《会计师与企业F1》课程教学大纲 一、课程基本信息 课程代码：16073603 课程名称：会计师与企业F1 英文名称：Businessand Technology 课程类别：专业课 学时：48学时 学 分：3学分 适用对象：会计学（国际会计ACCA)班 考核方式：考试 先修课程：《管理学》、《高等代数》、《形势与政策》等。 二、课程简介 Thiscourse FI Business and Technology,introduces students who may not have a business background,to the business,which as an entity is made up of people and systems which interact with the environment and with each other.The syllabus begins with examining the purpose and types of business which exist,the key stakeholders and the rights and responsibilities that businesses have in connection with them,exploring the external influences that affect the business in its environment,including economic,legal, social and technological factors.The syllabus then examines the structure and functions of business,focusing on corporate governance and the specific accounting related roles in this process,particularly in financial reporting.assurance.control and compliance.The syllabus then introduces key leadership,management and people issues such as effective individual and team behavior,motivation and personal effectiveness.The final section of the syllabus examines how behavior at all levels within business should be underpinned by accepted professional ethics and professional values. 三、课程性质与教学目的 To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient,effective and ethical management and development of an organisation and its people and systems 四、教学内容及要求 Part A-The business organization,it's stakeholders and the external environment 11 《会计师与企业 F1》课程教学大纲 一、课程基本信息 课程代码：16073603 课程名称：会计师与企业 F1 英文名称：Businessand Technology 课程类别：专业课 学时：48 学时 学 分：3 学分 适用对象：会计学（国际会计 ACCA）班 考核方式：考试 先修课程：《管理学》、《高等代数》、《形势与政策》等。 二、课程简介 Thiscourse F1 Business and Technology, introduces students who may not have a business background, to the business, which as an entity is made up of people and systems which interact with the environment and with each other. The syllabus begins with examining the purpose and types of business which exist, the key stakeholders and the rights and responsibilities that businesses have in connection with them, exploring the external influences that affect the business in its environment, including economic, legal, social and technological factors. The syllabus then examines the structure and functions of business, focusing on corporate governance and the specific accounting related roles in this process, particularly in financial reporting, assurance, control and compliance. The syllabus then introduces key leadership, management and people issues such as effective individual and team behavior, motivation and personal effectiveness. The final section of the syllabus examines how behavior at all levels within business should be underpinned by accepted professional ethics and professional values. 三、课程性质与教学目的 To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems. 四、教学内容及要求 Part A---The business organization, it’s stakeholders and the external environment