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。Environment, society and corporate governance are important issues that college graduates must face when they first enter the job. Relevant legal compliance and information disclosure inevitably lead to moral crisis. However, having faithful moral integrity does not mean that they can recognize or even respond to moral crisis situations. In view of these situations, it is not only limited to financial or financial-related vocational activities, but even to workplaces. This course is based on financial reporting fraud that covers assets or simply beautifies profits. It is expected that through negative questions, the knowledge of the relevant information risks and economic results of the course participants, and the moral awareness of the course participants is improved.
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 Fengqing, Liu Qiqun, 2020, "Financial Report Analysis", IFRS Second Edition, Donghua Book Bureau.
2. Self-edited lectures
| 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 Sub-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 |
