57《财务管理》课程教学大纲英文版.docx

sy11abusoffinancia1managementCourseName：Financia1ManagementCourseCode：Credits：3.0Tota1CreditHours：481ectureHours：48ExperimentHours：ProgrammingHours：PracticeHours:Tota1NumberofExperimenta1(Programming)Projects0,ComPU1Sory(0),Optiona1().Co11ege:BusinessSchoo1TargetMajor：Accounting1、 NatureandpurposeofthecourseFinancia1managementisthecorecourseofaccountingmajor,whichbe1ongstothemaincourseintheprofessiona1trainingprogram.Thiscoursepaysequa1attentiontoboththeoryandski11trainingintheteachingprocess.Throughtheteachingofthiscourse,studentscanfu11ygraspthetheoretica1systemoffinancia1managementandunderstandthepractica1operationoffinancia1management.Theteachingpurposeofthiscourseistocu1tivatecompoundmanagementta1entswhocandea1withfinancia1prob1emsinthenewenvironment.Tocu1tivatethestudents,theoretica1understandingofinvestmentdecision-making,financingstrategy,dividenddistributionpo1icyandfinancia1statementana1ysis.Atthesametime,combinedwithpractica1discussion,tocu1tivatethecreativethinkingabi1itybasedontheconceptoffinancia1management,soastoprovidethenecessaryknow1edgereserveforthestudentstoengageinfinancia1managementsmooth1y.2、 Coursetrainingobjectives1. Bui1dpeop1ewithmora1ityBasedonaccountingandmanagementtheory,financia1managementfocusesonhowtoengageinthebusinessofinvestment,financingandprofitdistribution.Tntermsofta1entcu1tivation,weshou1dadheretotheeffectivecombinationof“teaching"and"education”,active1ypromotethecoordinatedconstructionofmora1ityandta1ent,sothatteacherscaninfi1trateprofessiona1ethicseducationin“preachingandso1vingpuzz1es”,andtrainfinancia1personne1withbothmora1ityandta1ent.Inadditiontomasteringtheprofessiona1know1edgeandski11soffinancia1management,weshou1dimp1ementthecontentsof1awsandregu1ationsintoeveryc1ass,educatestudentstoactinaccordancewith1awsandregu1ationsandstrict1yregu1ateaccountingprofessiona1behavior;educatestudentstorecognizetheprecisenessandobjectiveauthenticityoffinancia1work,andcu1tivatestudentstobeconscientious,responsib1eandmeticu1ousintheirworkattitude.2. CourseobjectivesThroughthestudyofthiscourse,studentshavethequa1ity,ski11s,know1edgeandabi1ity:!.Understandthe1atestdeve1opmentoffinancia1managementtheoryinChinaandthewest,andunderstandthemeaningandcharacteristicsoffinancia1management;(correspondingtoChapter1,supportinggraduationrequirementsindexpoint1-2)2 .Understandtheconceptandformoftimeva1ueofmoney,andonthisbasis,inthefo11ow-upteaching,theinvestmentdecision-makingandfinancingdecisionmakingcanbeso1vedcorrect1yusingitsca1cu1ationmethod;(correspondingtoChapter2,supportgraduationrequirementsindexpoint2-1)3 .Grasptheapp1icationoftheconceptofriskrewardinthefinancia1managementdecision-makingofenterprises,understandthesubjectiveandobjectivecauses,characteristicsofriskformationandthemeasurementofre1evantrisk1eve1;(correspondingtoChapter2,supportinggraduationrequirementsindexpoint2-1)4 .Understandtheca1cu1ationcontentofinvestmenteffect,investmentefficiency,investmentriskandotheraspectsininvestmentdecision-making,andhaveacomprehensiveunderstandingofenterpriseinvestmentprojecteva1uationaccording1y;(correspondingtoChapter3,supportgraduationrequirementsindexpoints3-2,4-3,5-3)5 .Understandthe1atesttheoriesaboutfinancingchanne1s,financingmethodsandfinancingcostsinenterprisefinancingdecision-making,andapp1ythemcorrect1yinspecificbusinesses;(correspondingtoChapter4,supportthegraduationrequirementindexpoints3-2,4-3and5-3)6 .Understandhowdividendpo1icyaffectstherea1izationofenterpriseva1ueobjectives,andhaveacomprehensiveunderstandingofthecomprehensiveimpactoftheimp1ementationofdifferentdividendpo1iciesonenterprises;(correspondingtoChapter5,supportinggraduationrequirementsindexpoint5-3)7.Undcrstandthevariousmethodsoffinancia1statementana1ysis,andmakeacomprehensiveandin-depthdescriptionoftheeva1uationofthefinancia1situationoftheenterprise.(correspondingtoChapter6,supportinggraduationrequirementsindexpoint7-2)3.SupportofcourseobjectivestograduationrequirementsCourseobjectivesGraduationrequirementsIndexpointsandcontentstosupportgraduationrequirementscontentofcoursesSupportstrengthIndexpointGraduationrequirementsindexpointcontent1IGoodhumanisticqua1ityandprofessiona1ethics1-2Haveahighsenseofsocia1responsibi1ityandcorrectprofessiona1ethicsChapter1H22:comprehensiveknow1edgeandabi1ity2-1.Mastertheknow1edgeofmathematicsandnatura1science,andbeab1etouseitinthemode1ingandso1vingofaccountingbusinessprob1emsChapter2H33:prob1emana1ysisabi1ity3-2.Mastertheknow1edgeandmethodsre1atedtoaccounting,suchasfinancia1management,tax,auditing,asseteva1uation,etc.,andbeab1etoana1yzetheprob1emsexistingintheworkandputforwardsuggestionsforimprovement.Chapter3and4H44:decisionmakingandjudgmentabi1ity4-3.Masterthebasictheoriesandmethodsofdecisionmakingandjudgment,andmakeinvestmentandfinancingdecisionsandjudgmentsincombinationwithassetmanagement,projectinvestment,riskmanagement,etcChapter3and4