现金结算 ······························ 38一、现金结算的概念与特点 ···38二、现金结算的渠道 ···············38三、现金结算的范围 ···············39四、现金使用的限额 ···············39五、现金收支的基本要求 ·······39第二节支付结算概述 ······················ 40一、支付结算的概念和特征 ···40二、支付结算的主要法律依据 ···································41三、支付结算的基本原则 ·······42四、支付结算的主要支付工具 ···································42五、办理支付结算的要求 ·······42第三节银行结算账户 ······················ 43一、银行结算账户的概念与分类 ···································43二、银行结算账户管理的基本原则 ···································44三、银行结算账户的开立、变更与撤销 ···························44目录财经法规与会计职业道德三校　目录1-.indd III 2016-11-1 14:05:54IV 财经法规与会计职业道德四、违反银行账户管理制度的法律责任 ···························46第四节票据结算方式 ······················ 46一、票据结算概述 ···················46二、支票 ···································49三、商业汇票 ···························51四、银行汇票 ···························56五、银行本票 ···························57第五节银行卡 ·································· 57一、银行卡的概念与分类 ·······57二、银行卡账户与交易 ···········57第六节其他结算方式 ······················ 59一、汇兑 ···································59二、委托收款 ···························60三、托收承付 ···························61四、国内信用证 ·······················62第七节网上支付 ······························ 63一、网上银行 ···························63二、第三方支付 ·······················64第八节支付结算法律制度案例分析 ······································ 66本章练习题 ·········································· 67第三章税收法律制度 ··································79**节税收概述 ······························ 79一、税收的概念与分类 ···········79二、税法及其构成要素 ···········81第二节主要税种 ······························ 84一、增值税 ·······························84二、消费税 ·······························97三、企业所得税 ·····················105四、个人所得税 ····················· 111第三节税收征收管理 ···················· 117一、税务登记 ·························117二、发票开具与管理 ·············118三、纳税申报 ·························119四、税款征收 ·························120五、税务代理 ·························123六、税务检查 ·························124七、税收法律责任 ·················125八、税务行政复议 ·················128第四节税收法律制度案例分析 ···· 130本章练习题 ········································ 132第四章财政法律制度 ································138**节预算法律制度 ···················· 138一、预算法律制度的构成 ·····138二、国家预算概述 ·················139三、预算管理的职权 ·············141四、预算收入与预算支出 ·····143五、预算组织程序 ·················143六、决算 ·································144七、预决算的监督 ·················145第二节政府采购法律制度 ············ 145一、政府采购法律制度的构成 ·································145二、政府采购的概念与原则 ···145三、政府采购的功能与执行模式 ·································146四、政府采购当事人 ·············147五、政府采购方式 ·················149六、政府采购的监督检查 ·····150第三节国库集中收付制度 ············ 150一、国库集中收付制度的概念 ·································150二、国库单一账户体系 ·········150三、财政收入收缴方式和程序 ·································151四、财政支出支付方式和程序 ·································152第四节财政法规制度案例分析 ···· 153本章练习题 ········································ 155第五章会计职业道德 ································168**节会计职业道德概述 ············ 168一、职业道德的特征与作用 ···168二、会计职业道德的概念与特征 ·································169财经法规与会计职业道德三校　目录1-.indd IV 2016-11-1 14:05:59目录V三、会计职业道德的功能与作用 ·································170四、会计职业道德与会计法律制度的关系 ·····················172第二节会计职业道德规范的主要内容 ···································· 174一、爱岗敬业 ·························175二、诚实守信 ·························177三、廉洁自律 ·························178四、客观公正 ·························179五、坚持准则 ·························180六、提高技能 ·························182七、参与管理 ·························183八、强化服务 ·························184第三节会计职业道德教育 ············ 185一、会计职业道德教育的含义 ·································185二、会计职业道德教育的形式 ·································185三、会计职业道德教育的内容 ·································186四、会计职业道德教育的途径 ·································187第四节会计职业道德建设组织与实施 ···································· 189一、财政部门的组织推动 ·····189二、会计行业的自律 ·············193三、企事业单位的内部监督 ·································193四、社会各界的监督与配合 ·································193第五节会计职业道德的检查与奖惩 ···································· 194一、会计职业道德检查与奖惩的意义 ·····························194二、会计职业道德检查与奖惩机制 ·································195第六节会计职业道德案例分析 ···· 196本章练习题 ········································ 202综合冲刺模拟试题(一) ·································210综合冲刺模拟试题(二) ·································217参考文献 ·····················································224财经法规与会计职业道德三校　目录1-.indd V 2016-11-1 14:06:00信息

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