《财务管理》课程教学大纲
新疆农业职业技术学院财务管理课程教学大纲经济类专业适用(doc 15)
新疆农业职业技术学院财务治理课程教学大纲经济类专业适用制定单位：经管教研室执笔人：金才亮审批单位：经济贸易学院制定时刻：2004年7月修订使用讲明财务治理学是研究企业财务活动的全然理论、全然规律和一般方法的科学。
它是一门有用性，综合性较强的学科。
该课程是会计与审计等专业的专业核心课，为必修课程。
通过本课程学习使学员把握现代企业财务治理的全然理论、全然原理和方法，了解当今企业财务治理的新思想、新方法、新趋势，培养学生的全然治理素养和治理能力，以应用于企业财务治理实践，具有十分重要的意义。
本课程能力结构与知识结构是针对各级财务治理岗位能力分析而设计的，并结合了以就业为导向的职业教育理念，在以能力教学为主的原那么下，结合本校的教学资源提出了教学建议：。
本课程内容共分八个模块和11个专题，共方案60学时，其中课内理论教学50学时,实践教学10学时。
本课程在教学目标上，以培养学生的创新精神为灵魂，以培养实际治理技能为全然。
在课程内容体系上，按先进、有用标准选择内容，按技能培养为主线构建体系，并建立动态更新机制。
在教学方法上，采纳理论和实际相结合的原那么，采取课堂讲授与案例分析，讨论，练习，测验相结合的教学方法，重视调动学生学习积极性，构建参与式、互动式和模拟教学的方法体系。
在教学全然建设上，以教育部高职高专规划教材为主教材，构建学校与企业共建、教师与企业家合讲、讲授与多媒体结合的立体化系统。
【能力分析】按照各级财务治理者进行综合治理的需要，本课程要重点培养学生的预算能力、筹集资金能力、工程治理能力、资产治理能力、财务分析能力。
使学生全面了解财务治理的各环节和流程，包括财务治理制度、财务战略、资产治理、财务分析等，使学生今后能更快更好地习惯工作环境。
【适用范围】：会计与审计专业。
【认证与证书】：参加全国会计证考试，取得会计证书。
【课程考核】：以综合治理技能考核为主线，建立开放式的全程考核体系。
要对学生平常课堂参与状况、作业完成情况、特殊是实践教学中的表现等进行全面考核，记进成绩，并加大日常考核的比重，平常作业占25%，能力考核占25%，期末考试占50%。
财务管理教学大纲
财务管理教学大纲一、课程目标本教学大纲旨在帮助学生全面了解财务管理的基本概念和理论，以及应用财务分析工具和技巧来做出有效的财务决策。
通过本课程的学习，学生将能够：1. 掌握财务管理的基本概念和原理。
2. 理解财务报表的编制和分析方法。
3. 学会运用财务比率和指标分析企业的财务状况。
4. 了解资本预算和投资分析的基本原则。
5. 学会运用风险管理工具和方法评估财务风险。
6. 掌握资本结构管理和财务杠杆的理论和实践。
7. 熟悉股票和债券市场，了解融资和股权融资的方法和策略。
8. 学会运用财务规划和控制原理优化企业的财务运营。
二、课程内容1. 财务管理导论a. 财务管理的定义和基本原理b. 财务管理的职能和目标c. 财务管理的相关法律和道德规范2. 财务报表分析a. 财务报表的基本结构和要素b. 财务报表的编制和分析方法c. 财务指标和比率的计算和解读3. 资本预算和投资决策a. 资本预算的基本原则和决策方法b. 投资项目的评估和选择c. 风险评估和风险管理工具的应用4. 资本结构管理a. 资本结构的定义和组成b. 杠杆效应和财务杠杆比率的分析c. 资本结构优化和资本成本控制5. 融资和股权融资a. 融资的基本原则和方式b. 债务融资和股权融资的比较和分析c. 股票和债券市场的运作和交易机制6. 财务规划和控制a. 财务预算的编制和控制b. 现金流量管理和预测c. 资本运营周期和绩效评估三、教学方法1. 授课通过课堂讲解，向学生介绍财务管理的相关理论和原则，讲解财务报表分析和财务决策方法。
2. 案例分析使用实际案例，让学生应用所学知识解决真实世界的财务管理问题，培养实际操作能力。
3. 小组讨论将学生分成小组，让他们一起讨论财务管理的相关问题，并提出解决方案，加强合作和团队精神。
4. 独立研究学生需要自主研究和阅读相关财务管理的文献和案例，提高他们的学习能力和独立思考能力。
四、评估方法1. 平时表现（30%）包括课堂参与度、小组讨论、独立研究等方面的评估。
财务管理综合实训教学大纲.doc
《财务管理综合实训》课程大纲（试用）课程代码：课程性质：专业必修课程课程学时：80前置、后续课程：本课程实习对象是财务管理、会计学相关专业本科生，本课程属于专业必修课。
财务会计实习，是为了巩固、应用《财务会计》的理论知识；根据《企业会计准则》的规定，融会计理论与实践为一体，对企业经济业务进行记账、算账、报账等账务处理，特别是围绕着资产、负债、所有者权益、收入、费用和利润等企业会计事项进行核算，通过实习使学生达到巩固和加深理解所学财务会计理论知识，加强实际动手能力和操作能力的目的，学以致用。
与相关课程联系：本课程的前置课程是《会计学基础》、《财务会计学》、《财务管理》、《成本会计》、《管理会计》等课程，本课实训为以后学习财会专业知识，奠定了良好的账务处理基础。
一、课程整体目标：本实习课是配合中级财务会计理论课的实践课，具有浓厚的实践性和具体操作性。
会计模拟实训的目的是全面提高学生的识证能力、制证能力、登账能力和编制会计报表以及经济活动分析能力。
通过工业会计模拟实训，熟悉成本计算操作技术处理程序，掌握材料采购成本计算、产品生产成本计算和产品销售成本计算的基本操作技能，掌握资产负债表、利润表、利润分配表及现金流量表的编制方法。
加深对会计，特别是企业会计的理论知识及方法的掌握与运用，提高会计工作技能。
二、教学条件：教室或会计手工实验室，使用会计凭证、会计账簿和会计报表等实训资料三、教学方法：完全通过学生手工实习操作掌握会计核算整套程序。
四、课程内容设计：本课程主要采用学生动手实际操作训练为主、指导教师引导为辅的方法，达到理论指导实践、实践促进理论学习目的。
总学时：80学时，总学分：5学分。
时间内容要求第1周开账工作根据资料登记期初余额第2周供应过程核算业务填制原始凭证、记账凭证第3周生产过程核算业务填制原始凭证、记账凭证第4周生产过程核算业务填制原始凭证、记账凭证第4周销售过程核算业务填制原始凭证、记账凭证第6周期末转账业务填制原始凭证、记账凭证第7-10周登帐业务编制科目汇总表，登记总账；根据记账凭证，登记明细帐第n-13周登帐业务编制科目汇总表，登记总账；根据记账凭证，登记明细帐第14、15周编制财务报表工作编制资产负债表、损益表、现金流量表第16周凭证装订、园结、考核注：登账业务也可以灵活分散安排在每日进行，指导教师对实习内容可以根据学生实际操作情况做出相应调整。
财务管理课程教学大纲
《财务管理》课程教学大纲课程名称：财务管理课程代码： INDE2018英文名称： Financial and Costing Management课程性质：专业必修课程学分/学时：3学分/54学时开课学期：第5学期适用专业：工业工程先修课程：基础会计、工程经济、经济学基础、管理学基础后续课程：无开课单位：机电工程学院课程负责人：窦云霞大纲执笔人：窦云霞大纲审核人：杨宏兵一、课程性质和教学目标（在人才培养中的地位与性质及主要内容，指明学生需掌握知识与能力及其应达到的水平）课程性质：财务管理是工业工程专业的一门专业选修课程；本课程也是管理类其他专业和经济类部分专业的学科基础课程。
它以 "企业"为对象，以管理学原理为基础，阐述了企业财务管理的基本原理与方法。
教学目标：通过本课程的学习，使学生明确财务管理的含义，目标和特点，认识做好财务管理工作对于促进生产经营、提高经济效益的重要意义；理解财务管理的基本内容，懂得各种财务活动的联系以及财务活动同其他经济活动的联系；在系统掌握财务管理的基本理论和基本知识的基础上，熟练掌握财务管理的各种业务方法，具有一定的财务分析和解决财务管理问题的能力，为经营决策服务，并为学习其他课程打下良好的基础。
二、课程教学内容及学时分配（含课程教学、自学、作业、讨论等内容和要求，指明重点内容和难点内容。
重点内容：★；难点内容：∆）1、总论（3学时）1.1财务管理的概念1.2财务管理的目标1.3企业组织形式与财务经理1.4财务管理的环境目标及要求：1)掌握企业财务管理的概念、目标；2)熟悉企业组织形式与财务管理环境。
讨论内容：1．财务管理与财务会计的区别与联系。
2. 财务管理在企业管理中的地位与作用。
2、财务管理的价值观念（6学时）2.1货币时间价值2.2风险与报酬2.3证券估值目标及要求：1)了解货币的时间价值的概念及算法；2)掌握风险与报酬的关系★；3)掌握证券估值的方法★。
国际财务管理教学大纲
国际财务管理教学大纲一、课程基本信息课程名称：国际财务管理课程类别：专业必修课学分：＿____总学时：＿____授课对象：＿____二、课程目标本课程旨在让学生了解国际财务管理的基本理论、方法和技能，培养学生在全球化背景下进行财务管理的能力。
具体目标包括：1、掌握国际财务管理的基本概念、环境和特点。
2、熟悉外汇风险管理、国际投资决策、国际融资决策等核心领域的理论与方法。
3、具备运用国际财务管理知识分析和解决实际问题的能力。
4、培养学生的全球视野和跨文化沟通能力，以适应日益国际化的财务管理环境。
三、课程内容（一）国际财务管理概述1、国际财务管理的定义、范围和重要性2、国际财务管理的环境因素，包括政治、经济、法律、文化等3、国际财务管理与国内财务管理的区别与联系（二）外汇市场与汇率1、外汇市场的运作机制2、汇率的决定因素和汇率制度3、汇率预测方法（三）外汇风险管理1、交易风险、折算风险和经济风险的识别与衡量2、外汇风险的防范策略，如套期保值、货币选择、提前或延迟收付等3、外汇风险管理的案例分析（四）国际投资决策1、国际直接投资和间接投资的特点与决策程序2、国际投资环境评估3、国际投资项目的现金流量分析和风险评估（五）国际融资决策1、国际融资渠道，如国际股权融资、国际债务融资、国际贸易融资等2、国际融资成本和资本结构的确定3、国际融资中的风险及其管理（六）国际营运资金管理1、国际现金管理、应收账款管理和存货管理2、国际转移定价的策略与运用（七）国际税收筹划1、国际税收体系和税收差异2、国际税收筹划的方法和策略3、避免国际双重征税的方法（八）跨国公司财务管理1、跨国公司的财务管理体制2、跨国公司内部资金转移和业绩评价3、跨国并购中的财务管理问题四、教学方法1、课堂讲授：讲解国际财务管理的基本理论和方法，引导学生建立系统的知识框架。
2、案例分析：通过实际案例分析，培养学生运用所学知识解决实际问题的能力。
3、小组讨论：组织学生进行小组讨论，促进学生之间的思想交流和团队合作能力。
《EXCEL财务管理应用》课程教学大纲
EXCE1财务管理应用课程大纲课程代码：00405221课程学分：2课程总学时：28适用专业：财务管理专业一、课程概述（一）课程的性质本课程是学生本科阶段的专业核心课课程，通过EXCE1等软件来进行财务信息的分析与处理。
本课程教学的主要任务：理论课的教学以EXCE1为核心，以EXCE1的操作全面讲解财务信息的分析与处理的主要内容，包括：EXCe1在财务管理与分析中的应用基础，公式及函数的应用，数据分析处理，并结合财务实例进行联系与引申。
同时，合理设置实验内容以配合理论课的教学，明确每一次实验的训练目标，体现实用性的实验理念，对每个实验尽可能不给学生过多的提示而使其自己联系，以贴近实际使用，使学生未来能够尽快融入工作。
（二）设计理念与开发思路本课程为学生将来走上集团公司社会财务管理岗位的办公自动化打下基础。
先修课程为《财务管理》、《管理学》，课堂上适当复习初中级财务管理的相关内容，在教学过程中启发学生应用已学的知识和课程内容结合，来解决具体问题。
二、课程目标通过学习本课程，学生应达到：基本掌握EXCeI在财务管理与分析中的应用，具有提出、调查、分析问题的能力，并具有用EXCeI解决财务管理与分析问题的基本能力。
在切实培养提高学生实践动手能力的同时，在实践中不断培养学生独立思考、综合分析、推理判断的能力，科学思维能力和创新意识，培养学生的自学能力，锻炼学生的学习方法，相互协作的团队精神。
强调学生实验前的准备工作，教师在实验课的上一周向学生布置下周实验的内容，让学生有充分的时间准备实验课内容。
课前对实验中的难点进行演示，实验中对学生进行指导，启发学生的手脑并用，培养学生通过实验独立获取知识和操作技能的能力，注重随堂考查，点评学生实验情况和实验报告，不断强化学生的动手能力。
三、课程内容与要求合计四、课程实施建议本课程以网络教学为载体，主要采用案例分析法、主题讨论法等多种教学方法相结合。
网络教学：利用多媒体一体化教室、校园网等资源优势，构建本课程的教学网站，通过网络提供丰富的教学资源。
《保险公司财务管理》课程教学大纲
学时数
课程内容和教学重点
教材/参考书
课程作业
1
2
保险公司财务管理导论概论
2
4
保险公司财务管理的宏观与微观环境
3
4
保险公司财务管理基础和工具
案例分析
4
4
保险公司组织、治理结构和绩效考评
案例分析
5
6
保险公司筹资与管理
案例分析
6
6
保险公司投资与管理
案例分析
7
6
我国公司利润分配与管理
案例分析
8
4
国际保险公司财务管理前沿
自主填写
*如该门课为多位教师共同开设，请对课程负责人加以注明。
课程通过系统分析保险公司财务上的监管要求、测算指标以及管理原则，从微观层面上分析保险行业的特殊性。此外，课程通过案例分析具体讲解现实生活中，保险公司财务管理可能存在的问题。为了更好地体会保险公司决策层的运营过程，课程中还会安排沙盘推演的游戏，帮助学生更好地掌握财务管理的相关知识。
（三）教材和教学参考资料（不少于5种）
（一）课程性质
请根据教学培养方案上的课程性质在以下栏目中选择。
通识教育课程 □ 大类基础课程 □
专业必修课程□ 专业选修课程 √ 其他 □
（二）教学目标和基本内容
理解和掌握保险公司财务管理的基本原则和方法，学会通过财务报表上的会计信息去分析一家保险公司的营运以及盈利能力，体会保险公司经营上不同于其他企业的特殊性。
《保险公司财务管理》课程教学大纲
课程代码
编写时间
2022年3月
课程名称
保险公司财务管理
英文名称
Financial Management of Insurance Companies
国际财务管理 教学大纲
《国际财务管理》教学大纲课程：国际财务管理院系：会计学院教研室：专业财务教研室目录一、教学大纲编写说明 (2)二、课程课时分配表 (4)三、教学大纲目录 (5)四、教学大纲1.第一章国际财务管理导论 (7)2.第二章国际财务管理与文化、政治、法律环境 (10)3.第三章国际财务管理与经济环境 (13)4.第四章企业外汇风险管理 (17)5.第五章企业国际融资运作 (21)6.第六章企业国际投资分析 (24)7.第七章跨国经营的业绩评价与控制 (27)教学大纲编写说明一、本课程的性质随着我国加入WTO组织，经济开放的步伐加快，外国投资者加快了对中国的国际直接投资，中国企业也开始走出国门。
企业的国际业务数量增加，导致财务管理内容增加，国际财务管理已被提上议事日程。
该课程主要阐述企业跨出国界的特殊财务管理理论及技术，这一课程的研究和学习，必将提高我国企业财务管理工作的管理水平。
二、教学目的和要求国际财务管理课程的教学是针对财务管理专业的学生，使他们在不长的一段时期（一个学期）内，比较清楚地了解、理解和掌握国际财务的基本知识，这包括理论知识，还包括大部分具有可操作性的实务知识。
要求对这门课程的基本框架结构、基本概念、基本理论和基本操作程序必须掌握。
对难点问题反复思考和认真分析。
三、本课程教学内容安排本课程的内容分六个部分：第一部分为国际财务管理导论，主要介绍国际企业与经济全球化，国际财务管理的基本概念和特征。
第二部分为国际财务管理环境，介绍国际财务管理的文化、政治、法律、经济环境，重点介绍与国际财务关系较紧密的国际金融环境。
第三部分是企业外汇风险管理，包括外汇经营风险管理、外汇交易风险管理与外汇会计折算风险管理。
第四部分为国际融资运作，包括国际金融市场与国际融资、跨国公司资本成本与资本结构、国际营运资本管理。
第五部分为国际投资分析，包括国际投资组合、公司战略与国外直接投资、跨国公司资本预算，政治风险评价与管理。
财务管理课程大纲完整版
财务管理课程教学设计案例一、课程整体设计（一）课程设置—依据会计专业岗位职业能力要求开设该课程会计专业岗位职业能力要求：能熟练掌握财务管理方法和理论；能熟练掌握企业筹资、投资的渠道和方式；会运用金融工具计算财务管理的相关指标；能合理编制财务预算；能正确进行财务决策。
2.课程定位该课程旨在帮助学生树立财务管理理念，掌握财务预测、财务决策、财务预算、财务控制及财务分析的各种方法及专业技能，养成诚实守信的职业道德和认真负责、善于沟通的工作能力，培养学生运用财务管理方法和技能解决中小企业资金筹集管理、投资管理、营运资金管理及收益分配管理等财务管理实践问题的核心职业能力。
《财务管理》课程是依据会计专业培养目标和中小企业财务管理岗位的职业能力与职业素质所开设的一门会计专业主干课程。
是会计专业的核心课程之一。
3.课程位置《财务管理》课程以《会计职业基础》、《统计学原理》、《财务会计》、《财政与金融》、经济法》等课程的学习为基础，是进一步学习《证券投资》、《资产评估》、《税收筹划》、《会计报表分析》等课程的基础，也是学生中级会计职称考试的必考课程之一。
4.课程目标学院人才培养目标：培养“脑子灵、懂管理、善经营、会动手、身心好、讨人喜”的高素质技能型专门人才。
会计专业的人才培养目标：立足淮安、面向江苏，为中小企业培养“讲诚信、重操守、负责任，精算善管”的适应出纳、会计核算、会计管理和财务管理岗位需要的高素质技能型会计人才。
该课程总体目标：帮助学生树立财务管理理念，掌握财务预测、财务决策、财务预算、财务控制及财务分析的各种方法及专业技能，养成诚实守信的职业道德和认真负责、善于沟通的工作能力，培养学生运用财务管理方法和技能解决中小企业资金筹集管理、投资管理、营运资金管理及收益分配管理等财务管理实践问题的核心职业能力。
具体目标如下：知识目标：1.熟悉《会计法》、《企业财务通则》、《企业会计准则》、《企业内部控制规范》、《公司法》等有关企业财务管理的法规；2.能合理筹集资金，正确投资决策，有效营运资产，规范收益分配等财务主要业务。
财务管理(英语)-教学大纲
《财务管理基础（双语）》教学大纲课程编号：课程类型：专业课总学时：32 讲课学时：32 实验（上机）学时：0 学分：2适用对象：先修课程：财务会计、概率与统计一、课程的教学目标Financial management is a foundation course for undergraduate students in accounting school. Financial management draws on the knowledge acquired in other areas of accounting, including terms and concepts from the fields of financial accounting, managerial economics, and quantitative methods. A solid understanding of basic mathematics and its application in business contexts is required.Financial management emphasizes on the major decisions made by financial executives of an organization. Topics introduced in this course include the following: • Financial planning• Working capital management• Capital budgeting• Strategic decision making• Cost of capital• Security valuation二、教学基本要求1.Teaching RequirementsFirstly, a learning bridge between theory and practice should be built. While teaching, teachers should emphasize on the financial theories and the role in guiding practice. The ability of using theory knowledge to analysis typical financial cases andsolve practical problems should be trained. Thirdly, a variety of teaching methods should be used. Theory teaching should combine with case study and classroom teaching should combine with students’self-study. Various learning methods are encouraged to be adopted to help students to consolidate the learned knowledge.2. Selection Principles of Teaching MaterialsThe content of teaching materials should cover the main points and basic methods of corporate finance and the framework of teaching materials should be universally accepted in China. However, the framework of the teaching materials should be strict in structure and have a clear logic relationship. While explaining the basic theories and methods of finance, the teaching materials should combine those theories with practice to conform the trend. The latest development of corporate finance should also be included in the teaching materials.3. Teaching Method and Grade sTeaching Method: While teaching, the key points should be focused and difficult points should be taught clearly. Modern means of teaching are encouraged to be used. Exercises are used to help students to prepare and review the lessons. Extra newspapers, magazines and website should be provided, and students are encouraged to use these channels to collect information combined with theory principles learned in the class to analyze and solve practical problems. Homework are required to be completed by individuals or discussed in groups according to the difficulty of the problems.Grades:Homework and test in classroom: 30%;Final Examination: 70%.三、各教学环节学时分配教学课时分配四、教学内容Part 1 Introduction of Financial ManagementChapter 1 The Role of Financial ManagementWhat is Financial Management?The Goal of the FirmCorporate GovernanceOrganization of the Financial Management FunctionKey Learning Points：What is Financial Management?The Goal of the FirmObjectives：After Studying Chapter 1, you should be able to: Explain why the role of the financial manager today is so important. Describe "financial management" in terms of the three major decision areas that confront the financial manager.Identify the goal of the firm and understand why shareholders' wealth maximization is preferred over other goals. Understand the potential problems arising when management of the corporation and ownership are separated (i.e., agency problems). Demonstrate an understanding of corporate governance.Discuss the issues underlying social responsibility of the firm. Understand the basic responsibilities of financial managers and the differences between a "treasurer" and a "controller."Questions：1. If all companies had an objective of maximizing shareholder wealth, would people over-all tend to be better or worse off?2. Contrast the objective of maximizing earnings with that of maximizing wealth.3. What is financial management all about?4. Explain why judging the efficiency of any financial decision requires the existence of a goal?5. What are the three major function of the financial manager? How are they related?6. Should the managers of a company own sizable amounts of common stock in the company? Why are the pros and cons?7. As an investor, do you think that some managers are paid too much? Do their rewards come at your expense?8. How does the notion of risk and reward govern the behavior of financial managers?9. What is corporate governance? What role does a corporation’s board of directors play in corporate governance?10. Compare and contrast the role that a firm’s treasurer and controller have in the operation of the firm.Chapter 2 The Business, Tax, and Financial EnvironmentsThe Business EnvironmentThe Tax EnvironmentThe Financial EnvironmentKey Learning Points：The Tax EnvironmentThe Financial EnvironmentObjectives：After Studying Chapter 2, you should be able to: Describe the four basic forms of business organization in the United States – and the advantages and disadvantages of each. Understand how to calculate a corporation's taxable income and how to determine the corporate tax rate - both average and marginal. Understand various methods of depreciation. Understand why acquiring assets through the use of debt financing offers a tax advantage over both common and preferred stock financing. Describe the purpose and make up of financial markets. Demonstrate an understanding of how letter ratings of the major rating agencies help you to judge a security’s default risk. Understand what is meant by the term “term structure of interest rates”and relate it to a “yield curve.”Questions：1. What is the principal advantage of the corporate form of business organization? Discuss the importance of this advantage to the owner of a small family restaurant. Discuss the importance of this advantage to a wealthy entrepreneur who owns several businesses.2. What are some of the disadvantages of (a) a sole proprietorship? (b) a partnership? (c) a limited liability company (LLC)?3. Are individual tax rates progressive or regressive in the sense of increasing or decreasing with income levels?4. The method of depreciation does not alter the total amount deducted from income during the life of an asset. What does it alter and why is that important?5. What is the purpose of financial markets? How can this purpose be accomplished efficiently?6. What is meant by making the financial markets more efficient? More complete?7. What are the major sources of external financing for business firms?8. In addition to financial intermediaries, what other institutions andarrangements facilitate the flow of funds to and from business firms?Part 2 ValuationChapter 3 The Time Value of MoneyThe Interest RateSimple InterestCompound InterestAmortizing a LoanCompounding More Than Once per YearKey Learning Points：Simple InterestCompound InterestObjectives：After Studying Chapter 3, you should be able to: Understand what is meant by "the time value of money." Understand the relationship between present and future value. Describe how the interest rate can be used to adjust the value of cash flows – both forward and backward – to a single point in time. Calculate both the future and present value of: (a) an amount invested today; (b) a stream of equal cash flows (an annuity); and (c) a stream of mixed cash flows.Distinguish between an “ordinary annuity” and an “annuity due.” Use interest factor tables and understand how they provide a shortcut to calculating present and future values. Use interest factor tables to find an unknown interest rate or growth rate when the number of time periods and future and present values are known. Build an “amortization schedule” for an installment-style loan.Questions：1. What is simple interest?2. What is compound interest? Why is it important?3. What kinds of personal financial decisions have you made that involve compound interest?4. What is an annuity? Is an annuity worth more or less than a lump sum payment received now that would be equal to the sum of all the future annuity payment?5. What type of compounding would you prefer in your savings account? Why?6. Contrast the calculation of future (terminal) value with the calculation of present value. What is the difference?7. What is the advantage of using present value tables rather than formulas? Chapter 4 The Valuation of Long-Term SecuritiesDistinctions Among Valuation ConceptsBond ValuationPreferred Stock ValuationCommon Stock ValuationRates of Return (or Yields)Key Learning Points：Bond ValuationPreferred Stock ValuationCommon Stock ValuationObjectives：After Studying Chapter 4, you should be able to: Distinguish among the various terms used to express value. Value bonds, preferred stocks, and common stocks. Calculate the rates of return (or yields) of different types of long-term securities. List and explain a number of observations regarding the behavior of bond prices.Questions：1. What connection, if any, does a firm’s market value have with its liquidationand/or going-concern value?2. Could a security’s intrinsic value to an investor ever differ from the security’s market value? If so, under what circumstances?3. In what sense is the treatment of bonds and preferred stock the same when it comes to valuation?4. A20-year bond has a coupon rate of 8%, and another bond of the same maturity has a coupon rate of 15%. If the bonds are alike in all other respects, which will have the greater relative market price decline if interests increase sharply? Why?5. Why are dividends the basis for the valuation of common stock?6. Why is the growth rate in earnings and dividends of a company likely to taper off in the future? Could the growth rate increase as well? If it did, what would be the effect on stock price?7. Using the constant perpetual growth dividend valuation model, could you havea situation in which a company grows at 30% per year (after subtracting out inflation) forever? Explain.Chapter 5 Risk and ReturnDefining Risk and ReturnUsing Probability Distributions to Measure RiskAttitudes Toward RiskRisk and Return in a Portfolio ContextDiversificationThe Capital Asset Pricing Model (CAPM)Efficient Financial MarketsKey Learning Points：Using Probability Distributions to Measure RiskAttitudes Toward RiskDiversificationThe Capital Asset Pricing Model (CAPM)Objectives：After Studying Chapter 5, you should be able to: Understand the relationship (or “trade-off”) between risk and return. Define risk and return and show how to measure them by calculating expected return, standard deviation, and coefficient of variation. Discuss the different types of investor attitudes toward risk. Explain risk and return in a portfolio context, and distinguish between individual security and portfolio risk. Distinguish between avoidable (unsystematic) risk and unavoidable (systematic) risk and explain how proper diversification can eliminate one of these risks. Define and explain the capital-asset pricing model (CAPM), beta, and the characteristic line. Calculate a required rate of return using the capital-asset pricing model (CAPM). Demonstrate how the Security Market Line (SML) can be used to describe this relationship between expected rate of return and systematic risk. Explain what is meant by an “efficient financial market” and describe the three levels (or forms) of market efficiency.Questions：1. If investors were not risk averse on average, but rather were either risk indifferent (neutral) or even liked risk, would the risk- return concepts presented in this chapter be valid?2. Define the characteristic line and its beta.3. Why is beta a measure of systematic risk? What is its meaning?4. What is the required rate of return of a stock? How can it be measured?5. Is the security market line constant over time? Why or why not?6. Suppose that you are highly risk averse but that you still invest in common stocks. Will the beta of the stocks in which you invest be more or less than 1.0? Why?7. If a security is undervalued in terms of the capital-asset pricing model, whatwill happen if investors come to recognize this undervaluation?Part 3 Tools of Financial Analysis and PlanningChapter 6 Financial Statement AnalysisFinancial StatementsA Possible Framework for AnalysisBalance Sheet RatiosIncome Statement and Income/Balance Sheet RatiosTrend AnalysisCommon-Size and Index AnalysisKey Learning Points：Balance Sheet RatiosIncome Statement and Income/Balance Sheet RatiosObjectives：After Studying Chapter 6, you should be able to: Understand the purpose of basic financial statements and their contents. Understand what is meant by “convergence” in acco unting standards. Explain why financial statement analysis is important to the firm and to outside suppliers of capital. Define, calculate, and categorize (according to liquidity, financial leverage, coverage, activity, and profitability) the major financial ratios and understand what they can tell us about the firm. Define, calculate, and discuss a firm’s operating cycle and cash cycle. Use ratios to analyze a firm's health and then recommend reasonable alternative courses of action to improve the health of the firm.Analyze a firm’s return on investment (i.e., “earning power”) and return on equity using a DuPont approach. Understand the limitations of financial ratio analysis. Use trend analysis, common-size analysis, and index analysis to gainadditional insights into a firm's performance.Questions：1. What is the purpose of a balance sheet? An income statement?2. Why is the analysis of trends in financial ratios important?3. Auxier Manufacturing Company has a current ratio of 4 to 1 but is unable to pay its bills. Why?4. Can a firm generate a 25% return on assets and still be technically insolvent (unable to pay its bills)? Explain.5. The traditional definitions of collection period and inventory turnover are criticized because in both cases balance sheet figures that are a result of approximately the last month of sales are related to annual sales (in the former case) or annual cost of goods sold (in the latter case). Why do these definitions present problems? Suggest a solution.6. Explain why a long-term creditor should be interested in liquidity ratios?7. Which financial ratios would you be most likely to consult if you were the following?a. A banker considering the financial of seasonal inventoryb. A wealthy equity investorc. The manager of a pension fund considering the purchase of a firm’sbondsd. The president of a consumer products firm8. In trying to judge whether a company has too much debt, what financial ratios would you use and for that purpose?9. Why might it be possible for a company to make large operating profits, yet still be unable to meet debt payments when due? What financial ratios might be employed to detect such a condition?10. Does increasing a firm’s inventory turnover ratio increase its profitability? Why should this ratio be computed using cost of goods sold (rather than sales, asis done by some compilers of financial statistics)?Chapter 7 Fund Analysis, Cash-Flow Analysis, and Financial Planning Flow of Funds (Sources and Uses) StatementAccounting Statement of Cash FlowsCash-Flow ForecastingRange of Cash-Flow EstimatesForecasting Financial StatementsKey Learning Points：Forecasting Financial StatementsObjectives：After Studying Chapter 7, you should be able to: Explain the difference between the flow of funds (sources and uses of funds) statement and the statement of cash flows –and understand the benefits of using each. Define "funds" and identify sources and uses of funds. Create a sources and uses of funds statement, make adjustments, and analyze the final results. Describe the purpose and content of the statement of cash flows as well as implications that can be drawn from it. Prepare a cash budget from forecasts of sales, receipts, and disbursements – and know why such a budget should be flexible. Develop forecasted balance sheets and income statements. Understand the importance of using probabilistic information in forecasting financial statements and evaluating a firm's condition.Questions：1. Contrast flow of funds (sources and uses) statements with cash budgets as planning tools.2. What is the purpose of a statement of cash flow?3. Discuss the benefits that can be derived by the firm from cash budgeting.4. Explain why selling inventory to credit customers is considered a source offunds when in fact no “funds” were generated?5. Is depreciation a source of funds? Under what conditions might the “source”dry up?6. Why do bankers closely analyze cash flow statements and/or sources and usesof funds statements in considering credit applications?7. What are the major points of difference between a cash budget and the sourcesand uses of funds statement?8. On what items should the financial manager concentrate in order to improvethe accuracy of the cash budget? Explain your reasoning.9. Why is the sales forecast so important in preparing the cash budget?10. What are the two principal ways by which one can prepare forecast financialstatements?Part 4 Working Capital ManagementChapter 8 Overview of Working Capital ManagementWorking Capital ConceptsWorking Capital IssuesFinancing Current Assets: Short-Term and Long-Term MixCombining Liability Structure and Current Asset DecisionsKey Learning Points：Working Capital ConceptsCombining Liability Structure and Current Asset DecisionsObjectives：After Studying Chapter 8, you should be able to: Explain how the definition of "working capital" differs between financial analysts and accountants. Understand the two fundamental decision issues in working capital management –and the trade-offs involved in making these decisions. Discusshow to determine the optimal level of current assets. Describe the relationship between profitability, liquidity, and risk in the management of working capital. Explain how to classify working capital according to its “components” and according to “time” (i.e., either p ermanent or temporary). Describe the hedging (maturity matching) approach to financing and the advantages/disadvantages of short- versus long-term financing. Explain how the financial manager combines the current asset decision with the liability structure decision.Questions：1. What does working capital management encompass? What functional decisions are involved, and what underlying principle or trade-off influences the decision process?2. Utilities hold 10% of total assets in current assets; retail trade industries hold 60% of total assets in current assets. Explain how industry characteristics account for this difference.3. Distinguish between “temporary” and “permanent” working capital.4. If the firm adopts a hedging (maturity matching) approach to financing, how would it finance its current assets?5. Some firms finance their permanent working capital with short-term liabilities (commercial paper and short-term notes). Explain the impact of this decision on the profitability and risk of these firms.6. Suppose that a firm finances its seasonal (temporary) current assets with long-term funds. What is the impact of this decision on the profitability and risk of this firm?7. At times, long-term interest rates are lower than short-term rates, yet the discussion in the chapter suggests that long-term financing is more expensive. If long-term rates are lower, should the firm finance itself entirely with long-term debt?8. How does shortening the maturity composition of outstanding debt increase the firm’s risk? Why does increasing the liquidity of the firm’s assets reduce the risk?9. What are the costs of maintaining too large a level of working capital? Too small a level of working capital?10. How is a margin of safety provided for in working capital management? Chapter 9 Cash and Marketable Securities ManagementMotives for Holding CashSpeeding Up Cash ReceiptsS-l-o-w-i-n-g D-o-w-n Cash PayoutsElectronic CommerceOutsourcingCash Balances to MaintainInvestment in Marketable SecuritiesKey Learning Points：Cash Balances to MaintainInvestment in Marketable SecuritiesObjectives：After Studying Chapter 9, you should be able to: List and explain the motives for holding cash. Understand the purpose of efficient cash management. Describe methods for speeding up the collection of accounts receivable and methods for controlling cash disbursements. Differentiate between remote and controlled disbursement, and discuss any ethical concerns raised by either of these two methods. Discuss how electronic data interchange (EDI) and outsourcing each relates to a company’s cash collections and disbursements. Identify the key variables that should be considered before purchasing any marketable securities. Define the most common money-market instruments that a marketable securities portfolio manager would consider for investment.Describe the three segments of the marketable securities portfolio and note which securities are most appropriate for each segment and why. Questions：1. Define the function of cash management?2. Explain the concept of concentration banking.3. Explain how the lockbox system can improve the efficiency of cash management.4. Money market instruments are used as investment vehicles for otherwise idle cash. Discuss the most important criterion for asset selection in investing temporarily idle cash.5. Discuss the impact of lockbox banking on corporate cash balance.6. What are compensating ban balance, and why are they not the same for all depositors?7. What is net float? How might a company “play the float” in its disbursements?8. Under what conditions would it be possible for a company to hold no cash or marketable securities? Are these conditions realistic?9. What are the three motives for holding cash?10. What is outsourcing? Why might a company outsource some or all of its cash management processes? What is business processing outsourcing (BPO)? Chapter 10 Accounts Receivable and Inventory ManagementCredit and Collection PoliciesAnalyzing the Credit ApplicantInventory Management and ControlKey Learning Points：Analyzing the Credit ApplicantInventory Management and ControlObjectives：After Studying Chapter 10, you should be able to: List the key factors that can be varied in a firm's credit policy and understand the trade-off between profitability and costs involved. Understand how the level of investment in accounts receivable is affected by the firm's credit policies. Critically evaluate proposed changes in credit policy, including changes in credit standards, credit period, and cash discount. Describe possible sources of information on credit applicants and how you might use the information to analyze a credit applicant. Identify the various types of inventories and discuss the advantages and disadvantages of increasing/decreasing inventories. Describe, explain, and illustrate the key concepts and calculations necessary for effective inventory management and control, including classification, economic order quantity (EOQ), order point, safety stock, and just-in-time (JIT).Questions：1. Is it always good policy to reduce the firm’s bad debts by “getting rid of the deadbeats”?2. Is an increase in the collection period necessarily bad? Explain.3. What are the principal factors that can be varied in setting credit policy?4. If credit standards for the quality of accounts accepted are changed, what things are affected?5. Why is the saturation point reached in spending money on collections?6. What is the purpose of establishing a line of credit for an account? What are the benefits of this arrangement?7. The analysis of inventory policy is analogous to the analysis of credit policy. Propose a measure to analyze inventory policy that is analogous to the aging of accounts receivable.8. What are the principal implications to the financial manager of ordering costs, storage costs, and cost of capital as they relate to inventory?9. Explain how efficient inventory management affects the liquidity and profitability of the firm.10. How can the firm reduce its investment in inventories? What costs might the firm incur from a policy of very low inventory investment?11. Do inventories represent an investment in the same sense as fixed assets?12. Should the required rate of return for investment in inventories of raw materials be the same as that for finished goods?Chapter 11 Short-Term FinancingSpontaneous FinancingNegotiated FinancingFactoring Accounts ReceivableComposition of Short-Term FinancingKey Learning Points：Factoring Accounts ReceivableComposition of Short-Term FinancingObjectives：After Studying Chapter 11, you should be able to: Understand the sources and types of spontaneous financing. Calculate the annual cost of trade credit when trade discounts are forgone. Explain what is meant by "stretching payables" and understand its potential drawbacks. Describe various types of negotiated (or external) short-term borrowing. Identify the factors that affect the cost of short-term borrowing. Calculate the effective annual interest rate on short-term borrowing with or without a compensating balance requirement and/or a commitment fee. Understand what is meant by factoring accounts receivable.Questions：1. Explain why trade credit from suppliers is a “Spontaneous source of funds”.2. Trade credit from suppliers is very costly source of funds when discounts arelost. Explain why many firms rely on this source of funds to finance their temporary working capital.3. Suppose that a firm elected to tighten its trade credit policy from “2/10, net 90”to “2/3f0”. What effect could the firm expect this change to have on its liquidity?4. Why are accrued expenses a more spontaneous source of financing than tradecredit from suppliers?5. Why is the rate on commercial paper usually less than the prime rate chargedby bankers and more than the Treasury bill rate?6. Why would a firm borrow bank funds at higher rates instead of issuingcommercial papers?7. Who is able to issue commercial paper and for what purpose?8. How do bankers’acceptances differ from commercial paper as a means offinancing?9. Compare and contrast a line of credit and a revolving credit agreement.10. Would you rather have your loan on a “collect basis” or a “discount basis” ifyou were a borrower, all other things being the same? If you were a lender?11. What determines whether a lending arrangement is unsecured or secured?12. As a lender, how would you determine the percentage you are willing toadvance against a particular type of collateral?13. As a financial consultant to a company, how would you go aboutrecommending whether to use an assignment of accounts receivable or a factoring arrangement?14. In choosing the composition of short-term financing, what factors should beconsidered?Part 5 Investment in Capital Assets。
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《财务管理》课程教学大纲
课程名称（中文）： 财务管理
课程名称（英文）： Financial Management
适用专业：会计学、财务管理学
课程类别及课程模块：学科专科课程
课程编码：054080
学分/开课学期和周学时/学时类型/折算后总学时：
4学分、第五学期、4学时/周、理论+实验、64学时
教材名称及作者、出版社、出版时间、版次：
《财务管理学》，作者：王化成，中国人民大学出版社 ，2015年，第七版
大纲主笔人：XXXX
大纲审定人：XXXX
一、课程的目的、要求和任务（黑体，小四号，加粗，下同）
课程目的：通过本课程的学习，使学生在理解现代财务管理一般原理的基础上，着
重掌握利用资金的时间价值、投资的风险报酬和借贷的利率等三个影响财务决策的重要
因素进行筹资决策、投资决策、盈利分配决策等现代财务管理的方法。
课程要求：
通过本课程的学习，要求学生加深对企业各种财务管理理论的理
解，了解资金管理过程中各种财务指标的内涵和运用，能够独立完成专项或综
合财务决策。
课程任务：讲授与课堂讨论法相结合的方式，使得学生系统学习现代财务管理理论
体系，并掌握运用学会财务分析的实用工具对企业财务活动进行分析和做出决策。
二、大纲基本内容及学时分配
财务管理目标、财务估价、财务分析、财务战略与预算、投资管理、资本成本和资本
结构、流动资金管理、筹资管理、股利分配
包括第1-11章。具体学时分配如下：
第一章 总论 3学时
1、教学内容
主要教学内容：理解企业财务活动与财务关系，掌握财务管理目标的主要观点
和与之相关的利益冲突，经济、法律、金融市场和社会文化环境对财务管理的影响。
教学重点：理解企业的财务活动
教学难点：学习过程中注意理论学习与案例剖析有机结合
教学疑点：财务管理目标的适用条件
教学章节：
第一节 财务管理的概念
第二节 财务管理的目标
第三节 财务管理的环境
2、教学目的
掌握 财务管理的概念及其特点、财务管理目标的主要观点
熟悉 财务管理的环境对财务活动的影响
了解 企业组织形式与财务经理的工作职责
第二章 财务管理的价值观念 8学时
1、教学内容
本章为课程的重点章节，是后续教学内容的价值基础，所以基本所有内容均
需掌握。本章不但讲解了财务管理学的两大价值观：时间价值和风险价值，并在此
基础上讲解了实践中最典型的金融产品的价值基本评估模型
教学重点：货币时间价值概念，复利终值与现值，年金终值与现值、债券和股票
的价值评估
教学难点：先付年金、实际利率与名义利率的计算及其关系、证券组合的风险与报
酬分析、资本资产定价模型的内涵与应用
教学疑点：证券投资系统风险分析
教学章节
第一节 货币时间价值
第二节 风险与收益
第三节 证券估价
2、教学目的
掌握 货币时间价值的概念，复利的终值与现值、年金终值与现值的计算方法、
证券组合的风险与报酬分析、资本资产定价模型、以及实践中债券和股
票的价值评估
熟悉 风险与报酬的概念以及度量方法
第三章 财务分析 6学时
1、主要教学内容：理解不同的会计信息使用者进行财务分析的不同目的，掌握财
务分析的内容与方法，能够熟练运用财务比率分析分析企业的财务状况，掌
握各种财务比率的计算方法，理解财务比率的含义。
教学章节
第一节 财务分析基础
第二节 财务能力分析
第三节 财务趋势分析
第四节 财务综合分析
教学重点：在财务综合分析中重点学习杜邦分析法，要求通过杜邦分析法可以全
面评价企业的财务状况和盈利能力。
教学难点：正确理解偿债能力、营运能力、盈利能力和发展能力之间的关系，综合
评价企业的财务状况和经营状况，并在分析的基础发行企业财务状况存在的问
题，正确提出解决问题的方案。
教学疑点：要求通过杜邦分析法可以全面评价企业的财务状况和盈利能力，并能提
出解决问题的方案
2、教学目的
掌握： 财务分析的方法运用比率分析法对企业偿债能力、营运能力、盈利能
力和发展能力进行分析。掌握企业财务趋势分析方法，以及杜邦分析法
熟悉： 财务分析的作用、目的、内容、程序和基础
了解： 其他企业财务综合分析方法
第四章 财务战略与预算 3学时
1、教学内容
财务战略的特征和类型，财务战略的选择依据和方式，全面预算的构成、筹资
数量的预测方法、利润预算的编制和财务状况预算的编制。
教学章节：
第一节 财务战略
第二节 全面预算体系
第三节 筹资数量的预测
第四节 财务预算
重点：本章的学习重点是理解财务战略的特征和类型，财务战略的选择依据和方式、
筹资数量的预测方法、利润预算的编制和财务状况预算的编制。
难点：本章的难点是对财务战略的特征和类型的理解，财务战略的选择依据和方式、
筹资数量的预测方法的掌握及其应用，以及对财务战略、全面预算和财务预算
的联系的把握。
疑点：运用营业收入比例法进行筹资数量预测时敏感项目的划分。
2、教学目的
掌握 理解财务战略的特征和类型，财务战略的选择依据和方式，筹资数量的预测
方法、利润预算的编制和财务状况预算的编制
熟悉 全面预算管理体系，包括全面预算的含义及特点、全面预算的构成、全面预
算的作用、全面预算的依据，以及全面预算的组织与程序。
了解 销售预算、生产预算等营业预算的编制方法
第五章 长期筹资方式 4学时
1、教学内容
教学章节：
第一节 长期筹资概述
第二节 股权性筹资
第三节 债务性筹资
第四节 混合性筹资
教学重点：本章的学习重点是理解和掌握普通股的分类、股票上市决策、股票发行
定价的方法，理解普通股筹资的优缺点；掌握债券的种类、债券发行定价的方法、债券
的评级，理解债券筹资的优缺点；掌握长期借款的种类、银行借款的信用条件、企业对
贷款银行的选择，理解融资租赁筹资的优缺点；理解混合性筹资方式中的优先股筹资、
可转换债券筹资和认股权证筹资的种类、方式、特点和优缺点等。
教学难点：本章的学习难点是对企业长期筹资中各种筹资方式的种类，方法，特
点，优缺点的认识和理解。学会整体把握这种筹资方式之间的联系和区别，学会灵活
选择和综合应用各种筹资方式。
教学疑点：书中关于备兑权证的定义。
2、教学目的
掌握 企业作为筹资主体，根据其经营活动、投资活动和调整资本结构等长期需要，
通过长期筹资渠道和资本市场，运用长期筹资方式，经济有效地筹措和集中
长期资本的活动。长期筹资是企业筹资的主要内容。本章需要掌握股票发行
定价的方法，理解普通股筹资的优缺点；掌握债券的种类，债券发行的方法，
债券的评级，理解债券筹资的优缺点；银行借款的信用条件、理解长期借款
筹资的优缺点；掌握租赁的种类、融资租赁的租金测算方法，理解融资租赁
的有确定；理解混合筹资方式中的优先股筹资、可转换债券筹资和认股权证
筹资的种类，方式，特点和优缺点等。
熟悉 掌握长期借款的种类，普通股的分类、股票上市决策等
了解 长期筹资的意义，企业对贷款银行的选择，
第六章 资本结构决策 8学时
1、教学内容
教学章节：
第一节 资本结构的理论
第二节 资本成本的测算
第三节 杠杆利益与风险的衡量
第四节 资本结构决策分析
第七章 投资决策管理 4学时
第一节 长期投资概述
第二节 投资现金流量的分析
第三节 折现现金流量方法
第四节 非折现现金流量方法
第五节 投资决策指标的比较
第八章 投资决策实务 6学时
第一节 现实中现金流量计算
第二节 项目投资决策
第三节 风险投资决策
第四节 通货膨胀对投资分析的影响
第九章 短期资产管理 5学时
第一节 营运资本管理
第二节 短期资产管理
第三节 现金管理
第四节 短期金融资产管理
第五节 应收账款管理
第二节 存货规划及控制
第十章 短期筹资管理 2学时
第一节 短期筹资政策
第二节 自然性融资
第三节 短期借款筹资
第四节 短期融资券
第十一章 股利理论 3学时
第一节 股利及其分配
第二节 股利理论
第三节 股利政策及其选择
第四节 股票分割与股票回购
三、与其他课程的关系
四、考核方式
考核形式：考试。
评分标准：考试卷面占70%%，实验成绩占20%，考勤占10%。
五、参考书目
1．《公司理财精要》，斯蒂芬·罗斯（Stephen A.Ross），张建平译，人民邮电出版社，2003年；
2．《国际财务管理》，马度拉（Madur,J.），杨淑娥等译，东北财经大学出版社，2006.1