財務決策係探討企業如何取得資金、運用資金及分配獲益資源的一系列管理決策。財務四大決策包含資本預算決策、短中期融資決策、股利發放政策、營運資金管理決策等議題。無論是個人或企業，均需處理資金從那裡獲得，該投資在那裡，如何選擇適當的投資工具，或者如何分配有限資金在不同用途上等問題。然而我國中小企業普遍不重視財務決策，然未做妥此一財務佈局工作，日後易造成財務不健全，尤值經濟不景氣衝擊時更易加速經營危機。因此如何廣泛深植財務思維，將是公司重要課題。
此外近期公司法修正的一大主題，就是「強化公司治理」。隨著國際機構投資人在評估企業價值時，越來越在乎企業發展願景與管理品質等面向，公司治理議題早已成為國際間企業和投資管理公司極度重視的議題。因此公司治理和企業的財務表現習習相關，亦是檢視一家企業長期永續獲利能力時必要的評估重點。
因此本課程透過財務理論與實務的介紹、財務個案研讀與解析，並藉由財務報表分析的工具，深入探討公司所進行的財務策略與公司治理相關議題，進而達成提升公司價值之最終目標。Financial decisions explore a series of management decisions about how an enterprise acquires funds, uses funds and allocates profit resources. The four major financial decisions include capital budget decisions, short- and medium-term financing decisions, dividend distribution policy, and operation fund management decisions. Whether it is an individual or a business, you need to deal with the problem of where the funds are obtained, where the investment is, how to choose appropriate investment tools, or how to allocate limited funds for different purposes. However, my country's small and medium-sized enterprises generally do not pay attention to financial decisions, but failing to make this financial arrangement work will likely cause financial incompleteness in the future, especially when economic downturns are hit, it is easier to accelerate the crisis of business crisis. Therefore, how to deeply cultivate financial thinking will be an important subject for the company.
In addition, a major theme of the recent amendment to the Company Law is "strengthening corporate governance." As international institutional investors are increasingly concerned about corporate development landscape and management quality when evaluating corporate value, corporate governance issues have long become the topic of extreme attention of international companies and investment management companies. Therefore, corporate governance and the financial performance of a company are also necessary evaluation points when examining a company's long-term and permanent profitability.
Therefore, this course uses financial theory and practice introduction, financial case study and analysis, and through the tools of financial report analysis, we deeply explore the relevant issues of financial strategies and corporate governance carried out by the company, and thus achieve the ultimate goal of enhancing the company's value.
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.
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2. Thank you for your sacrificial view, financial management - new concepts and localization, seventh edition, smart culture, 2018/08/20.
3. Lin Lin et al., Corporate Financial Strategy, Huatai Culture, 2018/02/13.
3. Xu Junming et al., Financial Management Case Analysis, Second Edition, New China Book Bureau, 2020/03.
4. Chen Yucheng et al., Financial case analysis: Global Thought and Planning, Huatai Culture, 2017/11/21.
5. Long Huimin et al., Financial Management Case-Strategies and Analysis, New China Book Bureau, Republic of China 2019/2/12.
6. Xie Yi Hong et al., classic financial case selection, Wunan Book Bureau, 102nd year of the Republic of China.
7. Thank you, Financial Finance: Compulsory manager, unlimited learning of corporate financial strength, Business Weekly, 2018/08/30.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時(含出席)平時(含出席) Usually (including attendance) |
50 | |
| 個案報告與討論個案報告與討論 Case report and discussion |
50 |
