本課程為學習企業管理知識之重要入門課程之一，內容著重於對企業本質、企業面臨之環境、企業內部各功能之運作以及管理，進行初步之介紹與認識，以做為日後專業五管修習之基礎。本課程目的是要讓初次學習企業的學生，對企業的運作與管理具有一個概括性的認識。具體而言，是要讓學生能夠：(一)習得企業管理的基本概念；(二)認識企業的本質與責任；(三)瞭解企業的外部環境及其對企業之影響；(四)認識企業內部功能運作與管理；(五)培養觀察與分析企業活動的能力。

This course is one of the important entry courses for learning enterprise management knowledge. The content focuses on the operation and management of the enterprise's essence, the environment of the enterprise, and the operation and management of various functions within the enterprise, so as to serve as the basis for future professional five-control training. The purpose of this course is to allow students who are learning from the enterprise for the first time to have a general understanding of the operation and management of the enterprise. Specifically, students must be able to: (1) understand the basic concepts of enterprise management; (2) recognize the nature and responsibility of the enterprise; (3) understand the external environment of the enterprise and its impact on the enterprise; (4) recognize the internal functional operation and management of the enterprise; (5) cultivate the ability to observe and analyze enterprise activities.

上課用書：Ebert, R. J. & Griffin, R. W. (2011). Business Essentials (8th). Pearson Edition: New Jersey. (華泰書局代理)
參考用書：李吉仁、陳振祥 (2005)。企業概論：本質，系統，應用 (第二版)。台北：華泰書局。

Coursebook: Ebert, R. J. & Griffin, R. W. (2011). Business Essentials (8th). Pearson Edition: New Jersey. (Agent from Huatai Books Bureau)
Reference books: Li Jiren, Chen Zhenxiang (2005). Enterprise Overview: Basic, System, Application (Second Edition). Taipei: Huatai Book Bureau.