会计学

This course starts from the basic content of financial statements and the ideas of financial statement analysis, and analyzes and estimates the earnings management in financial statements; And then this course analyzes how to make decisions that meet the needs of corporate profit maximization from the perspectives of cost behavior, cost control, current asset management, short-term business decision-making, long-term investment decision-making, budget management and responsibility accounting. Finally, the course discusses how to evaluate the quality of accounting academic research, and conducts special discussions on earnings management, market response to accounting information, and financial statement auditing.