《财务管理学课程中英文简介》由会员分享，可在线阅读，更多相关《财务管理学课程中英文简介（39页珍藏版）》请在金锄头文库上搜索。
1、财务管理学课程中英文简介Corporate Finance课程代码：040013A/040013BCourse Code：040025A/040015A /040012B 040025A/040015A /040012B 040025A/040015A课程名称：财务管理学Course Name：Corporate Finance学 时：48/32/80Periods：48/32/80学 分：3/2/5Credits：3/2/5考核方式：考查/考试Assessment：Inspection/Examination先修课程：Preparatory Courses： 成本管理会计学（上）MA1 Ma
2、nagement Accounting本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。先修课程为管理会计基础（MA1）。该课程主要包括以下内容：（1）财务管理学简介； （2）财务环境和其组成要素分析。（3）证券估价。（4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。（5）战略决策资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。（6）战
3、略决策资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。（7）经营决策营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。（8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。Corporate Finance Fundamentals FN1 is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of an organization. Top
4、ics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2 The financial environment，including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interest rate as an opport
5、unity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the pr
6、ice and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capi
7、tal budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning.财务管理学课程中英文简介Financial Management课程代码：040015ACourse Code：040015A课程名称：财务管理学Course Name：Financial Management学 时：80Periods：80学 分：5Credits：5考核方式：考试Assessment：Examin
8、ation先修课程：会计学基础Preparatory Courses：Accounting财务管理学是会计学和注册会计师专业的学科基础课，开设本课程的主要任务是加强学生对财务管理理论与实务的全面、深入了解，培养学生课堂讨论和课外阅读与写作的习惯，引导学生对有关现代企业财务管理问题进行思考，从而培养出适应市场经济需要的中级理财者。本课程以资金时间价值和风险价值为基础，以资金的筹集、投放和利润分配管理为主线，以提高企业价值为目标，进而拓展介绍为实现这一目标所需掌握的相关理论与方法，本课程主要包括三方面主要内容。第一部分是财务管理的基础观念与基本方法，主要介绍了财务报表分析方法的应用；财务预测的基本
9、方法和财务预算的编制原理与方法；资金时间价值、风险价值的计量，以及资产内在价值的估算技术。第二部分是财务管理的核心内容，主要包括筹资管理、投资管理、营运资本管理和利润分配管理。第三部分是财务管理专题，主要包括企业价值评估和期权估价，主要介绍期权估价的原理，期权估价的基本方法以及实务期权估价的主要内容与方法。Financial Management is a fundamental course for the accounting and CPA major, whose major mission is as below: make the students have the compreh
10、ensive understanding of the financial management theory and practice; cultivate good habits of in-class discussion and out-class reading & writing; direct the students to think over the problems related to the modern enterprise financial management, so that the students can acquire the knowledge and
11、 skills required to be a qualified middle level financial executive. Based on the time value of money and the risk value, the course take the acquisition, investment and distribution of funds as a mainstream，exploring the related theory and practice required to achieve the goal of increasing enterpr
12、ise value. The course mainly consist of below three parts: Part One is fundamental financial management concept and method, mainly comprise the application of financial statement analysis, financial forecasting skill and financial budget preparation method , measurement of the time value, and the ri
13、sk value of funds and intrinsic value of assets. Part Two is the core part of financial management, mainly comprise funds acquisition management, investment management, working capital management and profit distribution management. Part Three is the financial management specialized topics, mainly co
14、nsist of enterprise value assessment and option valuation, exploring the underlying theories, basic methods of option valuation. It also introduces the real option practice.会计学课程中英文简介Accounting Principles课程代码：040033B/040033A/040034ACourse Code：040033B/040033A/040034A课程名称：会计学Course Name：Accounting Pr
15、inciples学 时：48/64Periods：48/64学 分：3/4Credits：3/4考核方式：考查/考试Assessment：Inspection /Examination先修课程：经济学Preparatory Courses：Economics会计学课程是教育部规定的大学本科管理类、经济类专业必修的学科基础课程，是一门实践性和系统性较强的课程。本课程能够满足非会计专业学生学习会计知识的需要。通过本课程的学习，学生应能够全面了解现代会计学的总体框架和基本理论，熟悉会计核算的基本方法和基本技能，较熟练地解读财务报表，以适用21世纪经济管理工作对“通用型”专业人才的需求。本课程是财务管
16、理、财务分析等课程的学习基础，并有助于非会计专业学生专业课程的学习。本课程包括三部分内容：第一部分，会计的基本理论与方法，包括会计概述；会计的确认、计量、记录与报告；会计循环与会计信息系统。第二部分，企业生产经营活动的核算，包括企业筹资活动、供应活动、生产活动、销售活动、投资活动和财务成果的核算，以及企业生产经营活动的计算机会计处理及应用；第三部分，会计信息的集成、发布与利用，包括财务报表以及会计的决策与控制。Accounting Principles is the prerequisite course which is practical and systematic for management majors and econ
