《公司法与商法(F4)》课程教学大纲 一、课程基本信息 课程代码：16157103 课程名称：公司法与商法(F4) 英文名称：Corporate and Business Law(English) 课程类别：专业课 学时：48 学 分：3 适用对象：会计学（国际会计ACCA)专业学生 考核方式：考试 先修课程：无 二、课程简介 公司法与商法（英国）是ACCA基础课程之一。它包含了英国主要调节和 控制公司管理和公司交易的主要法律。公司法与商法（英国）包含八个部分二十 二章节：英国法律系统的主要要素、债法、雇佣法、公司的建立和公司宪章、公 司资本和融资、公司管理和规章制度、破产法，公司欺诈和犯罪行为。 Corporate and Business Law (English)is one of foundational courses of ACCA program.It covers the main legal laws which regulate and govem corporation management and business transactions in UK.The course consists of eight parts(22 chapters):Essential Elements of the Legal System,the Law of Obligations Employment Law,the Formation and Constitution of Business Organizations,Capital and the Financing of Companies,Management.Administration and the Regulation of Companies,Insolvency Law and Corporate Fraudulent and Criminal Behavior. 三、课程性质与教学目的 The main aims of the course are: To develop knowledge and skills in the understanding of the general legal framework and of specific legal areas relating business,but .To recognize the need to seek further specialist legal advice where necessary The course is not designed to turn the students a legal expert.Instead the students will be a well-informed professional accountant who appreciates the legal issues of doing business but who recognizes the boundaries of their legal knowledge and therefore the point at which professional legal expertise must be sought
《公司法与商法（F4）》课程教学大纲 一、课程基本信息 课程代码：16157103 课程名称：公司法与商法（F4） 英文名称：Corporate and Business Law (English) 课程类别：专业课 学 时：48 学 分：3 适用对象: 会计学（国际会计 ACCA）专业学生 考核方式：考试 先修课程：无 二、课程简介 公司法与商法（英国）是 ACCA 基础课程之一。它包含了英国主要调节和 控制公司管理和公司交易的主要法律。公司法与商法（英国）包含八个部分二十 二章节：英国法律系统的主要要素、债法、雇佣法、公司的建立和公司宪章、公 司资本和融资、公司管理和规章制度、破产法，公司欺诈和犯罪行为。 Corporate and Business Law (English) is one of foundational courses of ACCA program. It covers the main legal laws which regulate and govern corporation management and business transactions in UK. The course consists of eight parts (22 chapters): Essential Elements of the Legal System, the Law of Obligations, Employment Law, the Formation and Constitution of Business Organizations, Capital and the Financing of Companies, Management, Administration and the Regulation of Companies, Insolvency Law and Corporate Fraudulent and Criminal Behavior. 三、课程性质与教学目的 The main aims of the course are: • To develop knowledge and skills in the understanding of the general legal framework and of specific legal areas relating business, but • To recognize the need to seek further specialist legal advice where necessary The course is not designed to turn the students a legal expert. Instead the students will be a well-informed professional accountant who appreciates the legal issues of doing business but who recognizes the boundaries of their legal knowledge and therefore the point at which professional legal expertise must be sought
四、教学内容及要求 第一部分：Essential of the legal system (一)目的与要求 1.the student will understand what is law and how the UK legal system creates and administers 2.They will also know the distinction between criminal law and civil law,between common law and civil law and between public law and private law (二)教学内容： 1.Law and the legal system 2.Type of law 3.The system of courts (三)思考与实践 What is the main features of English law system (四)教学方法与手段 Explain with the help of PPT (五)思政元素 学习《习近平：推进全面依法治国，发挥法治在国家治理体系和 治理能力现代化中的积极作用》，深刻理解：“坚持全面依法治国， 是中国特色社会主义国家制度和国家治理体系的显著优势。” 第二部分：Law of obligations (一)目的与要求 1.the student will have a general picture of the definition of contract law and tort 2.And they will be able to make a distinction of contract law and tort (二)教学内容 1.Formation ofcontract 2.Content of contracts 3.Breach of contract and remedies 4.The law oftorts and professional negligence (三)思考与实践 What is the main differences between contract law and tort? (四)教学方法与手段 Explain with the help of PPT (五)思政元素 学习《习近平：推进全面依法治国，发挥法治在国家治理体系和 治理能力现代化中的积极作用》，深刻理解：“坚持全面依法治国
四、教学内容及要求 第一部分:Essential of the legal system （一）目的与要求 1. the student will understand what is law and how the UK legal system creates and administers. 2. They will also know the distinction between criminal law and civil law, between common law and civil law and between public law and private law. （二）教学内容: 1. Law and the legal system 2. Type of law 3. The system of courts （三）思考与实践 What is the main features of English law system （四）教学方法与手段 Explain with the help of PPT （五）思政元素 学习《习近平：推进全面依法治国，发挥法治在国家治理体系和 治理能力现代化中的积极作用》，深刻理解：“坚持全面依法治国， 是中国特色社会主义国家制度和国家治理体系的显著优势。” 第二部分:Law of obligations （一）目的与要求 1. the student will have a general picture of the definition of contract law and tort. 2. And they will be able to make a distinction of contract law and tort （二）教学内容 1. Formation of contract 2. Content of contracts 3. Breach of contract and remedies 4. The law of torts and professional negligence （三）思考与实践 What is the main differences between contract law and tort? （四）教学方法与手段 Explain with the help of PPT （五）思政元素 学习《习近平：推进全面依法治国，发挥法治在国家治理体系和 治理能力现代化中的积极作用》，深刻理解：“坚持全面依法治国
是中国特色杜会主义国家制度和国家治理体系的显著优势。” 第三部分：Employment Law (一)目的与要求 1.The students will have a good understanding of the contents of such as contract 2.And they will also know that both employers and their employees owe duties to each other and breach of these duties can result in legal action being taken (二)教学内容 1.Contract of employment 2.Dismissal and redundancy (三)思考与实践 Why dose it matter to distinguish an employee from a self-contract? (四)教学方法与手段 Explain with the help of pPT (五)思政元素 学习《习近平在全国教有大会上发表重要讲话》，深刻理解：“崇尚 劳动、尊重劳动，懂得劳动最光荣、劳动最崇高、劳动最伟大、劳 动最美丽的道理。”。 第四部分：The Formation and Constitution of Business Organizations (一)目的与要求 1.The students will have a good understanding of the different forms of company and the procedure of forming a business. 2.And they will also be able to distinguish a natural person from the legal person (二)教学内容 1.Agency Law 2.Partnerships 3.Corporations and legal personality 4.Company formation 5.Constitution of a company (三)思考与实践
是中国特色社会主义国家制度和国家治理体系的显著优势。” 第三部分:Employment Law （一）目的与要求 1. The students will have a good understanding of the contents of such as contract. 2. And they will also know that both employers and their employees owe duties to each other and breach of these duties can result in legal action being taken. （二）教学内容 1. Contract of employment 2. Dismissal and redundancy （三） 思考与实践 Why dose it matter to distinguish an employee from a self-contract? （四）教学方法与手段 Explain with the help of PPT （五）思政元素 学习《习近平在全国教育大会上发表重要讲话》，深刻理解：“崇尚 劳动、尊重劳动，懂得劳动最光荣、劳动最崇高、劳动最伟大、劳 动最美丽的道理。”。 第四部分: The Formation and Constitution of Business Organizations （一）目的与要求 1. The students will have a good understanding of the different forms of company and the procedure of forming a business. 2. And they will also be able to distinguish a natural person from the legal person. （二）教学内容 1. Agency Law 2. Partnerships 3. Corporations and legal personality 4. Company formation 5. Constitution of a company （三） 思考与实践
The significant function ofostensible authority in company transactions (四)教学方法与手段 Explain with the help of PPT. (五)思政内容 学习《习近平：推动企业发挥更大作用实现更大发展》中提出：要 增强爱国情怀，把企业发展同国家繁荣、民族兴盛、人民幸福紧密 结合在一起，主动为国担当、为国分忧，带领企业奋力拼搏、力争 一流，实现质量更好、效益更高、竞争力更强、影响力更大的发展。 第五部分：Capital and the Financing of Companies (一)目的与要求 1.The students will be aware of the way of raising capital 2.To understand the advantages and advantages of share capital and loan capital. (二)教学内容 1.Share capital 2.Loan capital 3.Capital maintenance and resolutions (三)思考与实践 The different ways of raising capital in public or private company (四)教学方法与手段 Explain with the help of PPT. (五)思政元素 学习《习近平：走出中国特色金融发展之路》，深刻理解：“金融 要为实体经济服务，满足经济社会发展和人民群众需要。金融活， 经济活；金融稳，经济稳。经济兴，金融兴；经济强，金融强。 经济是肌体，金融是血脉，两者共生共荣。我们要深化对金融本 质和规律的认识，立足中国实际，走出中国特色金融发展之路。” 第六部分Management,Administration and the Regulation of Companies (一)目的与要求 1.The students will understand role of company directors and other company officer plus their duties 2.In addition.the students also are required to know the legal requirement for call up a meeting and the procedure of passing an ordinary or a special resolution
The significant function of ostensible authority in company transactions. （四）教学方法与手段 Explain with the help of PPT. （五）思政内容 学习《习近平：推动企业发挥更大作用实现更大发展》中提出：要 增强爱国情怀，把企业发展同国家繁荣、民族兴盛、人民幸福紧密 结合在一起，主动为国担当、为国分忧，带领企业奋力拼搏、力争 一流，实现质量更好、效益更高、竞争力更强、影响力更大的发展。 第五部分: Capital and the Financing of Companies （一）目的与要求 1.The students will be aware of the way of raising capital. 2.To understand the advantages and advantages of share capital and loan capital. （二）教学内容: 1. Share capital 2. Loan capital 3. Capital maintenance and resolutions （三）思考与实践 The different ways of raising capital in public or private company. （四）教学方法与手段 Explain with the help of PPT. （五）思政元素 学习《习近平：走出中国特色金融发展之路》，深刻理解：“金融 要为实体经济服务，满足经济社会发展和人民群众需要。金融活， 经济活；金融稳，经济稳。经济兴，金融兴；经济强，金融强。 经济是肌体，金融是血脉，两者共生共荣。我们要深化对金融本 质和规律的认识，立足中国实际，走出中国特色金融发展之路。” 第六部分 Management, Administration and the Regulation of Companies （一）目的与要求 1.The students will understand role of company directors and other company officer plus their duties. 2.In addition, the students also are required to know the legal requirement for call up a meeting and the procedure of passing an ordinary or a special resolution
(二)教学内容 1.Company directors 2.Other company officers 3.Company meeting and resolutions (三)思考与实践 How dose shareholders control directors effectively? (四)教学方法与手段 Explain with the help of PPT. (五)思政元素 学习《把党的领导更好融入公司治理》，深刻理解：“中国特色现代 国有企业制度，“特”就特在把党的领导融入公司治理各环节，把企 业党组织内嵌到公司治理结构之中，明确和落实党组织在公司法人 治理结构中的法定地位。要处理好党组织和其他治理主体的关系， 明确权责边界，做到无缝衔接，形成各司其职、各负其责、协调运 转、有效制衡的公司治理机制。”。 第七部分Insolvency law (一)目的与要求 1.The students will understand the parties involved in the liquidation 2.Bing aware of the procedures designed to wind up or save the insolvent company. (二)教学内容 1 Insolvency and administration (三)思考与实践 The important role of the declaration of solvency played in a company's liquidation procedure (四)教学方法与手段 Explain with the help of PPT. (五)思政元素 学习《习近平：推进全面依法治国，发挥法治在国家治理体系和治 理能力现代化中的积极作用》，深刻理解：“坚持全面依法治国，是 中国特色社会主义国家制度和国家治理体系的显著优势。”。 第八部分Corporate Fraudulent and Criminal Behavior (一)目的与要求
（二）教学内容: 1.Company directors 2. Other company officers 3.Company meeting and resolutions （三）思考与实践 How dose shareholders control directors effectively? （四）教学方法与手段 Explain with the help of PPT. （五）思政元素 学习《把党的领导更好融入公司治理》，深刻理解：“中国特色现代 国有企业制度，“特”就特在把党的领导融入公司治理各环节，把企 业党组织内嵌到公司治理结构之中，明确和落实党组织在公司法人 治理结构中的法定地位。要处理好党组织和其他治理主体的关系， 明确权责边界，做到无缝衔接，形成各司其职、各负其责、协调运 转、有效制衡的公司治理机制。”。 第七部分 Insolvency law （一）目的与要求 1. The students will understand the parties involved in the liquidation. 2. Bing aware of the procedures designed to wind up or save the insolvent company. （二）教学内容 1. Insolvency and administration （三） 思考与实践 The important role of the declaration of solvency played in a company’s liquidation procedure. （四）教学方法与手段 Explain with the help of PPT. （五）思政元素 学习《习近平：推进全面依法治国，发挥法治在国家治理体系和治 理能力现代化中的积极作用》，深刻理解：“坚持全面依法治国，是 中国特色社会主义国家制度和国家治理体系的显著优势。”。 第八部分 Corporate Fraudulent and Criminal Behavior （一）目的与要求
1.The students will understand the various criminal activities involved in business transactions by directors and others. 2.Understanding insider dealing,money laundering,and market abuse. (二)教学内容 1.Fraudulent and criminal behavior (三)思考与实践 Distinction between fraudulent trading and wrongful trading. (四)教学方法与手段 Explain with the help of PPT. (五)思政内容 学习《言必信、行必果—习近平谈诚信》，强调像“言必信、行必 果”这样的思想和理念，不论过去还是现在，都有其鲜明的民族特色， 都有其永不褪色的时代价值。 五、各教学环节学时分配 教学环节 教学时数 习题课 讨论 其他教 小 实验 学环节 计 课程内容 第一章Law and lega system 第二章Sources of law 1 第三章 Formation of contractl 第四章 Formation of 2 contractll 第五章Content of contract 2 2 第六章Breach of contracts 2 第七章The law of torts and professional negligence 第八章Contract of 2 employment
1. The students will understand the various criminal activities involved in business transactions by directors and others. 2. Understanding insider dealing, money laundering, and market abuse. （二）教学内容 1. Fraudulent and criminal behavior （三） 思考与实践 Distinction between fraudulent trading and wrongful trading. （四）教学方法与手段 Explain with the help of PPT. （五）思政内容 学习《言必信、行必果——习近平谈诚信》，强调像“言必信、行必 果”这样的思想和理念,不论过去还是现在,都有其鲜明的民族特色, 都有其永不褪色的时代价值。 五、各教学环节学时分配 教学环节 教学时数 课程内容 讲 课 习 题 课 讨 论 课 实验 其他教 学环节 小 计 第一章 Law and legal system 1 1 第二章 Sources of law 1 1 第三章 Formation of contract I 2 2 第四章 Formation of contract II 2 2 第五章 Content of contract 2 2 第六章 Breach of contracts 2 2 第七章 The law of torts and professional negligence 2 2 第八章 Contract of employment 2 2
第九章Dismissal and 2 redundancy 第十章Agency law 第十一章Partnerships 第十二章Corporations and legal personality 第十三章 Company 2 formation 第十四章Constitution of a company 第十五章Share capital 1 第十六章Loan capital 3 第十七章Capital maintenance and dividend law 第十八章Company 3 directors 第十九章Other company 3 officers 第二十章 Company meetings and resolutions 第二十一章Insolvency and 3 administration 第二十二章Fraudulent and criminal behavior 总计 48 48 六、推荐教材和教学参考资源 1.Corporate and Business Law (English).BPP Learning Media,2020 2.http://www.accaglobal.com 3.《习近平：推进全面依法治国，发挥法治在国家治理体系和治理能力现代化 中 的 积 极 作 http://www.gov.cn/xinwen/2020-11/15/content_5561685.htm 4.《习近平：推动企业发挥更大作用实现更大发展》， http:/ww.12371.cn/2020/07/22/ARTI1595372649456807.shtml?from=gr oupmessage
第九章 Dismissal and redundancy 2 2 第十章 Agency law 1 1 第十一章 Partnerships 2 2 第十二章 Corporations and legal personality 1 1 第十三章 Company formation 2 1 第十四章 Constitution of a company 2 1 第十五章 Share capital 2 1 第十六章 Loan capital 3 3 第十七章 Capital maintenance and dividend law 3 3 第十八章 Company directors 3 3 第十九章 Other company officers 3 3 第二十章 Company meetings and resolutions 3 3 第二十一章 Insolvency and administration 3 3 第二十二章 Fraudulent and criminal behavior 3 3 总计 48 48 六、推荐教材和教学参考资源 1. Corporate and Business Law (English).BPP Learning Media,2020 2. http://www.accaglobal.com 3. 《习近平：推进全面依法治国，发挥法治在国家治理体系和治理能力现代化 中 的 积 极 作 用 》 ， http://www.gov.cn/xinwen/2020-11/15/content_5561685.htm 4. 《 习 近 平 ： 推 动 企 业 发 挥 更 大 作 用 实 现 更 大 发 展 》， http://www.12371.cn/2020/07/22/ARTI1595372649456807.shtml?from=gr oupmessage
5.《言必信、行必果一一习近平谈诚信》， http://politics.people.com.cn/nl/2018/0718/c1001-30155530.html 6.《习近平在全国教育大会上发表重要讲话》， http://cpc.people.com.cn/n1/2018/0910/c105996-30283643.html 7.《习近平：走出中国特色金融发展之路》， https://www.chinanews.com.cn/gn/2019/02-25/8763509.shtml 8.《把党的领导更好融入公司治理》， http://theory.people.com.cn/big5/n1/2020/0115/c40531-31548761.htm 七、其他说明 大纲修订人：朱丽 修订日期：2021年12月 大纲审定人： 审定日期：
5. 《 言 必 信 、 行 必 果 — — 习 近 平 谈 诚 信 》 ， http://politics.people.com.cn/n1/2018/0718/c1001-30155530.html 6. 《 习 近 平 在 全 国 教 育 大 会 上 发 表 重 要 讲 话 》 ， http://cpc.people.com.cn/n1/2018/0910/c105996-30283643.html 7. 《 习 近 平 ： 走 出 中 国 特 色 金 融 发 展 之 路 》 ， https://www.chinanews.com.cn/gn/2019/02-25/8763509.shtml 8. 《 把 党 的 领 导 更 好 融 入 公 司 治 理 》 ， http://theory.people.com.cn/big5/n1/2020/0115/c40531-31548761.htm l 七、其他说明 大纲修订人：朱丽 修订日期：2021 年 12 月 大纲审定人： 审定日期：