課程資料

G236 企業倫理(四)			開課學期：1101		開課班級： 會計系 4B
授課教師：呂學典	選修	學期課	學分數：0.0	大恩 0701 星期三 13:10-15:00

G236 BUSINESS ETHICS (4)			2021 Fall		Department of Accounting 4B
Professor：LU, HSUEH-TIEN	Elective	Semester	Credits: 0.0	Da En 0701 Wednesday 13:10-15:00

發展願景

傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.

辦學宗旨

秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.

校教育目標
校基本素養
校核心能力

通識教育理念

本校通識課程的學習在提供學生建立廣博的知識基礎，以厚植學生跨域知能整合的能力，並奠定終身學習的基礎知能。

通識教育目標

為企業及會計師事務所培養具稅務專長與職業倫理之會計、審計人才

通識教育特色

1.開設富涵中華文化課程，華岡博物館營造人文學習環境。
2.本校通識課程師資齊備。
3.多元跨域課程選項。
4.本校教師自編多門通識教材書籍。

教學目標

教學目標內涵

培養溝通協調能力與敬業樂群態度

課程能力

專業能力（包括會計專業能力、審計專業能力、稅務專業能力） (比重 25%)
倫理素養 (比重 60%)
資訊應用能力 (比重 15%)

課程概述

為維護會計師專業的形象，以提供從業人員保持專業態度、恪盡專業責任和立身處世的方針，及強化職業風紀和大眾對會計師專業界的信心，全聯會發布「中華民國會計師執業道德規範」，對會計師的行為和職業給予十分嚴格的限制與約束。因此，對於倫理道德觀念之重要性須仰賴自動自發的精神，等於向委託人和社會大眾保證會計師界維持高度工作品質並力促各別人士之確實遵行，間接提高會計師的專業形象。

授課內容

本課程的主要目標是要引導同學了解企業倫理的思想體系、理論框架與實踐方法。課程設計會運用國內外經濟社會生活中的實際案例和突出的企業倫理問題，全面進行企業倫理現狀分析與典範學習、冀希藉由個案的研討，讓同學能體現企業論理與會計職業道德的活動，建構並實踐企業倫理理論及其應用體系於未來生活與職涯當中。
The overall goal of this course is to integrate ethical reasoning, integrity, objectivity, independence and other core values into your development as a professional accountant. Course learning objectives are as follows:
(1) To be able to explain the historical relationship between the accounting profession, business, and government,
(2) To be able to identify sources of ethical guidance (AICPA,  Sarbanes-Oxley, and other regulation in Taiwan),
(3) To be able to describe ethical lapses which have occurred in business and the accounting profession,
(4) To be able to use models for ethical analysis and decision making, and to recognize the impact of various approaches to moral reasoning on moral behavior in accounting and business,

會計學專有名詞
accounting會計
accounting cycle會計循環
accounting information system會計資訊系統
accrued expenses payable應計應付費用
accumulated depreciation累計折舊
accounts receivable應收帳款
accounts payable應付帳款
amortization expense攤銷費用
assets資產
income statement損益表
balance sheet資產負債表
retained earnings statement保留盈餘表
statement of cash flows現金流量表
intangible assets無形資產
patents專利
goodwill商譽
operating activities 營業活動
investing activities投資活動
financing activities 融資活動
long-term liability長期負債
stockholders' equity股東權益
The Financial Accounting Standards Board (FASB)財會準則委員會
generally accepted accounting principles（GAAP）一般公認會計原則
The Securities and Exchange Commission (SEC)證管會
a certified public accountant (CPA) 會計師
not-for-profit（NPO） accounting非營利事業會計
long-term liabilities長期負債
bonds payable應付公司債
premium on bonds payable應付公司債溢價
proprietorships獨資
partnerships合夥
corporations公司
paid-in capital in excess of par- common stock普通股股票溢價
paid-in capital in excess of par- preferred stock特別股股票溢價
auditing審計
tax accounting稅務會計
bookkeeping簿記
private accountants記帳業者
government accounting政府會計
cost accounting 成本會計
management accounting管理會計
cash dividends現金股利
non-current asset非流動資產
liability負債
cash 現金
fixed assets固定資產
Land土地
financing activities 融資活動
bonds payable應付公司債
common stock普通股
treasury stock庫藏股
land improvements土地改良物
accumulated depletion累積折舊
capital expenditures資本支出
taxes payable應付所得稅
sales revenues 銷貨收入
cost of goods sold 銷貨成本
inventory存貨
Operating expenses 營業費用
prepaid expenses預付費用  
cash payments for operating expenses現金支付營業費用
prepaid rents預付租金
deferred income tax assets遞延所得稅資產
depreciation expense折舊費用
income tax expense所得稅費用
plant assets固定資產
stock dividends股票股利
prepaid insurance預付保險費
net income淨利
inventory 存貨
gain on sale of equipment出售設備利益
amortization expense攤銷費用
depletion expense折舊費用
allowance for uncollectible accounts備抵呆帳
allowance for reduction of inventory to market備抵存貨跌價損失
equipment設備
retained earnings保留盈餘
long-term investment長期投資
Net Income淨利
cash sales現銷
credit balances貸餘
additional paid-in capital資本公積
unrealized loss on market value decline of long-term equity investments長期股權投資未實現跌價損失
accumulated profit or loss累積盈虧
debit balances借餘
salary  payable應付薪資
salary expense薪資費用
deferred income tax liabilities遞延所得稅負債
cost principle成本原則
the accounting equation 會計恆等式
extraordinary gain or loss非常損益
cumulative effect of changes in accounting principles會計累計影響數
assets資產
liabilities負債
owner’s equity業主權益
cash in transit在途存款
Cost accounting成本會計
Management Accounting管理會計
Direct materials直接材料
Direct labor直接人工
Factory overhead製造費用
balanced scorecard平衡計分卡
Environmental Management Accounting環境管理會計
Responsibility cost control system責任成本控制系統
activity-based costing作業基礎成本制
activity-based Management作業基礎管理
prime cost主要成本
conversion cost加工成本
Direct costs直接成本
Indirect costs漸接成本
Fixed costs固定成本
Actual cost實際成本

授課方式

演講、個案研討、影片欣賞與分組報告
The course format includes lectures, case problems, group and individual assignments, and guest speakers.
*如學生因「新型冠狀病毒肺炎」疫情影響，課程將使用本校雲端教學系統Microsoft Teams，以同步或非同步（錄影/音）方式進行。

評量方式

課程能力 /評量方式	基礎會計專業知識 The fundamental knowledge and ability of accounting. (比重 20%)	基礎商業知識 The fundamental knowledge and ability of management and business. (比重 20%)	倫理、人文、法律知識 The knowledge and ability of ethics, humanity and law. (比重 50%)	資訊應用能力 The ability of information application. (比重 10%)
期中報告30%刪除	20%	20%	50%	10%
作業20%刪除	20%	20%	50%	10%
課堂參與10%刪除	20%	20%	50%	10%
期末報告40%刪除	20%	20%	50%	10%

上課用書

（師生應遵守智慧財產權及不得非法影印）
指定案例、Handout、補充講義
英文期刊（依學校要求列出，提供學生自行參考選讀）
1. Thomas Jeanjean, “The Effect of IFRS Adoption, Investor Protection and Earnings Quality: Some Reflections,” The International Journal of Accounting, 47 (2012) 356–362.
2. Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan, A.K.M. Waresul Karim, “The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World,” The International Journal of Accounting, 47 (2012) 363–368.

參考書目

（師生應遵守智慧財產權及不得非法影印）
1. 企業倫理探討與實踐/Business Ethics 林榮欽著 2007 台北縣.華立圖書.
2. 企業倫理學－企業倫理研究與教育 黃培鈺  2004 文京出版社
3. 企業倫理學：理論與應用   廖勇凱  2008     智勝文化 出版社
4. 企業倫理與企業社會責任   孫震  2009 天下文化
5. 企業永續發展指南  Epstein著 李芳齡譯 天下雜誌
英文期刊（依學校要求列出，提供學生自行參考選讀）
1. Thomas Jeanjean, “The Effect of IFRS Adoption, Investor Protection and Earnings Quality: Some Reflections,” The International Journal of Accounting, 47 (2012) 356–362.
2. Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan, A.K.M. Waresul Karim, “The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World,” The International Journal of Accounting, 47 (2012) 363–368.

課程需求

要報告

要分組討論

輔導時間

• 星期一 09:00-13:00
• 星期二 09:00-10:00 12:00-13:00
• 星期三 12:00-13:00
• 星期五 12:00-13:00

教師聯絡資訊

Email：lxd3@ulive.pccu.edu.tw
分機：35535

課程進度

1. 企業倫理介紹與導師輔導Chinese Culture Introduction

2. 自習Self-study

3. 導師輔導tutorials and speeches

4. 導師輔導tutorials and speeches

5. 自習Self-study

6. 導師輔導tutorials and speeches

7. 導師輔導tutorials and speeches

8. 導師輔導tutorials and speeches

9. 期中考週Mid-term Exam.

10. 自習Self-study

11. 導師輔導tutorials and speeches

12. 自習Self-study

13. 導師輔導tutorials and speeches

14. 導師輔導tutorials and speeches

15. 自習Self-study

16. 導師輔導tutorials and speeches

17. 自習Self-study

18. 期末考週Final Exam.