課程目標 |
1. 使學生了解保險會計的基本原理及我國保險會計制度的介紹並分析保險會計與財務會計的重要差異 2. 具備描述美國保險業財務報表的內容及表達 3. 使學生具保險金融從業人員之專業態度 4. 能瞭解保險目前的發展情形及未來可能的方向 |
Objectives |
1. Enabling students to understand basic principle of insurance accounting, insurance accounting system in Taiwan and main differences between insurance accounting and financial accounting. 2. Description and expression of financial reports in American insurance marekt. 3. Enabling students to have professional attitudes in insurance and finance industry. 4. Able to understand current insurance development and possible future direction. |