财经法规与会计职业道德/新编高职高专经济管理类规划教材

图书标准信息

• 作者 梁刚、李歆 著
• 出版社 清华大学出版社
• 出版时间 2016-11
• 版次 1
• ISBN 9787302438892
• 定价 28.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 232页
• 字数 389千字
• 丛书 新编高职高专经济管理类规划教材

【内容简介】

　　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。

【作者简介】

【目录】

第一章 会计法律制度 ····································1
第一节 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
第一节 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
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IV 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
第一节 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
第一节 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
第一节 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
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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
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