家族企業一直扮演台灣經濟的重要支柱，家族企業最大的價值，乃是家族成員為了共同利益與一致目標，團結努力累積家族資產與價值。如何傳承這些財富，進而延續企業資產與價值，將是家族企業必須周全考慮的議題。
家族企業與非家族企業應有不一樣的視野。非家族企業多以短期營運績效與成果為目標，但家族企業除須注意營運績效與成果外，更須以宏觀角度評估如何使公司永續發展，並傳承給下一代。因此除了探討企業如何取得資金、運用資金及分配獲益資源等一系列財務管理決策外，家族傳承工具與稅務問題、投資架構及股權設計、留才工具、併購、進而IPO上市皆為本課程的主要內容。
本課程將透過理論與案列分享，先就企業財務財務管理的基本觀念進行介紹，並藉由財務報表分析的工具，探討企業重要財務決策。再深入針對財務資金管理、稅務、併購、IPO上市等議題進行探討，進而達成延續家族企業資產與價值之最終目標。
Family businesses have always played an important role in Taiwan's economy. The greatest value of family businesses is that family members work together to accumulate family assets and value for common interests and consistent goals. How to pass on this wealth and thus continue the company's assets and value will be an issue that family businesses must consider carefully.
Family businesses and non-family businesses should have different perspectives. Non-family businesses mostly target short-term operational performance and results, but family businesses must not only pay attention to operational performance and results, but also assess how to sustainably develop the company from a macro perspective and pass it on to the next generation. Therefore, in addition to discussing a series of financial management decisions such as how companies obtain funds, use funds, and allocate profit resources, this course also discusses family inheritance tools and tax issues, investment structures and equity design, talent retention tools, mergers and acquisitions, and IPO listings. Main content.
This course will first introduce the basic concepts of corporate financial management through theory and case sharing, and explore important corporate financial decisions using financial statement analysis tools. Then conduct in-depth discussions on financial capital management, taxation, mergers and acquisitions, IPO listing and other issues, and then achieve the ultimate goal of continuing the assets and value of the family business.
1. Jordan B. D., R. W. Westerfield, and S. A. Ross, Essentials of Corporate Finance , 10 th ed., McGraw-Hill, 2019。
2. 謝劍平，財務管理-新觀念與本土化，七版，智勝文化，2018/08/20。
3. 林霖等，企業財務策略，華泰文化，2018/02/13。
4. 謝劍平，財務煉金術：經理人必修，無門檻學習企業財務力，商業周刊，2018/08/30。
1. Jordan B. D., R. W. Westerfield, and S. A. Ross, Essentials of Corporate Finance , 10th ed., McGraw-Hill, 2019.
2. Xie Jianping, Financial Management-New Concepts and Localization, seventh edition, Zhi Sheng Culture, 2018/08/20.
3. Lin Lin et al., Corporate Financial Strategy, Huatai Culture, 2018/02/13.
4. Xie Jianping, Financial Alchemy: A required course for managers to learn corporate financial capabilities without any barriers, Business Weekly, 2018/08/30.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 出席與上課參與出席與上課參與 Attendance and class participation |
50 | |
| 期末報告期末報告 Final report |
50 |
