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。

本书具有以下显著特点：(1) 内容新颖。本书根据财政部2017版《财经法规与会计职业道德考试大纲》精心编写各章内容，特别体现了营业税改增值税(以下简称“营改增”)*立法信息以及《中华人民共和国预算法》的*变化，使教学内容更贴近会计工作实际需要。(2) 实用性强。以实际财务工作对会计人员财经法规知识与会计职业道德的要求为依据，充分关注历年考试内容及*考纲变化，精选知识内容，大量使用实际典型案例，兼顾考取从业资格证的同时，突出学生应用能力的培养。(3) 突出“教、学、做”一体化。本书在每章内容之前都有基本要求和内容摘要，以理解与应用能力培养为主线，专门安排案例分析章节，每章后均附有大量的练习题和案例分析题，强化学生对财经法规的理解与应用。每一项内容都经过精心编排，可操作性强，力求学以致用。(4) 紧扣大纲，指导性强。本书编者具有多年从事会计从业资格考试辅导和命题工作的经验，教材根据*大纲编写，结构内容与大纲基本一致，并且考虑了会计行业入门者上岗时所必备的技能，力争将本书打造成为优秀的教材。(5) 体现会计专业特色，语言简练，深入浅出。本书充分考虑了高职高专学生及会计初学者的实际情况，所以尽可能用通俗、简明的语言将会计专业的特点描述出来，讲解深刻，覆盖面广。 

  为培养实用性、高素质、技能型会计专业人才，本书以我国现行最新的财经法律法规为主要内容，兼顾实际财务工作对会计人员财经法规素质与会计职业道德素养的要求编写，实现了理论与实践、法律与案例的有机结合，融职业资格标准、分析理解与应用能力于一体。本书具有以下显著特点：(1) 内容新颖。本书根据财政部2017版《财经法规与会计职业道德考试大纲》精心编写各章内容，特别体现了营业税改增值税(以下简称“营改增”)最新立法信息以及《中华人民共和国预算法》的最新变化，使教学内容更贴近会计工作实际需要。(2) 实用性强。以实际财务工作对会计人员财经法规知识与会计职业道德的要求为依据，充分关注历年考试内容及最新考纲变化，精选知识内容，大量使用实际典型案例，兼顾考取从业资格证的同时，突出学生应用能力的培养。(3) 突出“教、学、做”一体化。本书在每章内容之前都有基本要求和内容摘要，以理解与应用能力培养为主线，专门安排案例分析章节，每章后均附有大量的练习题和案例分析题，强化学生对财经法规的理解与应用。每一项内容都经过精心编排，可操作性强，力求学以致用。(4) 紧扣大纲，指导性强。本书编者具有多年从事会计从业资格考试辅导和命题工作的经验，教材根据最新大纲编写，结构内容与大纲基本一致，并且考虑了会计行业入门者上岗时所必备的技能，力争将本书打造成为优秀的教材。(5) 体现会计专业特色，语言简练，深入浅出。本书充分考虑了高职高专学生及会计初学者的实际情况，所以尽可能用通俗、简明的语言将会计专业的特点描述出来，讲解深刻，覆盖面广。本书由梁刚担任主编，李歆担任副主编，负责全书的整体结构设计、总纂及定稿工作；欧理平、王海兵承担本书的编写和修改工作。具体编写分工为：李歆编写第一章；梁刚编写第二、第四章及综合模拟试题；欧理平编写第三章；王海兵编写第五章。本书在编写过程中得到重庆理工大学副校长何建国教授的大力支持，在此，表示衷心的感谢！由于编者水平有限，编写时间仓促，书中疏漏之处在所难免，恳请广大读者和专家批评指正。本书主要为高职院校学生编写，也可作为成人教育、电大、函授、企业内部培训教材以及会计从业资格考试的辅导教材使用。课件和习题答案的下载网址是http://www.tupwk.com.cn，服务邮箱是cuiwei80@163.com。前 言编者2016年9月财经法规与会计职业道德 三校　前言1-.indd 1 2016-11-1 14:04:38

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 录财经法规与会计职业道德 三校　目录1-.indd III 2016-11-1 14:05:54IV 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财经法规与会计职业道德 三校　目录1-.indd IV 2016-11-1 14:05:59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财经法规与会计职业道德 三校　目录1-.indd V 2016-11-1 14:06:00