本課程以企業財務管理之四大核心決策為主軸，系統性介紹企業如何透過資本預算決策、資本結構決策、淨營運資金管理與股利政策，在風險與報酬權衡下進行理性決策，以達成公司價值極大化之目標。課程內容結合財務理論、計量分析與實務案例，培養學生運用量化工具進行財務規劃與管理決策的能力。修習本課程後，學生應能：1.理解企業財務管理的整體架構與四大財務決策之相互關聯。2.掌握貨幣時間價值與現金流量概念，作為資本預算決策的基礎。3.評估不同投資方案之可行性，並能比較其對公司價值的影響。3.理解企業融資方式與資本結構配置對風險與報酬的影響。4.認識淨營運資金管理在企業日常營運與流動性管理中的角色。5.分析股利政策之理論基礎與實務考量。6.培養以公司價值極大化為導向的財務決策思維。

This course focuses on the four core decisions of corporate financial management. It systematically introduces how companies make rational decisions under the trade-off between risks and rewards through capital budgeting decisions, capital structure decisions, net working capital management and dividend policies to achieve the goal of maximizing company value. The course content combines financial theory, quantitative analysis and practical cases to cultivate students' ability to use quantitative tools for financial planning and management decision-making. After taking this course, students should be able to: 1. Understand the interrelationship between the overall structure of corporate financial management and the four major financial decisions. 2. Master the concepts of time value of money and cash flow as the basis for capital budgeting decisions. 3. Evaluate the feasibility of different investment plans and compare their impact on the company's value. 3. Understand the impact of corporate financing methods and capital structure allocation on risks and rewards. 4. Understand the role of net working capital management in daily operations and liquidity management of enterprises. 5. Analyze the theoretical basis and practical considerations of dividend policy. 6. Cultivate financial decision-making thinking oriented toward maximizing company value.

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.

參考書: Fundamentals of Corporate Finance (14 Ed.)Stephen A. Ross/ Randolph W. Westerfield/ Bradford D. Jordan (華泰書局代理)

Reference books: Fundamentals of Corporate Finance (14 Ed.) Stephen A. Ross/ Randolph W. Westerfield/ Bradford D. Jordan (Agent of Huatai Book Company)