環境、社會和公司治理係大學畢業生初入職場就要面對的重要議題，相關法律遵循與訊息揭露不可避免的牽扯道德危機，然而具有篤信的道德素養不代表能認知甚至能應對道德危機的情境。鑑於這些情境並不僅限於金融業或財務相關職務，甚至不僅限於工作場合，本課程由掩飾資產掏空或單純美化盈餘的財務報告舞弊切入，期望藉由負面議題增進課程參與者對相關資訊風險與經濟結果的認知，並提升課程參與者的職場道德認知。College graduates from the Department of Environment, Society and Corporate Governance will face important issues when they first enter the workplace. Relevant legal compliance and information disclosure will inevitably involve moral crises. However, having a strong moral quality does not mean that one can recognize or even deal with moral crises. situation. In view of the fact that these situations are not limited to the financial industry or finance-related positions, or even the workplace, this course starts with financial reporting fraud that covers up the emptying of assets or simply embellishes earnings. It is hoped that through negative topics, the course participants will increase their awareness of related information risks and perceptions of economic outcomes, and enhance course participants’ perceptions of workplace ethics.
1. 杜榮瑞、薛富井、蔡彥卿、劉啟群，2020，「財務報表分析」，IFRS第二版，東華書局。
2. 自編講義
1. Du Rongrui, Xue Fujing, Cai Yanqing, Liu Qiqun, 2020, "Financial Statement Analysis", IFRS Second Edition, Donghua Book Company.
2. Prepare your own handouts
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課堂討論課堂討論 Class discussion |
15 | 提問與感想 |
| 期中測驗期中測驗 midterm test |
50 | 選擇題 |
| 分組報告分組報告 Group report |
25 | 舞弊個案 |
| 自主學習自主學習 independent learning |
10 | 由通識中心辦公室評量 |
