闡述公司財務的工作內容與涵蓋範圍，使學生對於財務的功能有正確的認知。由於公司的目標就是要創造公司的價值，因此本課程亦會使學生從簡單的價值觀念開始，到最後理解創造價值策略的形成。縱使學生本身並非從事財務工作，亦可透過本課程瞭解如何判斷公司是否健全與是否是具有價值的公司，進而輔助本身的投資能力。課程主題包括財務報表分析、總體經濟對企業運作之影響資本預算、資本結構、股利政策等；課程將以講授方式為主，並透過學生分組討論的方式為輔，以利學生能夠建具理論與實務的一致性。

Describe the work content and coverage of the company's financial business, so that students can have a correct understanding of the functions of financial business. Since the company's goal is to create the value of the company, this course will also enable students to start with a simple value concept and finally understand the formation of a value creation strategy. This allows students to not work in financial work, but can also learn how to determine whether the company is sound and whether it is a valuable company, thereby helping their investment capabilities. The course topics include financial report analysis, impact of overall economics on corporate operations. Capital budget, capital structure, dividend policy, etc.; the course will be mainly taught and discussed through student division and discussion, so as to help students establish consistency between theory and practice.

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.

主要教科書：徐俊明、楊維如，財務管理：理論與實務，五版，2011 年，新陸書局。

Main textbooks: Xu Junming, Yang Weiru, Financial Management: Theory and Practice, 5th Edition, 2011, New China Book Bureau.