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1、财政与金融课程标准一、概述（一）课程性质财政与金融是会计电算化专业的一门职业基础课。该课程较系统地阐述了财政、金融的基本理论、基本制度规定和基本业务知识，其任务是使学生具备会计核算和会计事务管理所需的财政、金融方面的基本知识和实际运用能力，为学生学习专业知识和职业技能，提高综合素质打下一定的理论基础。要求学生掌握财政与金融的基本知识、基本理论，了解社会实践中的财政、金融现状、功能和表现，关注社会宏观经济政策与会计工作的关系，夯实专业基础，训练职业综合能力。The Course Standard of Public Finance and Finance 1. An overview, 1.1
2、Nature of the course Public Finance and Finance is a professional and basic course of computerized accounting. The course systematically expounds the basic theory of public finance and finance, its basic system and basic business knowledge, whose task is to make students master the basic knowledge a
3、nd practical skills of public finance and finance in accounting and accounting affairs management, and lay a certain theoretical basis to improve their overall quality. It demands students to master basic knowledge, basic theory of public finance and finance, understand social practice in the financ
4、e, financial status, function and performance, pay attention to the relationship between the accounting work and social macroeconomic policy, lay a solid professional foundation, and train their vocational comprehensive ability. 二、课程目标根据专业培养要求，按照知识、素质、态度、职业准备的培养定位，本课程教学目标为：（一） 、知识教学目标1、理解社会主义市场经济条件下
5、财政的职能；认知财政收入的主要来源和财政支出的主要用途；2、认知税收的定义、基本特征、税收要素与分类、中国现行税制；3、理解金融的基本概念、货币流通的基本内容、信用形式、现行金融体系及构成、认知商业银行的基本业务；4、认知财政政策和货币政策对微观经济的影响。（二） 、能力培养目标1、能运用财政的基本理论初步分析财政政策、方针、法规的变化对微观经济的影响；2、能正确把握商业银行与企业、单位的关系；3、初步具备运用所学金融基础知识，进行存贷款业务、保险业务、证券等业务操作的能力；4、能运用金融的基本理论初步分析货币政策、金融法规的变化对微观经济的影响；5、具有分析财政金融体制改革和经济形势变化对企
6、业、单位财务状况影响的能2. Course goal In accordance with the requirements of the major，the goal for this course is: （一） 、知识教学目标1、理解社会主义市场经济条件下财政的职能；认知财政收入的主要来源和财政支出的主要用途；2、认知税收的定义、基本特征、税收要素与分类、中国现行税制；3、理解金融的基本概念、货币流通的基本内容、信用形式、现行金融体系及构成、认知商业银行的基本业务；2.1 Knowledge teaching goal 1, understand the financial functi
7、ons under the socialist market economy; cognitive of the principal source of fiscal revenue and the main purpose of spending; 2. learn the definition of taxation, its basic characteristics and tax elements and classification, Chinas current tax system; 3. understand the basic concepts of financial a
8、nd currency, credit form, the basic content of the current financial system and structure, cognitive basic business of commercial Banks; 4, cognitive fiscal policy and monetary policy effects on microeconomic. (2), ability training objectives 1, can use fiscal preliminary analysis of the basic theor
9、y of fiscal policy, the change of policy and regulations on microeconomic influence; 2, can correctly deal with the relationship between commercial Banks and enterprises and units. 3, has initially apply what they have learned basic knowledge of financial, deposit and loan business, insurance, secur
10、ities and other business operation ability; 4, be able to use the basic theory of financial preliminary analysis about the change of the monetary policy, financial regulations, microeconomic influence; 5, with analysis of financial system reform and economic situation of the financial situation of e
11、nterprises and units.2, cognitive tax the definition, basic characteristics and classification, Chinas current tax system, tax elements; 3, understand the basic concepts of financial and currency, credit form, the basic content of the current financial system and structure, cognitive basic business
12、of commercial Banks; 4, cognitive fiscal policy and monetary policy effects on microeconomic. (2), ability training objectives 1, can use fiscal preliminary analysis of the basic theory of fiscal policy, the change of policy and regulations on microeconomic influence; 2, can correctly deal with the
13、relationship between commercial Banks and enterprises and units. 3, has initially apply what they have learned basic knowledge of financial, deposit and loan business, insurance, securities and other business operation ability; 4, be able to use the basic theory of financial preliminary analysis abo
14、ut the change of the monetary policy, financial regulations, microeconomic influence; 5, with analysis of financial system reform and economic situation of the financial situation of enterprises and units. （三）专业思想教育目标1、具有实事求是的学风和创新意识、创新精神；2、关心国家大事、初步具有观察社会经济生活变化、分析财政金融体制改革对现实影响的能力。三、内容标准(课程内容与要求)(3)
15、 the specialized ideological education 1, with practical and realistic style of study and innovation consciousness, innovation spirit; 2, concerned about the affairs of state, preliminary has observed the social economic life changes, the analysis of the influence of financial system reform of reali
16、ty. Three, the content standards of course content and requirements 关闭全屏阅读 序号 工作任务 课程内容与教学要求 活动安排1 财政基础（8 学时）认知财政的含义和一般特征；了解财政与政府、财政与经济的关系；理解财政的职能，能运用财政的基本知识观察经济现象。1、从社会生活中的财政活动入手，来教学生认知什么是财政，并从中归纳出财政的一般特征。2、从社会生活中的财政现状，来了解财政与政府、财政与经济的关系，进一步归纳出财政的职能。3、提供财政资料和案例，引导学生阅读，培养学生阅读财经新闻和资料的兴趣和能力，理解资料中的相关知识点。4、扩展知识：效率与公平、资源配置。2 财政收入（4 学时）认知我国财政的形式和分类，了解我国财政收入合理规模的确定标准；理解我国财政收入的基本特征，能运用财政收入的基本知识观察财政实践现象。1、从社会生活中的财政收入活动入手，通过各种收入来源，让学生认知我国财政收入的形式，其中主要形式是什么？我国如何确定财政收入的合理规模？2、讲授财政收入
