1. 課程目標：
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AI工具的運用，強化財報分析的品質與效率。採用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創造企業價值。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，增強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。

2. 課程特色及內涵：
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，應具備「財報力」，善用AI工具與解析財報數字知悉經營本質。探討企業的資產品質、經營品質、盈餘品質與企業競爭力，以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。

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 use of AI tools, the quality and efficiency of financial report analysis are enhanced. Use financial report information from well-known domestic and foreign companies to learn how to evaluate a company's competitiveness and create corporate value from financial statements. Through the analysis and discussion of cases, we will deepen corporate managers' understanding and application of financial statements, enhance their sensitivity to financial report numbers, and then use them to improve the quality of corporate business decision-making.

2. Course features and connotation:
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 make good use of AI tools and analyze financial report numbers to understand the nature of their operations. Discuss the company's asset quality, operating quality, earnings quality and corporate competitiveness to 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.

參考上課講義。

Refer to class handouts.