SJQU-QR-JW-033 (AO) 【iBA-商业道德】 iBA- Business ethies】 一、基本信息 Basic information 课程代码 Course code:【2060809】 课程学分 Course credits:【3】 面向专业 Major:【英语 Englishe&国贸 International Economics and Trade】 课程性质 Characteristic of the course:系级必修课 Department-level required courses 开课院系 Department:商学院 Business college 使用教材 Teaching and Reference materials 教材 Textbook Business Ethics-Concepts and Cases, Manuel G. Velasquez, Renmin University of China Press,8 h edition.】 【商业伦理一曼纽尔.贝拉斯克斯,中国人民大学出版社,第8版】 参考书目 Bibliography: ( Business Ethics- Business and Professional Ethics. Leonard Brooks, Paul Dunn, Renmin University of China Press, &th edition)I 【商业道德一伦纳德·布鲁克斯,保罗·邓恩,中国人民大学出版社,第8版】 Accounting Business Ethics-Ken McPhail and Diane Walter Routledge Press routledge, Original First Edition I 【会计与商业道德一肯恩麦克菲尔,戴安沃尔特,劳特利奇出版社,第1版】 I Business Ethics-Wei Li, Jianjun Liu, Qinghua University Press, Ist edition] 【现代商业伦理-李玮,刘建军,清华大学出版社,第1版】 课程网站网址 Online learning website url:【无】 先修课程 Preface Course:【无】 二、课程简介 Course Description(必填项) The aim of this unit is to ensure leaners understand the significant importance of business and professional ethics and learn to apply the principle and framework to make ethical decisions 本课程旨在确保学生了解商业和职业道德、学习如何应用到的原则和框架做出道德的决定 Learning outcome Assessment Criteria 学习目标 评判标准 The learner will The learner can 学生将 学生能
【iBA-商业道德】 【iBA-Business Ethics】 一、基本信息 Basic Information 课程代码 Course Code：【2060809】 课程学分 Course Credits：【 3 】 面向专业 Major：【英语 English&国贸 International Economics and Trade】 课程性质 Characteristic of the Course：系级必修课 Department-level required courses 开课院系 Department：商学院 Business College 使用教材 Teaching and Reference Materials： 教材 Textbook 【Business Ethics-Concepts and Cases, Manuel G. Velasquez, Renmin University of China Press , 8 th edition.】 【商业伦理—曼纽尔.贝拉斯克斯,中国人民大学出版社,第 8 版】 参考书目 Bibliography： 【Business Ethics -Business and Professional Ethics. Leonard Brooks, Paul Dunn, Renmin University of China Press, 8th edition)】 【商业道德—伦纳德·布鲁克斯,保罗·邓恩, 中国人民大学出版社,第 8 版】 【Accounting & Business Ethics - Ken McPhail and Diane Walter; Routledge Press Routledge, Original First Edition 】 【会计与商业道德—肯恩麦克菲尔,戴安沃尔特,劳特利奇出版社,第 1 版】 【Business Ethics-Wei Li, Jianjun Liu, Qinghua University Press, 1st edition】 【现代商业伦理-李玮，刘建军,清华大学出版社,第 1 版】 课程网站网址 Online Learning Website URL：【无】 先修课程 Preface Course:【无】 二、课程简介 Course Description（必填项） The aim of this unit is to ensure leaners understand the significant importance of business and professional ethics, and learn to apply the principle and framework to make ethical decisions. 本课程旨在确保学生了解商业和职业道德、学习如何应用到的原则和框架做出道德的决定。 Learning Outcome 学习目标 The learner will 学生将 Assessment Criteria: 评判标准 The learner can: 学生能 SJQU-QR-JW-033（A0）
1. Be able to summarize methods to avoid ethical earn from various historical ethical cases and devel scandals to happen again after learning from ethics es of corporate governance scandals and eper understanding of ethical norms(ethical collapse failures igns, trends, and consequences) 从公司和政府的丑闻和失败案例中吸取教训从各种历史道德案例中学习,并加深对道徳规范(道德 后,能够总结经验避免类似道德丑闻和失败再 崩溃的迹象、趋势和后果)的理解 次发生 Be able to analyze the causes of corporation governance scandals and the corresponding impacts and summarize methods to avoid possible ethical collapse 能够分析公司治理丑闻的原因和相应的影响,并且总 结出避免可能发生的道德崩溃的方法。 2. Be able to apply the principles, approaches, and Understand reasons why decision makers should make sure frameworks to make practical defensible ethical their decisions are in accordance with reasonable ethic decisions principles and standard 2.能够运用原则、方法和框架来做出切实可行的 了解为什么决策者应该确保其决策应确保其符合合理 道德决策 的道德原则和标准 Understand the developed emerging framework, common threats to good, and matters related to the corporation and those relating to professional accountant 了解新型框架,对商品的常见威胁以及与职业公司相 关的事项 3. Be able to demonstrate an ability to provide Develop an understanding of how to identify, assess, and adequate guidance for ethical behavior manage ethics risks and opportunities effectively 3.培养能够为道德行为提供适当指导的能力 增进对如何有效识别,评估和管理道德风险和机会的 理解 Explore questions and proposes lessons to be learned to help protect the future from similar fiascos 探索问题并且提出可汲取的经验教训,避免自己未来 遭受类似的困境。 选课建议 Suggestion for Selection of course(必填项)
1. Be able to summarize methods to avoid ethical scandals to happen again after learning from ethics cases of corporate governance scandals and failures. 1. 从公司和政府的丑闻和失败案例中吸取教训 后，能够总结经验避免类似道德丑闻和失败再 次发生。 Learn from various historical ethical cases and develop a deeper understanding of ethical norms (ethical collapse signs, trends, and consequences). 从各种历史道德案例中学习，并加深对道德规范（道德 崩溃的迹象、趋势和后果）的理解。 Be able to analyze the causes of corporation governance scandals and the corresponding impacts and summarize methods to avoid possible ethical collapse. 能够分析公司治理丑闻的原因和相应的影响，并且总 结出避免可能发生的道德崩溃的方法。 2. Be able to apply the principles, approaches, and frameworks to make practical defensible ethical decisions. 2. 能够运用原则、方法和框架来做出切实可行的 道德决策。 Understand reasons why decision makers should make sure their decisions are in accordance with reasonable ethical principles and standards. 了解为什么决策者应该确保其决策应确保其符合合理 的道德原则和标准。 Understand the developed emerging framework, common threats to good, and matters related to the corporation and those relating to professional accountant. 了解新型框架，对商品的常见威胁以及与职业公司相 关的事项 3. Be able to demonstrate an ability to provide adequate guidance for ethical behavior 3. 培养能够为道德行为提供适当指导的能力 Develop an understanding of how to identify, assess, and manage ethics risks and opportunities effectively. 增进对如何有效识别，评估和管理道德风险和机会的 理解 Explore questions and proposes lessons to be learned to help protect the future from similar fiascos. 探索问题并且提出可汲取的经验教训，避免自己未来 遭受类似的困境。 三、选课建议 Suggestion for Selection of Course（必填项）
his course as the basis of professional courses fits for the advanced level students for more knowledge of business and professional ethics for accounting and preparation for the advanced courses 本课程为专业基础课程,适合髙年级学生选择,以获得会计学的基础知识为高级课程做预 四、课程与专业毕业要求的关联性 The Correlation between Curriculum and graduation Requirements(必填项) 专业毕业要求 关联 Relation Graduation Requirements LO1表达沟通 理解他人的观点,尊重他人的价值观,能在不同场合用书面或口头形 式进行有效沟通。能够就会计信息与报表使用者进行有效交流,并且 清晰的表达自我观点 Understand the views of others, respect their values, and communicate effe ctively in writing or orally on different occasions. Be able to effectively communicate accounting information with report users, and express their LO2自主学习 Self-learning 自主学习能积极自主的参与学习,能够确定自己的学习目标,并主动 地通过搜集信息、分析信息、讨论、实践、质疑、创造等方法来实现 学习目标 Be able to identify earning goals as needed and achieve them by gathering nformation, analyzing information, discussing, practicing, questioning, LO3专业能力 LO31财务管理分析能力 Financial management analysis ability 掌握财务管理四大核心技能:投资、筹资、营运及利润分配,并能对 财务相关问题进行预测、决策、分析和评价 Master the four core skills of financial management: investment, fundraising, operation and profit distribution, and be able to predict, make decisions, analyze and evaluate financial-related issues
This course as the basis of professional courses fits for the advanced level students for more knowledge of business and professional ethics for accounting and preparation for the advanced courses. 本课程为专业基础课程，适合高年级学生选择, 以获得会计学的基础知识为高级课程做预 备。 四、课程与专业毕业要求的关联性 The Correlation between Curriculum and Graduation Requirements（必填项） 专业毕业要求 Graduation Requirements 关联 Relation LO1 表达沟通 Expressing communication 理解他人的观点，尊重他人的价值观，能在不同场合用书面或口头形 式进行有效沟通。能够就会计信息与报表使用者进行有效交流，并且 清晰的表达自我观点。 Understand the views of others, respect their values, and communicate effe ctively in writing or orally on different occasions. Be able to effectively communicate accounting information with report users, and express their opinions clearly. LO2 自主学习 Self-learning 自主学习 能积极自主的参与学习，能够确定自己的学习目标，并主动 地通过搜集信息、 分析信息、讨论、实践、质疑、创造等方法来实现 学习目标。 Be able to identify earning goals as needed and achieve them by gathering information, analyzing information, discussing, practicing, questioning, LO3 专业能力 Professional ability LO31 财务管理分析能力 Financial management analysis ability 掌握财务管理四大核心技能：投资、筹资、营运及利润分配，并能对 财务相关问题进行预测、决策、分析和评价。 Master the four core skills of financial management:investment, fundraising, operation and profit distribution, and be able to predict, make decisions, analyze and evaluate financial-related issues.
LO32会计核算与监督能力 Accounting and Supervision ability 掌握企业会计工作流程、会计记账流程、记账规则、报表生成及财务 报表运用等知识,具备会计岗位工作能力 Master the knowledge of corporate accounting work flow, accounting bookkeeping process, bookkeeping rules, report generation and financial report application, etc, and have the ability to work in accounting positions LO33会计软件操作与应用能力 Accounting software operation and application ability 系统地掌握一种或者多种财务软件,并能应用财务软件进行会计核 算、会计业务处理、会计信息流管理。 Master one or more financial software systematically, and be able to apply financial software for accounting, accounting business processing, and accounting information flow management. LO34风险管理控制能力 Risk management control ability 系统地掌握风险管理理论与方法,掌握其在会计、财务中的运用,具 有解决风险管控实际问题的能力 Master the theory and methods of risk management systematically, master its application in accounting and finance, and have the ability to solve practical problems in risk management and control LO35跨文化理解能力 掌握与国际接轨的知识与技能,增强能够参与企业国际事务和国际竞 争的能力,学生考取本专业相关的国际企业会计职业技能证书。 Master the knowledge and skills that are in line with international standards and enhance the ability to participate in the international affairs of enterprises and international competition. Students can pass the relevant international corporate accounting vocational skills certificates for their majors LO4尽责抗压 Due diligence and pressure resistand 遵守纪律,守信守则,具有耐挫折,抗压力的能力 Discipline, abide by the rules, with resistance to setbacks, the ability to resi st pressure LO5协同创新 Collaborative innovation 同群体保持良好的合作关系,做集体中的积极成员;善于从多个维度思 考问题,利用自己的知识与实践来提出新设想
LO32 会计核算与监督能力 Accounting and Supervision Ability 掌握企业会计工作流程、会计记账流程、记账规则、报表生成及财务 报表运 用等知识，具备会计岗位工作能力。 Master the knowledge of corporate accounting work flow, accounting bookkeeping process, bookkeeping rules, report generation and financial report application, etc., and have the ability to work in accounting positions. LO33 会计软件操作与应用能力 Accounting software operation and application ability 系统地掌握一种或者多种财务软件，并能应用财务软件进行会计核 算、会计 业务处理、会计信息流管理。 Master one or more financial software systematically, and be able to apply financial software for accounting, accounting business processing, and accounting information flow management. LO34 风险管理控制能力 Risk management control ability 系统地掌握风险管理理论与方法，掌握其在会计、财务中的运用，具 有解决 风险管控实际问题的能力。 Master the theory and methods of risk management systematically, master its application in accounting and finance, and have the ability to solve practical problems in risk management and control. LO35 跨文化理解能力 Cross-cultural understanding Ability 掌握与国际接轨的知识与技能，增强能够参与企业国际事务和国际竞 争的能力，学生考取本专业相关的国际企业会计职业技能证书。 Master the knowledge and skills that are in line with international standards, and enhance the ability to participate in the international affairs of enterprises and international competition. Students can pass the relevant international corporate accounting vocational skills certificates for their majors. LO 4 尽责抗压 Due diligence and pressure resistance 遵守纪律，守信守则，具有耐挫折，抗压力的能力。 Discipline, abide by the rules, with resistance to setbacks, the ability to resi st pressure. LO 5 协同创新 Collaborative innovation 同群体保持良好的合作关系，做集体中的积极成员;善于从多个维度思 考问 题，利用自己的知识与实践来提出新设想。
Keep good cooperation with the team, be an active member of the group, be brave to think from different perspectives and put forward new ideas LO6信息应用 Information application 具备一定的信息素养,并能在工作中应用信息技术解决问题。 Possess a certain degree of information literacy, and can apply information technology to solve problems at work LO7服务关爱 Service care 服务关爱愿意服务他人、服务企业、服务社会;为人热忱,富于爱 心,懂得感恩(“感恩、回报、爱心”为我校校训内容之一)。 Willing to serve others, enterprises and society; being enthusiastic, loving a nd grateful (gratitude, return, love is one of the contents of our school mott LO8国际视野 International Perspective 具有基本的外语表达沟通能力与跨文化理解能力,有国际竞争与合作 的意识,了解国际财会法律与相关信息,系统地掌握会计专业英语, 具备阅读国际财快的能力 With basic foreign language communication skills and cross- cultural understanding ability, able to read professional foreign language m Understand international accounting laws and related information, master accounting professional English systematically, and have the ability to read international accounting reference material 备注:LO= learning outcomes(学习成果) 五、课程目标/课程预期学习成果 Course objectives/ Course Expected earning outcomes(必填项)(预期学习成果要可测量/能够证明) 序 课程预期 课程目标 号 学习成果 (细化的预期学习成果) 教与学方式 评价方式 Course Expecte Course Objectives eaching and LearningAssessment Learning outcomes (Detailed Expected Methods Methods To explore and propose Lecture and DiscussionMultiple lessons to be learned to help and Individual protect the future from esentation Quiz. Case
备注：LO=learning outcomes（学习成果） 五、课程目标/课程预期学习成果 Course Objectives / Course Expected Learning Outcomes（必填项）（预期学习成果要可测量/能够证明） Keep good cooperation with the team, be an active member of the group, be brave to think from different perspectives and put forward new ideas. LO6 信息应用 Information application 具备一定的信息素养，并能在工作中应用信息技术解决问题。 Possess a certain degree of information literacy, and can apply information technology to solve problems at work. LO 7 服务关爱 Service care 服务关爱 愿意服务他人、服务企业、服务社会;为人热忱，富于爱 心，懂得感恩(“感恩、 回报、爱心”为我校校训内容之一)。 Willing to serve others, enterprises and society; being enthusiastic, loving a nd grateful (gratitude, return, love is one of the contents of our school mott o). LO 8 国际视野 International Perspective 具有基本的外语表达沟通能力与跨文化理解能力，有国际竞争与合作 的意识，了解国际财会法律与相关信息，系统地掌握会计专业英语， 具备阅读国际财快的能力。 With basic foreign language communication skills and crosscultural understanding ability, able to read professional foreign language m aterials, with international competition and cooperation awareness. Understand international accounting laws and related information, master accounting professional English systematically, and have the ability to read international accounting reference materials. 序 号 课程预期 学习成果 Course Expected Learning Outcomes 课程目标 （细化的预期学习成果） Course Objectives （Detailed Expected Learning Outcomes） 教与学方式 Teaching and Learning Methods 评价方式 Assessment Methods 1 LO1 To explore and propose lessons to be learned to help protect the future from Lecture and Discussion and Individual Presentation Multiple Questions, Quiz, Case