1. 課程目標Course Objectives：
本課程目標為培養企業經理人閱讀與分析財務報表的能力與經營決策的連結。透過國內外知名企業的財報資訊，學習如何從財務報表評估企業的競爭力與提升企業價值。並藉由案例的分析與討論，來深化企業經理人對於財務報表的認知與應用，提昇對財報數字的有感度，進而活學活用在企業經營決策品質的提升。此外ESG也對企業財務報表產生了顯著影響。隨著可持續發展和負責任商業實踐的認識日益增強，企業被要求在財務報告中披露與ESG相關的信息，這不僅影響了企業的財務績效，也改變了投資者和其他利益相關者對企業價值的評估方式，因此本課程也納入ESG對財務報告影響的議題。

2. 課程特色Course Features：
看懂財務報表是企業領袖的必備素養。企業經營的核心能力是商業的智慧與經營謀略，而財務報表則是淬煉商業智謀的起點。具有高度商業智謀的經營者，應具有「財報力」，善於利用財報數字知悉經營本質，掌握公司變革的關鍵。
財報的基本元素是數字，財報數字主要反映商業交易活動的經濟實質，但無可避免也存在衡量誤差，及精心設計的人為操縱。魔鬼藏在「財報」中，企業經營者應提升自身的財報力，做為順風時的煉金術，逆風時的求生術，創造企業永續經營的護城河。

3. 課程結構及範圍 Course Structure and Scope：
四大財務報表介紹與國內外知名企業案例分析。資產品質、經營品質、盈餘品質與企業競爭力之探討。財報舞弊的特徵與警訊。ESG、財務報告與永續報告。

1. Course Objectives:
The goal of this course is to cultivate the ability of corporate managers to read and analyze financial statements and connect them with business decisions. Through the financial report information of well-known domestic and foreign companies, learn how to evaluate the competitiveness of companies and enhance corporate value from financial statements. Through the analysis and discussion of cases, we will deepen corporate managers' understanding and application of financial statements, improve their sensitivity to financial report numbers, and then use them to improve the quality of corporate business decision-making. In addition, ESG has also had a significant impact on corporate financial statements. With the increasing awareness of sustainable development and responsible business practices, companies are required to disclose ESG-related information in financial reports. This not only affects the financial performance of companies, but also changes the way investors and other stakeholders evaluate corporate value. Therefore, this course also includes the topic of the impact of ESG on financial reporting.

2. Course Features:
Understanding financial statements is an essential quality for business leaders. The core capabilities of enterprise management are business wisdom and business strategies, and financial statements are the starting point for tempering business acumen. Operators with a high degree of business acumen should have "financial reporting skills" and be good at using financial report figures to understand the nature of operations and grasp the key to company change.
The basic element of financial reporting is numbers. Financial reporting numbers mainly reflect the economic essence of business transactions, but there are inevitably measurement errors and carefully designed human manipulations. The devil is hidden in the "financial reports". Business operators should improve their financial reporting capabilities as alchemy in times of tailwinds and survival skills in times of headwinds to create a moat for sustainable business operations.

3. Course Structure and Scope Course Structure and Scope:
Introduction to the four major financial statements and case analysis of well-known domestic and foreign companies. Discussion on asset quality, operating quality, earnings quality and corporate competitiveness. Characteristics and warning signs of financial reporting fraud. ESG, financial reporting and sustainability reporting.

請參考上課講義與教材

Please refer to the class handouts and teaching materials