英文版基础会计学课件

《英文版基础会计学课件》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、Lesson1IntroductionToAccountingTaskTeamofFUNDAMENTALACCOUNTINGBusinessSchool,SunYat-senUniversityOutlineThenatureoffirm;Thevalueofaccounting;TheEvolutionofaccounting;Accounting:Abirdview2OpeningStoryEveryonehereissupposedtoknowtheOutlawsoftheMarsh;Question

2、I:Whoplaystheroleof“CFO”oftheMarshMountainLiang?Therearetwo;3OpeningStorySomeotherpositionsrelatedtoaccounting;4OpeningStoryQuestionII:WhydoestheMarshMountaionLiangneedsuchpositionsasCFOandChiefController?WemustknowthatthetitleofSHUIHUZHUANisalsotranslateda

3、sAllMenareBrothers.5TheValueofAccountingWhydoesaccountingexistineveryorganization?Iexplainthisquestioninanotherway:whatkindofuniquevaluedoesaccountingpossess?Thevaluemustbefundamentalandthesocietycouldnotgowithout;Anotherwaytoexplain:Darwinism;Naturalselect

4、ionandthefittestsurvive;6TheNatureofFirmAlthougheveryorganizationneedsaccounting,wejusttalkaboutenterpriseaccountingforsimplicity;Whatisthenatureoffirm?Wediscussabouthumannaturefirst;7TheNatureofManEthicMan;HumanNature:Virtuevs.Evil;Confucisvs.HsunTzuEconom

5、icMan;ThereisnoethicsconceptinEconomists’dictionary;Itisnotfromthebenevolenceofthebutcher,thebrewer,orthebakerthatexpectourdinner,butfromtheirregardstheirowninterest.(AdamSmith);8TheNatureofManWeneedacompoundanalyticaltool;MaslowandtheHierarchyofNeeds:themo

6、stcommontool;MichaelJensenandWilliamMecklingREMMResourceful,Evaluator,Maximizer,Model.9TheNatureofFirmClassicaltheories;Adevicetocapturetransactioncosts;Anexusofcontracts;Agencytheory;EconomicDarwinism;,,,,REMMperspective:Acoalitionofeconomicmen;10TheNature

7、ofFirmOnthecoalitionofeconomicmen:WhydoesREMMjoinafirm?Maximizationofhisowninterests;WhendoesREMMquitfromafirm?Seekdifferentchancetomaximizehisowninterests;WhenwedefinehumanbeingasREMM,wehavetosolvethefundamentalissue:HowdoesREMMtrusteachother?11TheValueofA

8、ccountingWithouttrust,wecouldnothaveevenafamily,letaloneafirm;911andtheincreaseoftrustingcost;REMMshavetofindefficientwaystodevelopandmaintaintrust;Theyknowthattheyhaveto;Theproblemishow;12TheValueofAc