會計是商用的語言，是企業營運過程與營運結果的主要具體呈現工具之一。成本是用來記錄、 衡量及報導產品及服務的成本資訊系統。主要功能為累積生產過程中所發生之成本，並將其歸屬（分攤）到最終產品。而財務管理則結合了經濟學、成本、會計的理論，可用來協助企業擬定策略，有效利用經濟資源以提昇營運效率。 本課程為3-0學分之設計，主要目的是讓學生了解會計、成本、財務的相關專業知識，並探討營利性組織營運流程與會計、成本、財務之間的相關概念，以啟發學生利用此課程之知識，協助其對財務管理相關議題之思考與應用，進而提昇決策品質。

Accounting is the language of business and one of the main concrete presentation tools for an enterprise's operating processes and results. Cost is a cost information system used to record, measure and report products and services. The main function is to accumulate the costs incurred during the production process and attribute (allocate) them to the final product. Financial management combines the theories of economics, cost, and accounting, and can be used to assist companies in formulating strategies and effectively utilizing economic resources to improve operational efficiency. This course is designed for 3-0 credits. The main purpose is to allow students to understand the relevant professional knowledge of accounting, cost, and finance, and to explore the related concepts between the operating processes of for-profit organizations and accounting, cost, and finance, so as to inspire students to use the knowledge of this course to help them think and apply financial management-related issues, thereby improving the quality of decision-making.

鑑於非商管科系學生之學術背景多限於理工農醫學科及一般基礎管理，在投資各種風險日益遽增及金融商品多樣化之環境下從事高層管理，恐嫌不足。本課程乃專為醫學科系專業人士設計，增進其對公司財務分析管理及金融市場之了解，使修習同學能為個人理財投資、公司財務規劃及管理做出明確的決策。

Considering that the academic background of non-business management students is mostly limited to science, engineering, agriculture, medicine and general basic management, it may not be enough to engage in high-level management in an environment where various investment risks are increasing and financial products are diversified. This course is specially designed for medical professionals to enhance their understanding of corporate financial analysis, management and financial markets, so that students can make clear decisions on personal financial investments, corporate financial planning and management.

健康照護機構財務管理 林妍如 陳金淵 合譯/ Financial Management of Health Care Organizations William N. Zelman; Michael J. McCue; Alan R. Millikan; Noah D. Glick 合著
財務管理, Jonathan Berk, Peter Demarzo著, 培生出版, 2008

Financial Management of Health Care Organizations Co-translated by Lin Yanru and Chen Jinyuan/Co-authored by William N. Zelman; Michael J. McCue; Alan R. Millikan; Noah D. Glick
Financial Management, by Jonathan Berk and Peter Demarzo, Pearson, 2008