財務管理是在一定的整體目標下,關於資產的購置(投資)、資本的融通(籌資)和經營中現金流量(營運資金)、以及利潤分配的管理。在財務學的三大領域構成,即公司財務(Corporation Finance)、投資學(Investments)和宏觀財務(Macro finance),與公司運作習習相關,惟一般而言,論公司財務和金融不同,財務管理注重公司的資金需求和籌措、資本結構、股利政策等。
因此,相較於商管學院之財務管理課程,著重於闡述財務理論之基本架構、內涵及企業經理人各大財務決策,如投資決策,融資 (資本結構) 決策,股利政策,合併與購併以及營運資金決策等之內容及實務做法,而企業法律學程的『財務管理與金融法』,課程規劃安排則著重於企業運作與自由經濟的體系下,如何掌握公司的財務管理內涵及所對應的金融法制規範。簡就這學期本課程設計的重點的金融法制規範與介紹,如下:
(一)投資:相關入股的基本規範,就公司設立、現金增資、組織重組等….公司法
(二)融資:相關企業之長短期金錢借貸,甚至是關係企業、公司債等…公司法乃至於企業金融部門的證券市場(=證交法)及法人金融部門的銀行市場(=銀行法)
(三)股利:涉及公司的財務會計部分,例如盈餘分派、虧損撥補的會計處理股份有限公司的公司法與商業會計法的規範
(四)合併與購併M&A:這部分所涉公司法、企業併購法與證券交易法領域,則於『企業併購理論與實務』介紹
…略
(五)營運資金:企業資金與運用,例如庫藏股與公司內部經營規劃的議題涉及公司法、上市櫃公司的證券交易法特別規範Financial management is the management of asset acquisition (investment), capital financing (financing), operating cash flow (working capital), and profit distribution under certain overall goals. There are three major areas of finance, namely Corporate Finance, Investments and Macro Finance, which are related to company operations. However, generally speaking, when it comes to corporate finance and finance, financial management Pay attention to the company's financial needs and financing, capital structure, dividend policy, etc.
Therefore, compared with the financial management courses in the School of Business and Management, it focuses on explaining the basic structure and connotation of financial theory and the major financial decisions of corporate managers, such as investment decisions, financing (capital structure) decisions, dividend policies, mergers and acquisitions, and The content and practical practices of working capital decision-making, etc., and the course planning and arrangement of "Financial Management and Financial Law" of the Corporate Law Course focuses on how to grasp the connotation of a company's financial management and the corresponding consequences under the system of corporate operations and free economy. Financial legal regulations. A brief introduction to the financial legal norms and regulations that are the focus of this course design this semester is as follows:
(1) Investment: Basic regulations related to shareholding, including company establishment, cash capital increase, organizational reorganization, etc...Company Law
(2) Financing: long-term and short-term monetary loans of related companies, even related companies, corporate bonds, etc.... Corporate law and even the securities market (= Securities and Exchange Law) of the corporate finance department and the bank market (= Banking Law) of the corporate finance department
(3) Dividends: Involving the financial accounting part of the company, such as the accounting treatment of profit distribution and loss appropriation, the regulations of the company law and commercial accounting law of the joint stock company
(4) Mergers and Acquisitions M&A: This part involves the fields of company law, enterprise M&A law and securities exchange law, which are introduced in "Enterprise M&A Theory and Practice"
…slightly
(5) Working capital: corporate funds and their use, such as treasury shares and the company’s internal business planning issues involving the Company Law and the special regulations of the Securities and Exchange Law for listed companies
這是一門有關「財務管理與金融法」的課程,講授的課程主題是「金融法規」,主要的上課內容著重在:1.企業併購、2.金融機構合併、3.資產證劵化、4.金融機構監理等課題上。本課程上課方式將採取案例教學法、理論與實務結合教學,主要依據「金融法規與剪報資料」為授課題材,將直接帶領學生解讀此等金融法規之實事議題並進行法理上的分析思考,並將分週次安排金融專業人士進行專題演講與案例分析 ,希望藉此讓學生多所關心金融法規實事議題,並得從新聞實事中發掘出金融法規的相關議題,以培養學生具備分析思考金融法規相關案件認事用法的能力,俾奠定其等對於金融法規融會貫通的基礎,增進其等對於社會上金融法規實務運作狀況的透徹瞭解。
This is a course about "Financial Management and Financial Law". The subject of the course is "Financial Regulations". The main content of the course focuses on: 1. Corporate mergers and acquisitions, 2. Financial institution mergers, 3. Asset securitization, 4 .On topics such as supervision of financial institutions. This course will adopt the case teaching method and combine theory and practice. It will mainly use "financial regulations and newspaper clippings" as the teaching subject. It will directly lead students to interpret the practical issues of these financial regulations and conduct legal analysis and thinking. Financial professionals will be arranged to give special speeches and case analysis in weekly intervals. , hoping to make students more concerned about practical issues of financial regulations, and to discover relevant issues of financial regulations from news facts, so as to cultivate students' ability to analyze and think about the application of cases related to financial regulations, so as to lay a solid foundation for their understanding of finance. The basis for the integration of laws and regulations will enhance their thorough understanding of the practical operation of financial regulations in society.
廖大穎[公司法原論](三民,2019年)
Liao Daying [On the Principles of Company Law] (Sanmin, 2019)
評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
---|---|---|
平時成績平時成績 usual results |
30 | |
期中成績期中成績 Midterm results |
40 | |
期末成績期末成績 final grade |
30 |