广东财经大学：会计学院《公司治理与风险管理》课程教学大纲（SBL1）.doc_大学文库

在工作中需要考虑的公司高层治理、风险和道德问题。 Since the 1980 s,corporate governance is the wide attention of the society,and with the increasingly fierce market competition,companies also face more and more big risk,combined with the various stakeholders of the company,how to keep steady growth and meet the needs of various stakeholders as much as possible in an increasingly complex and changeable political and economic environment become a problem that company must to think about in the process of strategy formulation and strategy implementation.Therefore,corporate govemance,risk management and ethics have become important factors for corporate leaders to consider corporate strategy formulation and strategy implementation.Company senior accounting management is one of the company leader,is one of the most important people in strategy formulation and strategy implementation,and because the accounting profession has the characteristics of extemality and accounting personnel will often faced with the problem of moral choice in the work.therefore.master the knowledge of corporate goverance,risk management and moral is very important for accounting personnel. This course is a part of the SBL course,mainly introduces the following knowledge that senior managers need to consider in the work such as the origin and development of corporate govemance,the core content in corporate govemance,the board of directors governance,basic idea of the development of the corporate govemance,the UK corporate govemance principles,the rule of U.S.companies,the OECD intemational corporate goverance standards,risk management,interal control,corporate ethics,corporate social responsibility,professional ethics and accounting for public interests,and so on. 三、课程性质与教学目的本课程旨在向学生全面、系统介绍公司治理、风险管理、道德等三个方面的基本理论和基本方法的基础上，重点讲述公司治理的起源和发展、英国公司治理准则、美国公司治理准则、董事会结构、董事的职责和义务、C0S0的企业风险管理框架、道德决策模型等内容。使学生能全面了解公司治理、风险管理和道德

在工作中需要考虑的公司高层治理、风险和道德问题。 Since the 1980 s, corporate governance is the wide attention of the society, and with the increasingly fierce market competition, companies also face more and more big risk, combined with the various stakeholders of the company, how to keep steady growth and meet the needs of various stakeholders as much as possible in an increasingly complex and changeable political and economic environment become a problem that company must to think about in the process of strategy formulation and strategy implementation. Therefore, corporate governance, risk management and ethics have become important factors for corporate leaders to consider corporate strategy formulation and strategy implementation. Company senior accounting management is one of the company leader, is one of the most important people in strategy formulation and strategy implementation, and because the accounting profession has the characteristics of externality and accounting personnel will often faced with the problem of moral choice in the work, therefore, master the knowledge of corporate governance, risk management and moral is very important for accounting personnel. This course is a part of the SBL course, mainly introduces the following knowledge that senior managers need to consider in the work such as the origin and development of corporate governance, the core content in corporate governance, the board of directors governance, basic idea of the development of the corporate governance, the UK corporate governance principles, the rule of U.S. companies, the OECD international corporate governance standards, risk management, internal control, corporate ethics, corporate social responsibility, professional ethics and accounting for public interests, and so on. 三、课程性质与教学目的本课程旨在向学生全面、系统介绍公司治理、风险管理、道德等三个方面的基本理论和基本方法的基础上，重点讲述公司治理的起源和发展、英国公司治理准则、美国公司治理准则、董事会结构、董事的职责和义务、COSO 的企业风险管理框架、道德决策模型等内容。使学生能全面了解公司治理、风险管理和道德

的基本理论，并能将所学知识运用于企业管理实践中，以及为后续课程的学习打下坚实的基础。《公司治理与风险管理》课程在日常教学中，强化案例教学，每个主题均将引入案例进行教学，以此提升学生对理论知识的认知。这些案例还将注重引导学生将个人发展与国家发展、社会发展和民族复兴结合起来，将爱国主义教育、职业道德提升作为本课程思政的重点，帮助学生在学习公司治理、风险管理和道德方面专业知识的同时，塑造好品行素养，努力培养学生成为德智体美劳全面发展的社会主义建设者和接班人。 This course is designed to introduce the basic theory and basic methods such as moral,corporate govemance and risk management to students.This course focuses on the following contents:the origin and development of corporate govemance,the UK corporate govemance standards,the standards of corporate govemance,the board of directors structure,director of the responsibilities and obligations,the COSO enterprise risk management framework,moral decision-making model,etc.To enable students to have a comprehensive understanding of the basic theories of corporate governance,risk management and ethics,and to apply what they have learned to the practice of business management,as well as to lay a solid foundation for subsequent courses In the daily teaching of Corporate Governance and Risk Management,case teaching is strengthened,and cases are introduced into each subject to improve students cognition of theoretical knowledge.These cases will also pay attention to guide the student to the personal development and national development,social development and national rejuvenation,elevate patriotism education,professional ethics as a focal point of this course education to help students in the study of corporate govemance and risk management professional knowledge at the same time, shape the good conduct literacy,cultivate students to become art of morality, intelligence and physique full scale development of the socialist builders and successors 四、教学内容及要求第一章Leadership and Culture

的基本理论，并能将所学知识运用于企业管理实践中，以及为后续课程的学习打下坚实的基础。《公司治理与风险管理》课程在日常教学中，强化案例教学，每个主题均将引入案例进行教学，以此提升学生对理论知识的认知。这些案例还将注重引导学生将个人发展与国家发展、社会发展和民族复兴结合起来，将爱国主义教育、职业道德提升作为本课程思政的重点，帮助学生在学习公司治理、风险管理和道德方面专业知识的同时，塑造好品行素养，努力培养学生成为德智体美劳全面发展的社会主义建设者和接班人。 This course is designed to introduce the basic theory and basic methods such as moral,corporate governance and risk management to students.This course focuses on the following contents: the origin and development of corporate governance, the UK corporate governance standards, the standards of corporate governance, the board of directors structure, director of the responsibilities and obligations, the COSO enterprise risk management framework, moral decision-making model, etc. To enable students to have a comprehensive understanding of the basic theories of corporate governance, risk management and ethics, and to apply what they have learned to the practice of business management, as well as to lay a solid foundation for subsequent courses. In the daily teaching of Corporate Governance and Risk Management, case teaching is strengthened, and cases are introduced into each subject to improve students' cognition of theoretical knowledge. These cases will also pay attention to guide the student to the personal development and national development, social development and national rejuvenation, elevate patriotism education, professional ethics as a focal point of this course education to help students in the study of corporate governance and risk management professional knowledge at the same time, shape the good conduct literacy, cultivate students to become art of morality, intelligence and physique full scale development of the socialist builders and successors. 四、教学内容及要求第一章 Leadership and Culture