本書以財政部統一制定并公布的2017版《財經法規與會計職業道德考試大綱》為基準，涵蓋了會計法律制度、結算法律制度、稅收法律制度、財政法律制度、會計職業道德五部分內容，精選實際典型案例，突出學生應用能力的培養。 本書體現會計專業特色，每章后附有大量練習題，適合高職高專院校財經類專業教學使用，也可供會計從業人員以及其他參加會計從業資格考試的人員使用。
本書具有以下顯著特點：(1) 內容新穎。本書根據財政部2017版《財經法規與會計職業道德考試大綱》精心編寫各章內容，特別體現了營業稅改增值稅(以下簡稱“營改增”)*立法信息以及《中華人民共和國預算法》的*變化，使教學內容更貼近會計工作實際需要。(2) 實用性強。以實際財務工作對會計人員財經法規知識與會計職業道德的要求為依據，充分關注歷年考試內容及*考綱變化，精選知識內容，大量使用實際典型案例，兼顧考取從業資格證的同時，突出學生應用能力的培養。(3) 突出“教、學、做”一體化。本書在每章內容之前都有基本要求和內容摘要，以理解與應用能力培養為主線，專門安排案例分析章節，每章后均附有大量的練習題和案例分析題，強化學生對財經法規的理解與應用。每一項內容都經過精心編排，可操作性強，力求學以致用。(4) 緊扣大綱，指導性強。本書編者具有多年從事會計從業資格考試輔導和命題工作的經驗，教材根據*大綱編寫，結構內容與大綱基本一致，并且考慮了會計行業入門者上崗時所必備的技能，力爭將本書打造成為優秀的教材。(5) 體現會計專業特色，語言簡練，深入淺出。本書充分考慮了高職高專學生及會計初學者的實際情況，所以盡可能用通俗、簡明的語言將會計專業的特點描述出來，講解深刻，覆蓋面廣。
為培養實用性、高素質、技能型會計專業人才，本書以我國現行最新的財經法律法規為主要內容，兼顧實際財務工作對會計人員財經法規素質與會計職業道德素養的要求編寫，實現了理論與實踐、法律與案例的有機結合，融職業資格標準、分析理解與應用能力于一體。本書具有以下顯著特點：(1) 內容新穎。本書根據財政部2017版《財經法規與會計職業道德考試大綱》精心編寫各章內容，特別體現了營業稅改增值稅(以下簡稱“營改增”)最新立法信息以及《中華人民共和國預算法》的最新變化，使教學內容更貼近會計工作實際需要。(2) 實用性強。以實際財務工作對會計人員財經法規知識與會計職業道德的要求為依據，充分關注歷年考試內容及最新考綱變化，精選知識內容，大量使用實際典型案例，兼顧考取從業資格證的同時，突出學生應用能力的培養。(3) 突出“教、學、做”一體化。本書在每章內容之前都有基本要求和內容摘要，以理解與應用能力培養為主線，專門安排案例分析章節，每章后均附有大量的練習題和案例分析題，強化學生對財經法規的理解與應用。每一項內容都經過精心編排，可操作性強，力求學以致用。(4) 緊扣大綱，指導性強。本書編者具有多年從事會計從業資格考試輔導和命題工作的經驗，教材根據最新大綱編寫，結構內容與大綱基本一致，并且考慮了會計行業入門者上崗時所必備的技能，力爭將本書打造成為優秀的教材。(5) 體現會計專業特色，語言簡練，深入淺出。本書充分考慮了高職高專學生及會計初學者的實際情況，所以盡可能用通俗、簡明的語言將會計專業的特點描述出來，講解深刻，覆蓋面廣。本書由梁剛擔任主編，李歆擔任副主編，負責全書的整體結構設計、總纂及定稿工作；歐理平、王海兵承擔本書的編寫和修改工作。具體編寫分工為：李歆編寫第一章；梁剛編寫第二、第四章及綜合模擬試題；歐理平編寫第三章；王海兵編寫第五章。本書在編寫過程中得到重慶理工大學副校長何建國教授的大力支持，在此，表示衷心的感謝！由于編者水平有限，編寫時間倉促，書中疏漏之處在所難免，懇請廣大讀者和專家批評指正。本書主要為高職院校學生編寫，也可作為成人教育、電大、函授、企業內部培訓教材以及會計從業資格考試的輔導教材使用。課件和習題答案的下載網址是http://www.tupwk.com.cn，服務郵箱是cuiwei80@163.com。前 言編者2016年9月財經法規與會計職業道德 三�！∏把�1-.indd 1 2016-11-1 14:04:38
第一章 會計法律制度 ····································1第一節 會計法律制度的概念與構成 ··· 1一、會計法律制度的概念 ········· 1二、我國會計法律制度的構成 ··· 1第二節 會計工作管理體制 ················ 2一、會計工作的行政管理 ········· 2二、會計工作的自律管理 ········· 4三、單位內部的會計工作管理 ··· 5第三節 會計核算 ································ 6一、總體要求 ····························· 6二、會計憑證 ····························· 7三、會計賬簿 ···························10四、財務會計報告 ···················12五、會計檔案 ···························13第四節 會計監督 ······························ 15一、單位內部會計監督 ···········15二、會計工作的政府監督 ·······17三、會計工作的社會監督 ·······19第五節 會計機構與會計人員 ·········· 20一、會計機構的設置 ···············20二、會計工作崗位設置 ···········21三、會計工作交接 ···················22四、會計從業資格 ···················23五、會計專業技術資格與職務 ···································25第六節 法律責任 ······························ 25一、法律責任概述 ···················25二、不依法設置會計賬簿等會計違法行為的法律責任 ···26三、其他會計違法行為的法律責任 ···································27第七節 會計法律制度案例分析 ······ 28第八節 新會計準則體系概述 ·········· 29一、我國會計改革的發展歷程 ···································29二、會計準則框架體系 ···········29三、企業會計準則體系全面實施后的會計制度與會計準則框架 ···································31本章練習題 ·········································· 31第二章 結算法律制度 ·································38第一節 現金結算 ······························ 38一、現金結算的概念與特點 ···38二、現金結算的渠道 ···············38三、現金結算的范圍 ···············39四、現金使用的限額 ···············39五、現金收支的基本要求 ·······39第二節 支付結算概述 ······················ 40一、支付結算的概念和特征 ···40二、支付結算的主要法律依據 ···································41三、支付結算的基本原則 ·······42四、支付結算的主要支付工具 ···································42五、辦理支付結算的要求 ·······42第三節 銀行結算賬戶 ······················ 43一、銀行結算賬戶的概念與分類 ···································43二、銀行結算賬戶管理的基本原則 ···································44三、銀行結算賬戶的開立、變更與撤銷 ···························44目 錄財經法規與會計職業道德 三�！∧夸�1-.indd III 2016-11-1 14:05:54IV 財經法規與會計職業道德四、違反銀行賬戶管理制度的法律責任 ···························46第四節 票據結算方式 ······················ 46一、票據結算概述 ···················46二、支票 ···································49三、商業匯票 ···························51四、銀行匯票 ···························56五、銀行本票 ···························57第五節 銀行卡 ·································· 57一、銀行卡的概念與分類 ·······57二、銀行卡賬戶與交易 ···········57第六節 其他結算方式 ······················ 59一、匯兌 ···································59二、委托收款 ···························60三、托收承付 ···························61四、國內信用證 ·······················62第七節 網上支付 ······························ 63一、網上銀行 ···························63二、第三方支付 ·······················64第八節 支付結算法律制度案例分析 ······································ 66本章練習題 ·········································· 67第三章 稅收法律制度 ··································79第一節 稅收概述 ······························ 79一、稅收的概念與分類 ···········79二、稅法及其構成要素 ···········81第二節 主要稅種 ······························ 84一、增值稅 ·······························84二、消費稅 ·······························97三、企業所得稅 ·····················105四、個人所得稅 ····················· 111第三節 稅收征收管理 ···················· 117一、稅務登記 ·························117二、發票開具與管理 ·············118三、納稅申報 ·························119四、稅款征收 ·························120五、稅務代理 ·························123六、稅務檢查 ·························124七、稅收法律責任 ·················125八、稅務行政復議 ·················128第四節 稅收法律制度案例分析 ···· 130本章練習題 ········································ 132第四章 財政法律制度 ································138第一節 預算法律制度 ···················· 138一、預算法律制度的構成 ·····138二、國家預算概述 ·················139三、預算管理的職權 ·············141四、預算收入與預算支出 ·····143五、預算組織程序 ·················143六、決算 ·································144七、預決算的監督 ·················145第二節 政府采購法律制度 ············ 145一、政府采購法律制度的構成 ·································145二、政府采購的概念與原則 ···145三、政府采購的功能與執行模式 ·································146四、政府采購當事人 ·············147五、政府采購方式 ·················149六、政府采購的監督檢查 ·····150第三節 國庫集中收付制度 ············ 150一、國庫集中收付制度的概念 ·································150二、國庫單一賬戶體系 ·········150三、財政收入收繳方式和程序 ·································151四、財政支出支付方式和程序 ·································152第四節 財政法規制度案例分析 ···· 153本章練習題 ········································ 155第五章 會計職業道德 ································168第一節 會計職業道德概述 ············ 168一、職業道德的特征與作用 ···168二、會計職業道德的概念與特征 ·································169財經法規與會計職業道德 三�！∧夸�1-.indd IV 2016-11-1 14:05:59目 錄V三、會計職業道德的功能與作用 ·································170四、會計職業道德與會計法律制度的關系 ·····················172第二節 會計職業道德規范的主要內容 ···································· 174一、愛崗敬業 ·························175二、誠實守信 ·························177三、廉潔自律 ·························178四、客觀公正 ·························179五、堅持準則 ·························180六、提高技能 ·························182七、參與管理 ·························183八、強化服務 ·························184第三節 會計職業道德教育 ············ 185一、會計職業道德教育的含義 ·································185二、會計職業道德教育的形式 ·································185三、會計職業道德教育的內容 ·································186四、會計職業道德教育的途徑 ·································187第四節 會計職業道德建設組織與實施 ···································· 189一、財政部門的組織推動 ·····189二、會計行業的自律 ·············193三、企事業單位的內部監督 ·································193四、社會各界的監督與配合 ·································193第五節 會計職業道德的檢查與獎懲 ···································· 194一、會計職業道德檢查與獎懲的意義 ·····························194二、會計職業道德檢查與獎懲機制 ·································195第六節 會計職業道德案例分析 ···· 196本章練習題 ········································ 202綜合沖刺模擬試題(一) ·································210綜合沖刺模擬試題(二) ·································217參考文獻 ·····················································224財經法規與會計職業道德 三�！∧夸�1-.indd V 2016-11-1 14:06:00
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