《英文版基础会计学》ppt课件

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

2、laystheroleof“CFO”oftheMarshMountainLiang?Therearetwo;3OpeningStorySomeotherpositionsrelatedtoaccounting;4OpeningStoryQuestionII:WhydoestheMarshMountaionLiangneedsuchpositionsasCFOandChiefController?WemustknowthatthetitleofSHUIHUZHUANisalsotranslatedasAllMenareBr

3、others.5TheValueofAccountingWhydoesaccountingexistineveryorganization?Iexplainthisquestioninanotherway:whatkindofuniquevaluedoesaccountingpossess?Thevaluemustbefundamentalandthesocietycouldnotgowithout;Anotherwaytoexplain:Darwinism;Naturalselectionandthefittestsu

4、rvive;6TheNatureofFirmAlthougheveryorganizationneedsaccounting,wejusttalkaboutenterpriseaccountingforsimplicity;Whatisthenatureoffirm?Wediscussabouthumannaturefirst;7TheNatureofManEthicMan;HumanNature:Virtuevs.Evil;Confucisvs.HsunTzuEconomicMan;Thereisnoethicscon

5、ceptinEconomists’dictionary;Itisnotfromthebenevolenceofthebutcher,thebrewer,orthebakerthatexpectourdinner,butfromtheirregardstheirowninterest.(AdamSmith);8TheNatureofManWeneedacompoundanalyticaltool;MaslowandtheHierarchyofNeeds:themostcommontool;MichaelJensenandW

6、illiamMecklingREMMResourceful,Evaluator,Maximizer,Model.9TheNatureofFirmClassicaltheories;Adevicetocapturetransactioncosts;Anexusofcontracts;Agencytheory;EconomicDarwinism;,,,,REMMperspective:Acoalitionofeconomicmen;10TheNatureofFirmOnthecoalitionofeconomicmen:Wh

7、ydoesREMMjoinafirm?Maximizationofhisowninterests;WhendoesREMMquitfromafirm?Seekdifferentchancetomaximizehisowninterests;WhenwedefinehumanbeingasREMM,wehavetosolvethefundamentalissue:HowdoesREMMtrusteachother?11TheValueofAccountingWithouttrust,wecouldnothaveevenaf

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