本課程以財務理論為基礎介紹當代財務管理概念。課程內容包括公司組織及經營目標之探討、財務報表分析、貨幣之時間價值、資產評價、風險與報酬、資本預算等重要之基礎財務觀念。學生修習此課程後，預期能培養日常生活中對財務相關議題之認知、對重大財務時事之敏感度，以及獨立思考自我判斷的基本分析能力。

This course introduces contemporary financial management concepts based on financial theory. The course content includes important basic financial concepts such as company organization and business goals, financial report analysis, time value of currency, asset evaluation, risk and compensation, capital budget, etc. After taking this course, students are expected to cultivate their understanding of financial-related issues in daily life, their sensitivity to major financial affairs, and their basic analytical ability to think independently and self-judgment.

介紹公司之投資與融資決策的理論基礎與實務技術，包括資本預算、證券評價、資金成本、股利政策與短期營運資金管理等主題，此外，將介紹一些新發展之課題，包括風險管理、選擇權及公司併購等。
介紹公司之投資決策理論基礎與實務技術，包括NPV,IPP,Incremental IRR 與不確定性下之投資決策方法。

Introduce the theoretical basis and practical technology of the company's investment and financing decisions, including capital budget, securities evaluation, fund costs, dividend policy and short-term operation fund management and other topics. In addition, some new development topics will be introduced, including risk management, choice rights and company mergers.
Introduce the company's investment decision theory basic and practical technology, including NPV, IPP, Incremental IRR and investment decision methods under uncertainty.

財務管理， 精簡第六版 (Fundamentals of Financial Management, concise 6e)
Eugene F. Brigham and Joel F. Houston 著
林坤輝、莊雅妃、蔡惠承 譯

Financial Management, Concise 6e）
By Eugene F. Brigham and Joel F. Houston
Lin Kunxiu, Zhuang Yafei, Cai Huicheng