台灣社會歷經數十年的努力造就的經濟奇蹟，固然由於台灣人民的刻苦耐勞精神，加上民主化、自由化、資訊化與國際化的成功，但不可否定我國企業之健全發展，對台灣經濟成功的背後所提供資源的重要性。企業生產所需的資本是<貨幣>，而<貨幣>是滿足人們慾望或投資不可或缺之媒介物。1997年亞洲金融風暴，進而影響韓國、拉丁美洲國家等國匯市、股市劇烈波動。是故，企業經營是否健全，反應於財務報表之健全與否，與一國經濟之發展、政治之穩定與社會之安定，此仍咱們社會科學所關心的議題。
我從事銀行業39年，經歷過1997亞洲金融風暴與2008年雷曼兄弟投資銀行違約事件，造成全球金融風暴，企業之健全與否，無不視財務報表為主軸。我以多年的實務經驗積累，對本課程以實務面教授企業財報分析實務與社會學相關議題，相信同學會有所收獲。

The economic miracle created by Taiwan’s social society’s decades of hard work, although due to the hard-working spirit of the Taiwanese people, coupled with the success of democratization, liberalization, informationization and internationalization, it is impossible to deny the importance of the sound development of our country’s enterprises and the resources provided behind Taiwan’s economic success. The capital required for enterprise production is , and is an indispensable medium to satisfy people's desires or investments. The Asian financial storm in 1997 also affected the fierce fluctuations in the exchange market and stock markets such as South Korea and Latin American countries. Therefore, whether the business is sound is reflected in the soundness and whether the financial report is improved, as well as the economic development of a country, the stability of politics and the stability of society, is still a topic of concern to our social sciences.
I have been in the banking industry for 39 years. During the 1997 Asian financial storm and the 2008 Lehman Brothers Investment Banking Contract, it has caused global financial storm. The soundness and failure of enterprises are the main focus of financial reporting. With years of practical experience, I have been able to teach corporate finance reports to analyze practical and social issues in this course in a practical way. I believe that my classmates will gain something.

企業財務報表分析， 作者: 黃昱程， 出版社:華泰文化

Analysis of corporate financial report, author: Huang Yucheng, Publisher: Huatai Culture