財務報表與企業關係緊密, 若要瞭解企業之經營績效、財務狀況、現金流量與發展趨勢, 最好的方法是分析財務報表。 本課程幫助學生獲得正確的財務報表分析的觀念, 瞭解各種分析方法的邏輯基礎, 並學習各種方法的應用。

Financial reports are closely related to the enterprise. If you want to understand the business performance, financial conditions, cash flows and development trends of the enterprise, the best way is to analyze the financial reports. This course helps students obtain correct financial report analysis concepts, understand the logical basis of various analytical methods, and learn the application of various methods.

幫助學生瞭解各種財務報表分析的方法及其應用, 其內容大致包含下列六大單元: 現金流量分析、償債能力分析、資本結構分析、資產運用效能分析、風險分析和經濟附加價值等。

Help students understand various financial report analysis methods and applications. The content roughly includes the following six major units: cash flow analysis, debt capability analysis, capital structure analysis, asset utilization efficiency analysis, risk analysis and economic additional value, etc.

(1) Palepu, 2010, Business Analysis & Valution: Using Financial Statements, Hwa-Tai.
(2) Gibson, 2010, Financial Reporting Analysis: Using Financial Accounting Information, Hwa-Tai.
(3) 郭敏華, 2010, 財務報表分析, 智勝。

(1) Palepu, 2010, Business Analysis & Valution: Using Financial Statements, Hwa-Tai.
(2) Gibson, 2010, Financial Reporting Analysis: Using Financial Accounting Information, Hwa-Tai.
(3) Guo Minhua, 2010, Financial Report Analysis, Wisdom.