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 decision-making is a series of management decisions that explore how an enterprise obtains funds, uses funds, and allocates beneficial resources. The four major financial decisions include capital budgeting decisions, short- and medium-term financing decisions, dividend payment policies, working capital management decisions and other issues. Whether you are an individual or a business, you all need to deal with issues such as where the funds are obtained, where the investments are, how to choose appropriate investment vehicles, 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 decision-making, and if they fail to complete this financial layout work, it will easily lead to financial insufficiency in the future, especially when the economic downturn hits, it is more likely to accelerate business crises. Therefore, how to deeply ingrain financial thinking will be an important issue for the company.
In addition, a major theme in the recent revision of the Company Law is "strengthening corporate governance." As international institutional investors pay more and more attention to aspects such as corporate development vision and management quality when evaluating corporate value, corporate governance issues have long become an issue that international companies and investment management companies attach great importance to. Therefore, corporate governance is closely related to a company's financial performance, and is also a necessary evaluation focus when examining a company's long-term sustainable profitability.
Therefore, this course uses the introduction of financial theory and practice, the study and analysis of financial cases, and the tools of financial statement analysis to deeply explore the company's financial strategies and corporate governance-related issues, thereby achieving the ultimate goal of increasing 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。
Introduces the theoretical basis and practical techniques of a company's investment and financing decisions, including topics such as capital budgeting, securities evaluation, capital costs, dividend policy, and short-term working capital management. In addition, some new development topics will be introduced, including risk management and options. and company mergers and acquisitions, etc.
Introduce the company's theoretical basis and practical techniques for investment decision-making, including NPV, IPP, Incremental IRR and investment decision-making methods under uncertainty.
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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.
3. Xu Junming et al., Financial Management Case Analysis, Second Edition, Xinlu Bookstore, 2020/03.
4. Chen Yucheng et al., Financial Case Analysis: Global Thinking and Layout, Huatai Culture, 2017/11/21.
5. Zhong Huimin et al., Financial Management Cases-Strategy and Analysis, Xinlu Book Company, Republic of China, 2019/2/12.
6. Xie Yihong et al., Selected Classic Financial Cases, Wunan Book Company, 102 years of the Republic of China.
7. Xie Jianping, Financial Alchemy: A compulsory 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 |
|---|---|---|
| 平時(含出席)平時(含出席) Normal times (including attendance) |
50 | |
| 個案報告與討論個案報告與討論 Case report and discussion |
50 |
