本課程旨在引導學生全面理解財務分析與管理的核心概念、理論與實務應用。課程內容將從財務管理的基礎出發，介紹財務報表的基本架構與分析方法，使學生能評估企業的經營績效與財務狀況。接著，課程將深入探討貨幣的時間價值，這是所有財務決策的基石。在此基礎上，我們將探索金融市場的運作機制、主要參與機構，以及股票和債券這兩大重要金融工具的特性與評價方式。課程也將涵蓋企業營運過程中至關重要的營運資金管理。進入到更長期的決策層面，本課程將引導學生學習資本預算決策的評估方法，了解企業如何進行長期投資。此外，課程將剖析企業的資本結構選擇，探討不同融資方式的優劣與影響。股利政策的制定及其對企業價值的影響也是本課程的重點之一。最後，我們將觸及企業成長與策略調整相關的併購與重組議題，並將視野擴展至全球化背景下的國際財務管理，使學生具備應對跨國企業財務挑戰的能力。整體而言，本課程期望培養學生運用財務知識進行理性分析與有效決策的能力，以應對複雜多變的商業環境。This course aims to guide students to fully understand the core concepts, theory and practical applications of financial analysis and management. The course content will be developed from the foundation of financial management, introducing the basic structure and analysis methods of financial reports, so that students can evaluate the business performance and financial status of the company. Next, the course will explore the time value of currency, the cornerstone of all financial decisions. On this basis, we will explore the operating mechanisms, main participation institutions in the financial market, as well as the characteristics and evaluation methods of two important financial instruments, stocks and bonds. The course will also cover the most important management of operation funds during the enterprise operation process. Entering a longer-term decision-making level, this course will guide students to learn how to evaluate capital budget decisions and understand how companies make long-term investments. In addition, the course will analyze the company's capital structure selection and explore the advantages and disadvantages and impacts of different financing methods. The formulation of dividend policies and their impact on corporate value are also one of the key points of this course. Finally, we will touch on merger and reorganization issues related to enterprise growth and strategic adjustment, and expand our vision to international financial management in the context of globalization, so that students can be equipped to challenge cross-national corporate financials. Overall, this course expects to cultivate students' ability to use financial knowledge to conduct rational analysis and effective decision-making to address the complex and variable business environment.
本課程將介紹基礎的財務理論，並運用國內外證券市場實證結果加以說明。
This course will introduce basic financial theory and use domestic and foreign securities market practical results to explain.
財務管理(第六版),李顯儀,全華圖書, 2023。
Financial Management (Sixth Edition), Li Hanyi, Full Chinese Book, 2023.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 | |
| 小考小考 Small exam |
20 | |
| 出席出席 Attend |
20 |
