财务报表分析教学大纲(32学时)
《财政学》课程教学大纲中文版(32学时,金融学专业)
《财政学》课程教学大纲课程名称：财政学课程编码：学分：2 总学时：32理论学时：30 实验学时：0 上机学时：0 实践学时：0开设实验项目总数0 个；其中：必修（0 ）个，选修（0 ）个开课单位：08商学院适用专业：金融学一、课程的性质、目的本课程是主要面向金融学专业等本科而开设的一门经济学类选修课程。
本课程是一门应用理论学科，在学科体系中起着衔接一般经济理论课程和财政学科的中介作用：一方面将一般经济理论引向深化，另一方面对财政业务进行理论性分析。
主要任务是力图把财政学理论与中国实际结合起来，以现代财政的经济分析方法为“经”，以中国的财政制度背景和实际运行为“纬”，从市场经济条件下的公共财政入手，全面阐述公共财政的基本理论、基础知识和我国财政的基本管理技能。
通过对公共财政收支理论、税收理论、财政政策与制度的学习，全面增强学生的财政学素养，并提高其对公共经济与政策的理解能力和对实际工作中出现的新情况新问题的解决处理能力，以满足我国公共财政建设的迫切需要。
二、课程培养目标1.立德树人课程运用唯物辩证法和比较研究法，采取理论与实际相结合，立足中国特色社会主义市场经济的实际，反映我国财政与经济发展和改革实践。
以课程体系逻辑为主线，把财政学的基本知识和基本原理讲透彻，让学生具有理解理论建立的背景和适应的条件的能力，引导学生自觉地多视角、多层次去观察思考，形成自己的财政价值判断；通过理论联系实际，培养学生辨析财政理论解决实际问题的能力。
通过多角度、东西方的比较研究，把社会主义核心价值观教育融入课程教学内容和教学全过程各环节，突出价值引领、知识传授和能力培养，帮助学生正确认识历史规律、准确把握基本国情，促进树立正确的世界观和价值观。
2.课程目标通过本课程的学习，学生所具备的素质、掌握的技能、知识和能力如下：课程目标1.通过本课程的学习，学生应该正确认识课程的性质、任务及其研究对象、研究方法，了解课程的内容与体系、结构，对财政学有一个总体的把握。
《技术经济学》教学大纲
《技术经济学》教学大纲32（计划学时32学时）（适用专业：管理科学）一、课程基本信息课程编号：066129课程类型：专业基础课开课学期：第五学期学时：32学时学分：2学分考试类型：考试适用专业：管理科学专业二、课程简介《技术经济学》是管理科学专业课程中的一门学科基础课，是关于方法论的一门应用性学科。
通过本课程的学习，学生应掌握技术经济分析的基本理论、方案比选以及方案（项目）评价的基本方法。
本课程的主要内容包括：技术经济分析的基本原理、资金时间价值理论、技术经济分析评价指标与方法、不确定性与风险分析的基本方法以及设备更新的技术经济分析等。
三、课程教学目的和要求管理科学专业要求学生具有较强的投资项目分析和评价能力，《技术经济学》就是可以满足这一要求的一门实用性很强的课程。
通过本课程的学习，学生应理解技术经济分析的基本理论，掌握各种技术方案的经济评价方法，会计算各类财务分析指标，并得到技术经济评价、方案优选和从事技术经济理论研究的基本训练。
本课程旨在培养学生今后在工作中能自觉地从经济角度去考虑工程技术问题、讲求经济效益的意识和能力。
本课程要求系统地介绍技术经济分析的基本理论及方法，加强基础训练。
在理论教学中穿插各种实例、案例，并留有一定量的作业，以培养学生运用技术经济理论和方法解决问题的能力。
四、教学中应注意的问题1、本大纲以管理科学专业学生为主要对象编写，计划学时32学时，其他专业可参考执行。
2、注意本课程与其它课程的关系。
本课程的学习要求学生在掌握了《高等数学》、《概率论与数理统计》及《政治经济学》、《西方经济学》等基本经济管理知识的基础上进行。
作为专业基础课程，本课程主要为《建设项目管理学》、《项目评估学》等各专业课程服务。
本课程与其他课程的衔接，应安排在数学、经济理论等课程学完之后，专业课开始之前为佳。
3、本课程的重点和难点主要在资金时间价值及其应用、技术经济评价的基本指标和方法、设备选择及使用的技术经济分析、建设项目的财务分析原理、不确定性分析方法等五个方面，教学中注意重点突出。
《财务会计》课程教学大纲
《财务会计》课程教学大纲《财务会计》课程教学大纲一、课程概述《财务会计》是财经类专业的一门重要课程，旨在向学生介绍财务会计的基本概念、原则和方法，培养学生对企业财务报表的阅读、分析和解释能力，为进一步学习财务管理、税务筹划、审计等领域打下坚实的基础。
二、课程目标本课程的目标是让学生掌握财务会计的基本理论和实践技能，能够正确处理日常会计事务，具备编制和分析财务报表的能力，为从事财经类相关工作打下坚实的基础。
三、课程内容本课程内容包括：财务会计的基本概念、会计要素和会计等式，会计科目和账户的设置，会计凭证和账簿的填制和审核，财务报表的编制和分析，成本计算方法，资产、负债和所有者权益的核算，利润和利润分配的核算，会计报表附注的编制等。
四、教学方法本课程采用多种教学方法，包括课堂讲解、案例分析、小组讨论、实践操作等。
通过讲解和实践相结合的方式，帮助学生深入理解财务会计的基本理论和实践技能，提高其分析和解决问题的能力。
五、课程评估本课程评估方法包括平时作业、课堂表现、小组讨论、实践操作和期末考试等方面。
评估内容涵盖学生的知识掌握程度、实践能力、分析解决问题的能力等方面。
六、教学资源本课程将利用多媒体教学设备、会计软件和实验室等教学资源，为学生提供更加直观、实践操作的机会，增强学习效果。
同时，教师还将提供相关参考书籍、习题和案例等资料，帮助学生巩固所学知识。
七、教学进度本课程设置为一个学期，共计36个学时。
其中，理论讲解和实践操作各占18个学时，考试时间另行安排。
教学进度将按照课程大纲逐步推进，确保学生能够全面掌握财务会计的基本理论和实践技能。
八、教师职责教师应当根据教学大纲的要求，认真备课，按时完成教学任务，确保学生能够全面掌握财务会计的基本理论和实践技能。
同时，教师还应积极回答学生的问题，引导学生进行小组讨论和实践操作，提高学生的分析和解决问题的能力。
九、学生要求学生应当认真听讲，按时完成作业和实验任务，积极参与课堂讨论和小组活动，努力掌握财务会计的基本理论和实践技能。
《财务分析》课程教学大纲
《财务分析》教学大纲1.课程中文名称（英文名称） :财务分析（Financial analysis ）3 .课程性质：回必修课.课程总学时：34 其中实验学时：17.适用专业：财务管理4 .先修课程：会计学原理、税法、财务管理、成本管理会计等一、课程简介本课程将全面系统地介绍财务分析的基本理论、基本方法和基本应用领域。
财务分析对 企业的所有者、债权人、经营者、政府、客户、供应商都是十分重要的，它为各相关利益主 体进行财务预测、财务决策、财务控制和财务评价等提供重要方法。
通过学习使学生明确应 如何阅读与分析财务报表、分析企业财务活动状况、评价企业财务效率、对企业进行综合评 价等。
二、课程教学目标学完本课程后，学生应达到如下要求：（一）掌握现代财务分析的基本理论；（二）具有从事经济管理工作所必须的财务分析业务知识和工作能力；三、课程学时分配、教学内容与教学基本要求：（-）理论教学第1章 财务分析理论（1学时） 教学内容：第一节财务分析的产生与发展 第二节财务分析学科的发展与定位 第三节财务分析的内涵与目标 第四节 财务分析的体系与内容 教学基本要求：掌握财务分析的基本内涵、基本目标与作用。
第2章 财务分析信息基础（1学时）教学内容：第一节财务分析信息的种类 第二节 年度报告的内涵与作用 第三节会计报表 第四节 会计报表附注第五节 审计报告与内部控制信息 第六节财务分析法规与政策依据 教学基本要求：掌握财务分析信息的主要种类、来源以及在财务分析中所发挥的作用。
第3章 财务分析程序与方法（2学时）教学内容:第一节财务分析基本程序与步骤 第二节战略分析与会计分析2.课程类别：□公共课程2.课程类别：□公共课程□学科基础课程因专业课程□其他 口选修课总学分：2实验学分：1第三节比率分析与因素分析第四节财务综合分析评价技术第五节图解分析法教学基本要求：掌握财务分析的基本程序与基本方法。
第4章资产负债表分析（1学时）教学内容：第一节资产负债表分析的目的与内容第二节资产负债表水平分析第三节资产负债表垂直分析第四节资产负债表项目分析教学基本要求：掌握资产负债表分析的基本方法与基本内容。
《财政学》课程教学大纲英文版(32学时,金融专业)
Syllabus of 《Finance》Course Name：Finance Course Code：Credits：2 Total Credit Hours：32Lecture Hours：30 Experiment Hours：0Programming Hours：0 Practice Hours：0Total Number of Experimental (Programming) Projects 0 ,Where, Compulsory ( 0 ), Optional ( 0 ).School：08 Business SchoolTarget Major：International TradeⅠ、Course Nature & AimsThis course is a core course of economics, which is mainly aimed at international trade majors and other undergraduate courses. This course is an applied theory discipline, which plays an intermediary role in the discipline system to connect the general economic theory curriculum and the financial discipline: on the one hand, it leads the general economic theory to the deepening, on the other hand, it makes theoretical analysis of financial business. The main task is to try to combine the theory of Finance with China's reality, take the economic analysis method of modern finance as "Jing", take the background and actual operation of China's financial system as "Wei", start with the public finance under the condition of market economy, and comprehensively elaborate the basic theory, basic knowledge and basic management skills of China's public finance. Through the study of public finance revenue and expenditure theory, tax theory, financial policy and system, we can comprehensively enhance the students' financial literacy, and improve their ability to understand the public economy and policy and to solve the new situation and problems in actual work, so as to meet the urgent needs of public finance construction in China.Ⅱ、Course Objectives1. Moral Education and Character Cultivation.This course uses materialist dialectics and comparative research, combines theory with practice, and bases on the reality of socialist market economy with Chinese characteristics, reflecting the development and reform of China's finance and economy. With the logic of the curriculum system as the main line, the basic knowledge and principles of finance are explained thoroughly, so that students have the ability to understand the background of the theory establishment and the conditions to adapt to, guide students to consciously observe and think from multiple perspectives and levels, and form their own financial value judgment; through the combination of theory and practice, the ability of students to analyze and solve practical problems in financial theory is cultivated. In theteaching of different chapters, from the perspective of comparative research between the East and the west, we should integrate the education of four self-confidence and socialist core values into the teaching content and all links of the whole teaching process, highlight the value guidance, knowledge teaching and ability training, improve the ideological and moral quality of students, and cultivate excellent talents in the new era with qualified ideology, excellent politics and rich knowledge2.Course ObjectivesThrough the study of this course, students' qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Through the study of this course, students should correctly understand the nature, task, research object and method of the course, understand the content, system and structure of the course, and have a general grasp of finance.（Corresponding to Chapter 1-14, supporting for graduation requirements index points 1-1, 1-2, 3-1, 3-2）Objective 2. Students should be trained to master the basic principles, knowledge and methods of Finance in a comprehensive way, and have a comprehensive and profound understanding of the basic concepts of public finance, the theory of public choice, the theory of fiscal expenditure, the theory of fiscal revenue, the basic connotation and rules of fiscal management and fiscal policy, so as to form the basic literacy of finance.（Corresponding to Chapter2-14, supporting for graduation requirements index2-1, 10-1）Objective 3. Through the study of this course, on the basis of mastering the principles of Finance and its operation mechanism, the students are inspired to analyze and explore the financial and economic problems in practice by using the learned theories, and improve their understanding of public economy and policy.（Corresponding to Chapter 2-14, supporting for graduation requirements index 4-1, 4-2, 4-3, 10-3, 11-3）Objective 4. Guided by application, it has the ability to deal with new situations and problems in the practical work of public finance.（Corresponding to Chapter 2-14, supporting for graduation requirements index 4-3, 6-1, 6-2, 6-3, 8-2,10-3, 11-3）3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1-1、1-2、2-1、2-2、3-1、3-2、4-1、4-2、4-3、6-1、6-2、6-3、8-2、10-1、10-3、11-3 , as follows:Supporting for Graduation RequirementsⅢ、Basic Course ContentChapter 1 Introduction (supporting course objectives 1)1.1.Research object1.2. Content system1.3. Learning significance1.4. Learning methodTeaching Requirements: Through the study of this chapter, we can mainly understand what is finance, what is finance, what is public finance, what is public finance under the socialist market economy system, and how to correctly understand the theory and operation rules of public finance under the socialist market economy; understand and master the content system of public finance, and learn to observe from the macro and global perspective Financial problems; correctly understand the learning significance of public finance; understand the learning research methods of public finance, learn to use materialistic dialectics as its basic analysis method, take Marxism political economy theory as the guide, adopt the combination of empirical research and normative research, and be good at horizontal and vertical comparison, theoretical and practical comparison.Key Points：the concept of public finance; the public finance system under the socialist market economy; the research and analysis methods of public finance.Difficult Points：a correct and comprehensive understanding of the public finance system under the socialist market economy from a macro and global perspective.Chapter 2 The basic concept of public finance (supporting course objectives 1, 2, 3, 4)2.1. The relationship between government and market2.2.The theoretical basis of Western Public Finance: the causes of market failure2.3. The basic functions of Public Finance: resource allocation, fair distribution of income, economic stability and developmentTeaching Requirements:Through the study of this chapter, we can understand the relationship between the government and the market, especially the environment and conditions for the effective operation of the market mechanism, understand and master Pareto optimality or Pareto optimality improvement, etc.; understand and master the market failure phenomenon and its causes, and how the market failure affects the efficiency of resource allocation or social stability, etc.; understand and master the basic function of public finance resource allocation In order to enhance the students' basic knowledge of finance, the functions of fair distribution of income, economic stability and development should be emphasized.Key Points：pareto optimization or improvement; market failure and its causes; the basic functions of public finance.Difficult Points：Resource allocation efficiency; market failure and its causesChapter 3 Public choice and government failure (supporting course objectives 1, 2, 3, 4)3.1. Political equilibrium3.2.Public choice under direct democracy3.3. Public choice under indirect democracyernment failure and causesTeaching Requirements:Through the study of this chapter, we can generally understand the development history and representatives of public choice theory, correctly understand what is political equilibrium and what is tax share; understand and master public choice under direct democracy and public choice under indirect democracy; have a comprehensive grasp of political equilibrium, tax share, voting paradox, arrow impossibility theorem, middle voter theorem, etc.; understand We should grasp the causes of government failure and strengthen the correct understanding of public choice under the democratic system through the comparison between the East and the West.Key Points：political equilibrium, tax share; voting paradox, arrow impossibility theorem, median voter theorem; government failureDifficult Points：V oting paradox; middle voter theoremChapter 4 The basic theory of financial expenditure (supporting course objectives 1, 2, 3, 4)4.1. Provision, production and pricing of public goods4.2. Analysis and evaluation of the benefit of public expenditure4.3. Legalization, democratization and financial supervision of FinanceTeaching Requirements:Through the study of this chapter, we can understand and master the concept, classification and characteristics of public goods, the conditions and dilemmas of effective allocation of pure public goods and mixed public goods, the conditions of public provision and market provision of public goods, the production and pricing of public goods, the general introduction of financial expenditure, the legalization, democratization and financial supervision of finance To master the analysis and evaluation methods of public expenditure benefits, especially the cost-benefit comparison method and the lowest cost selection method.Key Points：Effective allocation of public goods; mode of production and provision; evaluation method of public expenditureDifficult Points：Effective allocation of public goods; evaluation method of public expenditureChapter 5 Analysis on the scale and structure of public financial expenditure (supporting course objectives 1, 2, 3, 4)5.1. Classification of financial expenditure5.2. Analysis on the scale of financial expenditure5.3. Analysis on the structure of financial expenditureTeaching Requirements:Through the study of this chapter, we can understand and master the different classifications of financial expenditure, the absolute and relative indicators to measure the scale of financial expenditure, the general trend of the development and change of the scale of financial expenditure, the expansion rule of government activities, the theory of gradual gradient growth, the theory of stages of economic development, the theory of unbalanced growth, etc., and the theory that affects the reasonable scale of financial expenditure Macro and micro factors; understand the analysis of financial expenditure structure, master how to adjust and optimize the financial expenditure structure of our country, and improve the understanding of the current situation and problems of public finance expenditure in our country.Key Points：The measurement index of fiscal expenditure scale, the theory of fiscal expenditure scale, and the influencing factors of fiscal expenditure scaleDifficult Points：theory of fiscal expenditure scale (Law of expansion of government activities, theory of gradual growth of gradient, theory of economic development stage, theory of unbalanced growth, etc.)Chapter 6 Public expenditure - purchasing expenditure (supporting course objectives 1, 2, 3, 4)6.1.The nature of social consumption expenditure6.2. Classification of social consumption expenditure and its current situation in China6.3.A general analysis of financial investment expenditure6.4.China's financial investment and financing systemTeaching Requirements:Through the study of this chapter, we can understand the nature of social consumption expenditure, understand and master the current situation of China's administrative and national defense expenditure and the international comparison of various types of social consumption expenditure, and understand and master the current situation of cultural and health science teaching expenditure and the international comparison. Understand the characteristics, scope and standards of government financial investment, especially the way to provide infrastructure investment; have a comprehensive understanding of PPP and its derivative model widely used in recent years; understand and master the characteristics of financial investment in agriculture, rural areas and farmers and the financial investment and financing system in China.Key Points：Administrative expenditure, national defense expenditure, science, education, culture and health expenditure, infrastructure investment, agriculture, rural areas, etcDifficult Points：Rationality analysis and necessity analysis of various expenditure scalesChapter7 Public financial expenditure - transfer expenditure (supporting course objectives 1, 2, 3, 4)7.1. Social security expenditure7.2. Financial subsidies7.3. Tax expenditureTeaching Requirements:Through the study of this chapter, from the perspective of incomplete market, we can understand the nature and necessity of social security expenditure; understand the history, type, characteristics and mode of social security system in the world and its advantages and disadvantages; understand and master the current social security system in China, especially social insurance expenditure, social help expenditure and social pension expenditure. Understand and master the meaning, basis and type of financial subsidies, and how to improve the efficiency of financial subsidies; understand and master the concept and form of tax expenditure.Key Points：China's social insurance expenditure, social assistance expenditure, determination of the scale of financial subsidies, forms of tax expenditureDifficult Points：Social insurance expenditure; Determination of the scale of financial subsidiesChapter 8 Analysis on the scale and structure of public financial revenue (supporting course objectives 1, 2, 3, 4)8.1. Classification theory of fiscal revenue (classified by fiscal revenue form, classified by fiscal revenue source)8.2.An analysis of the influencing factors of the scale of fiscal revenue (constraints and influencing factors of the scale of fiscal revenue)8.3.An analysis of the structure of China's financial revenueTeaching Requirements:Through the study of this chapter, understand and master the form and evaluation of public revenue, and why tax is the best form of public financial revenue; understand the difference between tax and administrative fees; understand and master the absolute and relative indicators to measure the scale of financial revenue and the main economic factors affecting the scale of financial revenue; understand the growth trend of financial revenue in China; Understand and master how to determine the reasonable scale and tax burden level of fiscal revenue; understand the factors affecting the structure of fiscal revenue, etc.Key Points：the form of fiscal revenue; the factors that determine and influence the scale of fiscal revenue; the determination of reasonable macro fiscal burden rate, etc.Difficult Points：Factors determining and influencing the scale of fiscal revenueChapter 9 Basic principles of Taxation (supporting course objectives 1, 2, 3, 4)9.1. Definition and principle of Taxation9.2. Tax burden transfer and destination9.3.An analysis of the economic effect of TaxationTeaching Requirements:Through the study of this chapter, we can understand the concept, connotation and classification of taxation; understand the elements of taxation system, especially the three elements of taxation system; fully understand and master the principles of Taxation and its development, especially the classical principles, modern principles and modern principles of taxation; understand and master the principles of tax benefit, quantitative taxation and tax neutrality; understand and master The main ways of tax burden transfer, the main factors affecting tax burden transfer, the tax destination, the economic effect of tax, etc.Key Points：tax connotation; tax system elements; tax principles; tax burden; tax burden transfer mode and influencing factors; economic effect of taxDifficult Points：Tax principle; the influencing factors of tax burden transfer; the economic effect of taxChapter 10 National debt and national debt market (supporting course objectives 1, 2, 3, 4)10.1. Principle of national debt10.2. The economic effect and function of national debt10.3.Scale control and management of national debtTeaching Requirements:Through the study of this chapter, we can understand the concept of national debt and national debt, the difference between national debt and tax, the type and structure of national debt, the main indicators to measure the burden of national debt and the development of national debt theory, especially the difference between classical national debt theory and modern national debt theory; understand and master the market function, economic effect, control and management of national debt scale; understand and To master the debt burden rate and dependence degree of our country; to understand and master the concept of direct implicit debt and contingent debt of the government and the current situation of our country.Key Points：The characteristics and classification of national debt; the development of national debt theory; the function of national debt, the economic effect of national debt, the burden rate of national debt and the analysis of the degree of dependence, etcDifficult Points：The development of the theory of national debt; the economic effect of national debt; the analysis of the burden rate of national debtChapter 11 National budget and budget management system (supporting course objectives 1, 2, 3, 4)11.1. Overview of national budget11.2. The evolution of China's budget management system11.3. Current budget management system in ChinaTeaching Requirements:Through the study of this chapter, we can understand the concept and category ofnational budget, understand the level of national budget and its budget management authority, understand and master the principle and theory of national budget, understand the reform and development history of China's budget management system, grasp the current budget management system and how to further improve China's hierarchical budget management system, understand and master Government procurement, centralized treasury payment system, etc. Improve the ability to deal with new situations and problems in the practical work of public finance in ChinaKey Points：The concept and principle of national budget, the theory of hierarchical budget and the current budget management system in ChinaDifficult Points：The theory of hierarchical budget and the necessity of the reform of the current budget management system in ChinaChapter1 2 Fiscal balance and deficit (supporting course objectives 1, 2, 3, 4)12.1. An overview of fiscal balance and fiscal deficit12.2. Economic effect of fiscal deficitTeaching Requirements:Through the study of this chapter, we can understand and comprehensively grasp the concepts of fiscal balance and fiscal deficit from different perspectives, understand the measurement caliber and classification of fiscal deficit; compare the scale of fiscal deficit between the East and the West; understand the relationship between fiscal deficit and the total social balance; understand the ways to make up for fiscal deficit and its economic effects. Understand the general principle of using IS-LM model to analyze the economic effect of fiscal deficit, learn to analyze the economic effect from different financing mechanisms, and understand the crowding out effect and long-term effect of fiscal deficit.Key Points：Understanding of the concept of fiscal deficit; deficit and total social balance; ways to make up deficit and its economic effectDifficult Points：An analysis of the economic effect of fiscal deficitChapter13 fiscal policy (supporting course objectives 1, 2, 3, 4)13.1. Overview of fiscal policy13.2. Transmission and effect of fiscal policy13.3. Coordination of fiscal policy and monetary policyTeaching Requirements:Through the study of this chapter, we can understand the meaning, main body and target of fiscal policy, tools and types of fiscal policy, transmission mechanism and effect of fiscal policy, tax multiplier, purchasing power expenditure multiplier, balanced budget multiplier and other fiscal policy multipliers, and comprehensively understand the coordination between fiscal policy and monetary policy from different perspectives It is necessary to understand the functions and applicable conditions of different fiscal policycombinations, to have a comprehensive understanding of the content and development of China's active fiscal policy, so as to improve its understanding of public economy and policyKey Points：Objectives of fiscal policy; types of fiscal policy; tools of fiscal policy; transmission mechanism and effect; necessity of coordination between fiscal policy and monetary policy, etcDifficult Points：Transmission mechanism and effect; the necessity of coordination between fiscal and monetary policy, etcChapter 14Financial problems under open conditions (supporting course objectives 1, 2, 3, 4)14.1. International Tax14.2. Tariff, export rebate, foreign debt14.3.Coordination of fiscal and monetary policies under the condition of open economyTeaching Requirements:Through the study of this chapter, we can understand the concept of international taxation, understand and master the connotation of international taxation, understand and master the jurisdiction of Taxation and its cross or conflict situation, understand international repeated taxation and its reduction, understand and master the concepts of tax concession and international tax agreement, understand and master the concept of tariff and China's export tax rebate system, understand and master the functions, types and Structure, burden and quota, foreign debt management, comprehensive understanding and mastering the coordination of fiscal and monetary policies under the open economy, etcKey Points：International tax concept and jurisdiction; tax concession; China's export tax rebate system; foreign debt burden and limitationDifficult Points：The theory and development of International TaxationⅣ、Table of Credit Hour DistributionⅤ、Summary of Experimental (Programming) ProjectsNo experiment (programming) sessionⅥ、Teaching Method.Classroom teaching: This course is mainly taught by teachers in class, supplemented by self-study and homework based on course video materials. In the course of teaching, blackboard writing and multimedia teaching should be used flexibly, interaction between teachers and students should be strengthened, and heuristic teaching should be emphasized.Seminar Teaching: carry out appropriate seminar activities according to specific teaching contents. The teacher provides discussion topics, and the students prepare for class in groups, and then conduct class discussion, so as to improve the students' team cooperation ability.Heuristic teaching: for the important knowledge points, we use the ideas of putting forward problems, analyzing problems and solving problems to teach, imperceptibly cultivate the corresponding ability of students; emphasize the importance of practical experience, and learn in practice.Ⅶ、Course Assessment and Achievement EvaluationAssessment Methods：Non-ExaminationExamination Formats：Open-bookGrading Methods：Five-level SystemCourse Assessment Content, Assessment Format and Supporting Course ObjectivesⅧ、Course ResourcesTextbooks：Chen Gong. Finance (9th Edition) [M], Beijing: Renmin University of China Press, 2019Bibliography：1. Edited by Liu Jinghuan, Chen Zhiyong and Li Jingyou. Principles of finance [M], Beijing: HigherEducation Press, 20182. Liu Lingling. Public finance [M]. Beijing: Tsinghua University Press Co., Ltd. 20103. The teaching materials of finance or money and finance in domestic universitiesReading Materials：1. Chinese Journals: Economic Research; financial research; financial columns of major portals, etc.2. Provide other reading materials according to the actual situationⅨ、Notes Prerequisites:Macroeconomics, MicroeconomicsFollow-up Courses:TaxationContents and Requirements of Students' Self-study:No special requirements Bilingual Teaching or Not: NoRequirements and Proportion of Bilingual Teaching:NoneDiscipline and Considerations of Practice Session: no practice session Notes: None。
《投资学》教学大纲
《投资学》教学大纲一、课程概述《投资学》是金融学专业的一门重要课程，主要研究投资理论、投资策略和投资工具。
本课程旨在帮助学生了解投资学的基本概念、原理和方法，掌握投资决策的基本技能，为将来从事金融投资及相关领域的工作奠定坚实的基础。
二、课程目标1、掌握投资学的基本概念、原理和方法，了解投资学的学科体系和前沿研究。
2、掌握投资决策的基本技能，包括投资组合的构建、风险评估、投资策略的制定等。
3、熟悉不同类型的投资工具，如股票、债券、基金、衍生品等。
4、了解市场分析和预测的方法，掌握基本的技术分析工具。
5、理解投资学在现实生活中的应用，能够运用所学知识进行实际投资操作。
三、课程内容第一章投资学导论1、投资学的定义与研究对象2、投资学的研究方法3、投资学的学科发展与前沿研究第二章投资组合理论1、投资组合的基本概念2、均值-方差模型3、最优投资组合的求解方法4、投资组合的风险与收益评估第三章风险管理与资产配置1、风险的概念与测量方法2、风险分散与资产配置3、资本资产定价模型（CAPM）4、有效市场假说（EMH）第四章股票投资策略1、股票市场的概述与运行机制2、股票投资的基本分析方法3、股票投资的技术分析方法4、股票投资策略的实际应用第五章债券投资策略1、债券市场的概述与运行机制2、债券的种类与特点3、债券投资的基本分析方法4、债券投资的技术分析方法5、债券投资策略的实际应用第六章基金投资策略1、基金市场的概述与运行机制2、基金的种类与特点3、基金投资的基本分析方法4、基金投资的技术分析方法5、基金投资策略的实际应用第七章期货与期权投资策略1、期货与期权市场的概述与运行机制。
一、课程概述《基础护理学》是护理学专业的一门基础课程，旨在培养学生掌握护理学的基本理论和实践技能，为后续的护理专业课程打下坚实的基础。
本课程主要涵盖了护理学的基本概念、护理伦理与法律、病人评估与记录、常见疾病的护理技能等内容。
二、课程目标通过本课程的学习，学生应达到以下目标：1、掌握护理学的基本概念、原则和方法，了解护理伦理与法律等方面的知识；2、掌握病人评估和记录的方法，能够准确收集病人的病史和体征信息；3、掌握常见疾病的护理技能，能够根据病人的需求和状况进行针对性的护理；4、能够与医生、护士及其他医护人员有效沟通，共同协作完成病人的治疗和护理；5、培养良好的职业道德和人文素养，能够以关怀和尊重的态度对待病人。
《公司财务》课程教学大纲
《公司财务》课程教学大纲公司财务课程教学大纲课程背景本课程旨在通过系统地介绍公司财务领域的基本概念、原则和方法，培养学生在财务管理方面的理论和实践能力，帮助学生了解和应用财务信息来支持决策和风险管理。
课程目标通过研究本课程，学生将能够：- 理解公司财务管理的重要性和作用- 掌握公司财务相关概念和基本原则- 学会解读和分析财务报表- 能够进行财务分析和预测- 掌握资本预算决策方法- 了解公司风险管理和企业价值评估课程大纲1. 公司财务概述- 公司财务的定义和目标- 会计基本原则和财务报告- 企业风险管理概述2. 资产负债表分析- 财务报表的结构和内容- 资产负债表的主要项目和指标- 资产负债表分析方法3. 利润表分析- 利润表的结构和内容- 利润表的主要项目和指标- 利润表分析方法4. 现金流量表分析- 现金流量表的结构和内容- 现金流量表的主要项目和指标- 现金流量表分析方法5. 财务比率分析- 财务比率的计算和应用- 财务比率的分类和解释- 财务比率分析案例6. 财务预测与决策- 财务预测的方法和技巧- 资本预算决策方法- 项目评估和选择7. 公司风险管理与价值评估- 公司风险管理的基本概念和方法- 企业价值评估的方法和指标- 非财务因素对企业价值的影响授课方法- 讲授基本概念和理论- 分析案例和实际财务报表- 小组讨论和互动研究- 课堂练和作业布置考核方式- 平时表现：参与课堂讨论、完成作业和练- 期中考试：理论知识和分析能力- 期末考试：综合应用和案例分析参考教材[1] Brigham, E. F., & Houston, J. F. (2018). Fundamentals of financial management. Cengage Learning.[2] Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2018). Essentials of corporate finance. McGraw-Hill Education.以上为初步大纲，可能会根据实际教学情况进行微调和调整。
财务报表分析实务课程教学大纲课程标准
一、课程的性质、地位和任务该课程是江苏省五年制高职会计类专业的一门专业平台课程,属于会计专业学生的必修课和核心课,为奠定学生基本理论知识和提高应用能力而设置的一门专业课。
本课程的具体任务是:通过对上市公司财务报表实例数据的计算和案例分析,判断公司的整体财务状况、经营成果和未来的财务变化趋势。
二、课程教学基本要求(一)知识目标要求1.了解财务报表的功能;理解财务报表信息的含义;2.掌握财务报表的编制基础及基本构成;3.掌握财务报表的分析程序和基本分析方法;4.掌握按报表要素进行分析的基本方法及财务报告的综合分析方法;5.掌握运用基本理论对公司报告进行分析的技能。
(二)能力目标要求1.学会收集、阅读主要财务报表;2.会计算财务报表分析所需要的指标数据;能通过指标数据运用企业财务报表分析的基本方法进行分析;3.基本具备通过财务报表评价企业过去和预测企业未来的能力,以及帮助利益关系集团改善决策的能力。
(三)素质目标要求1.养成及时收集与更新财务数据的习惯;2.形成做事严谨务实、知难而进的工作作风,具有良好的团队沟通与协作能力。
三、教学内容和要求根据专业课程目标和涵盖的工作任务要求,确定课程内容和要求,说明学生应获得的素质、知识与能力。
项目一阅读财务报表序号课程模块课程内容及要求活动与建议参考学时1认知财务报表课程内容:认知财务报表,经济业务与报表项目的联系,阅读财务报表。
课程要求:了解财务报表的组成,认知经济业务与财务报表项目的关系,知悉财务报表分析的主体与目标。
预设简化的资产负债表、利润表和现金流量表122解读财务报表案例课程内容:解读资产负债表,解读利润表,解读现金流量表。
课程要求:会阅读财务报表,能初步知悉财务报表数据背后的企业真实情况。
案例教学3认知财务报表分析内容方法课程内容:财务报表分析的主体与目的,财务报表分析的内容,财务报表分析的方法。
课程要求:理解审阅财务报表的步骤与方法,掌握财务报表分析的方法。
财务会计教学大纲
财务会计教学大纲一、课程概述财务会计是会计学专业的核心课程之一，也是经济管理类相关专业的重要基础课程。
本课程主要阐述企业财务会计的基本理论、基本方法和基本技能，旨在培养学生掌握企业财务会计的核算原理和方法，能够熟练运用财务会计知识进行会计处理和财务报表的编制与分析，为学生今后从事财务会计工作和相关经济管理工作奠定坚实的基础。
二、课程目标1、知识目标掌握财务会计的基本概念、基本理论和基本原则。
熟悉企业财务会计的核算方法和程序，包括会计凭证的填制与审核、账簿的登记与管理、会计报表的编制与分析等。
了解企业财务会计相关的法律法规和会计准则。
2、能力目标能够熟练运用财务会计知识进行企业日常经济业务的会计处理，包括编制会计分录、登记账簿、编制财务报表等。
具备一定的财务报表分析能力，能够运用财务分析指标对企业的财务状况和经营成果进行分析和评价。
培养学生的会计职业判断能力和解决实际财务会计问题的能力。
3、素质目标培养学生严谨细致、诚实守信的职业素养和职业道德。
提高学生的团队合作意识和沟通能力。
增强学生的自主学习能力和创新精神。
三、课程内容1、财务会计基础财务会计的概念、目标和特点。
会计基本假设和会计基础。
会计信息质量要求。
会计要素及其确认与计量。
2、会计凭证与账簿会计凭证的种类、填制与审核。
账簿的种类、设置与登记。
记账方法和错账更正方法。
3、流动资产货币资金的核算，包括库存现金、银行存款和其他货币资金。
交易性金融资产的核算。
应收及预付款项的核算，包括应收账款、应收票据、预付账款等。
存货的核算，包括存货的计价方法、存货的收发核算等。
4、非流动资产长期股权投资的核算，包括成本法和权益法。
固定资产的核算，包括固定资产的取得、折旧、后续支出和处置。
无形资产的核算，包括无形资产的取得、摊销和处置。
投资性房地产的核算。
5、负债流动负债的核算，包括短期借款、应付账款、应付票据、应付职工薪酬、应交税费等。
非流动负债的核算，包括长期借款、应付债券、长期应付款等。
《财务会计理论》课程教学大纲(2022)
《财务会计理论》课程教学大纲一、课程名称1．中文名称：财务会计理论2．英文名称：Financial Accounting Theory二、课程概况课程类别：专业学位课学时数：32学分数：2适用专业：会计学开课学期：1开课单位：财会系三、四、教学目的及要求财务会计理论是会计学科体系中的一个重要组成部分。
通过对财务会计理论的学习，加深对财务会计理论研究内容、方法以及会计实务的了解，培养说明和解释财务会计实务的能力。
五、课程主要内容及先修课程主要内容：1）财务会计理论概述：会计理论的定义及其研究意义、财务会计理论体系、会计理论的历史发展。
安排8学时。
2）财务会计理论的研究方法：财务会计的本质、演绎与归纳方法。
安排4学时。
3）财务会计概念框架：对构建财务会计概念框架的认识、财务报告的目标、财务报告信息的质量特征、财务会计的要素、财务报表要素的确认与计量。
安排6学时。
4）构建财务会计理论的规范方法：会计准则的发展与特征、会计准则的制定。
安排4学时。
5）财务报告中的收益理论会计确认与计量理论：对资本与收益的认识、收益的确认与计量、收益与现金流量。
安排4学时。
6）资产计量的理论：资产计量的概念与目的、资产的计量属性、资产计量的模式及选择、各项资产的计量。
安排4学时。
7）财务会计信息披露：财务会计信息披露理论、财务会计信息披露体系、基本会计报表、财务会计信息披露的其他手段。
安排4学时。
8）财务会计信息含量与资本市场有效性：资本市场与信息披露、资本市场效率理论、财务会计信息对股票价格的影响。
安排2学时。
先修课程：会计学，国际会计，财务管理等六、课程教学方法课堂讲授、课堂讨论七、课程考核方式课堂小组讨论评价、期末考试八、课程使用教材《会计理论》，汤云为主编，财经大学出版九、课程主要参考资料1、Eldon S. Hendriksen，<Accounting Theory>，©RICHARD D. IRWIN, INC.2、Jayne Godfrey, Allan Hodgson, Ann Tarca, Jane Hamilton, ScottHolmes, <Accounting Theory> 7th Edition, John Wiley & Sons Australia, Ltd.3、刘仲文，《会计理论与会计准则问题研究》，首都经济贸易大学出版社分委员会主席审批：年月日学院主管院长审批：年月日编号：C3/研部03/002。
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集美大学财务报表分析课程教学大纲
一、课程基本情况
1.课程编号：4000911
2.课程中文名称：财务报表分析课程英文名称：Analysis of Financial Statements
3.课程总学时：32 ，其中：讲课：32，实验：0，上机：0 ，实习：0 ，课外：0 。
4.课程学分：2
5.课程类型：专业选修
6.开课单位：财经学院投资学教研室
7.适用专业：
8.先修课程：会计学、财务会计、财务管理
9.课程负责人：蒋振富
二、教学目的和要求
1.课程说明：本课程为财政学、金融学等专业学生的专业相关课程，是一门选修课。
本课程对于那些有意向在特定行业（如：财务会计、投资理财、信贷审核、证券投资、管理咨询、商业银行、投资银行等）发展的学生具有重要的实践指导意义。
通过该课程的学习，有助于学生掌握基本的分析工具、方法等，合理地评价企业基本的财务状况、经营成果和现金流量情况等，以进行投资、信贷决策等。
2.教学目的：通过本课程的教学，要求学生掌握企业财务报表分析的基础知识和基本理论，能能够利用企业披露的财务信息及其他相关信息对企业的偿债能力、盈利能力、营运能力以及发展能力等做出合理的分析，有效地评价企业的筹资、投资和经营活动，减少投资、信贷等决策过程中的不确定性。
3.教学要求：本课程以课堂讲授为主，辅以一定的案例讨论，并以PPT的形式扩展学生的知识面。
通过教学使学生掌握财务报表分析的基础知识和基本理论，并能应用于财务分析实践中去。
所学部分内容可安排学生自学，教师进行答疑。
在教学中应贯彻理论联系实际的原则，在以课堂教学为主的同时，必须加强作业和实务练习等实践性环节的教学，选取上市公司真实案例，通过学生参与课堂案例讨论，教师点评总结的方式进行财务报表分析，发挥案例式教学的优势，提升学生的理论与实际业务水平。
三、教学内容及要求
第一章财务分析概论
1.1 财务分析的内涵
1.2 财务分析的作用和目标
1.3 财务分析的原则与要求
1.4 财务分析的依据和评价标准
1.5 财务分析的组织和程序
1.6 财务分析方法
1.教学方法与学时分配：课堂讲授，4学时
2.主要内容及基本要求：理解财务分析的内涵、了解财务分析的作用、目的，掌握财务分析的原则、依据和
评价标准；掌握财务分析的基本方法。
第二章资产负债表分析
2.1 资产负债表分析基础
2.2 资产负债表的项目分析
2.3 资产负债表的比较分析
2.4 资产负债表的结构分析
1.教学方法与学时分配：课堂讲授、案例式教学、课堂讨论和课内实验等教学方法，4学时
2.主要内容及基本要求：了解资产负债表分析的基础；理解资产负债表的项目分析；掌握资产负债表的比较分析和结构分析法。
第三章利润表分析
3.1 利润表分析基础
3.2 利润表主要项目分析
3.3 利润表的比较分析
3.4 利润表的结构分析
3.5 利润额变动分析
3.6 利润分配分析
1.教学方法与学时分配：课堂讲授、案例式教学、课堂讨论和课内实验等教学方法，4学时
2.主要内容及基本要求：了解利润表分析的基础；理解利润表的项目分析；掌握利润表的比较分析和结构分析法；掌握利润额和利润分配的变动分析。
第四章现金流量表分析
4.1 现金流量表分析的目的与内容
4.2 现金流量表基本分析
4.3 现金流量表综合分析
1.教学方法与学时分配：课堂讲授、案例式教学、课堂讨论和课内实验等教学方法，2学时
2.主要内容及基本要求：了解现金流量表分析的目的与内容；理解现金流量表的基本分析和综合分析。
第五章企业营运能力分析
5.1 企业营运能力分析概述
5.2 流动资产营运能力分析
5.3 固定资产营运能力分析
5.4 总资产营运能力分析
1.教学方法与学时分配：课堂讲授、案例式教学和课堂讨论等教学方法，4学时
2.主要内容及基本要求：了解资产营运能力分析的内容、目的和影响因素；掌握流动资产营运能力分析的内容和方法；了解固定资产和总资产营运能力分析的指标和方法；
第六章企业偿债能力分析
6.1 企业偿债能力分析的含义
6.2 短期偿债能力分析
6.3 长期偿债能力分析
6.4 短期偿债能力和长期偿债能力的关系
1.教学方法与学时分配：课堂讲授、案例式教学和课堂讨论等教学方法，4学时
2.主要内容及基本要求：了解偿债能力分析的内容和作用；了解影响短期偿债能力和长期偿债能力的具体因素；掌握短期偿债能力和长期偿债能力的分析指标和方法；理解短期偿债能力和长期偿债能力的关系。
第七章企业盈利能力分析
7.1 企业盈利能力分析概述
7.2 企业投资盈利能力分析
7.3 企业经营盈利能力分析
7.4 上市公司盈利能力分析
7.5 盈利质量分析
7.6 盈利能力与偿债能力的关系
1.教学方法与学时分配：课堂讲授、案例式教学和课堂讨论等教学方法，4学时
2.主要内容及基本要求：了解盈利能力分析的目的与内容；掌握投资盈利能力的分析方法；掌握经营盈利能力的分析方法；掌握上市公司盈利能力的分析方法；理解盈利质量的分析；理解盈利能力与偿债能力的关系。
第八章企业发展能力分析
8.1 企业发展能力分析概述
8.2 企业发展能力的财务指标分析
1.教学方法与学时分配：课堂讲授、案例式教学和课堂讨论等教学方法，2学时
2.主要内容及基本要求：了解企业发展能力分析的意义与目的；理解企业发展能力分析的基本框架与内容；掌握发展能力财务指标的内涵、计算和分析。
第九章企业财务综合分析与评价
9.1 财务综合分析和评价概述
9.2 沃尔评分法
9.3 杜邦分析法
1.教学方法与学时分配：课堂讲授、案例式教学和课堂讨论等教学方法，2学时
2.主要内容及基本要求：了解财务综合分析与评价的目的、内容和要求；理解财务综合分析与评价的沃尔评分法；理解杜邦财务综合分析体系的特点和基本思路；掌握杜邦分析法的核心指标；了解杜邦分析法的局限性。
总复习：2学时
四、有关说明
1.教材：孙建华．财务报表分析[M]．北京：清华大学出版社，2012
2.主要参考书：
[1] 池国华,王玉红,徐晶．财务报表分析[M]．北京：清华大学出版社，2011
[2] 钱爱民,张新民．财务报表分析（第二版）[M]．北京：中国人民大学出版社，2011
[3] 岳虹．财务报表分析[M]．北京：中国人民大学出版社，2009
[4] 姜国华．财务报表分析与证券投资[M]．北京：北京大学出版社，2008
[5] 袁淳．财务报表分析[M]．大连：东北财经大学出版社，2009
3.其他说明（教学组织形式、考核方式、习题要求等）
[1] 教学组织形式：多媒体教学+案例讨论
[2] 考核方式：期末考试70%+平时30%
执笔人：
审核人：。