財(cái)務(wù)管理學(xué)A教學(xué)大綱

課程編號(hào)：10024009

課程名稱：財(cái)務(wù)管理學(xué)A/FinancialManagementA

學(xué)分：4.5

學(xué)時(shí)：72

適用專業(yè)：會(huì)計(jì)學(xué)（合作培養(yǎng)）

建議修讀學(xué)期：第6學(xué)期

開課單位：商學(xué)院會(huì)計(jì)系

先修課程：基礎(chǔ)會(huì)計(jì)學(xué)A中級(jí)財(cái)務(wù)會(huì)計(jì)學(xué)A1

一、課程性質(zhì)、目的與任務(wù)

本課程是會(huì)計(jì)（中外合作）專業(yè)的一門重要專業(yè)基礎(chǔ)課程，主要闡述財(cái)務(wù)管

理的基本原理.方法和內(nèi)容，包括財(cái)務(wù)管理的作用、環(huán)境、貨幣的時(shí)間價(jià)值、估

價(jià)、風(fēng)險(xiǎn)與收益、財(cái)務(wù)報(bào)表分析、資本成本、現(xiàn)金流分析和資本預(yù)算，使學(xué)生初

步具備財(cái)務(wù)學(xué)基礎(chǔ)理論和解決實(shí)際問題的能力，為學(xué)生以后繼續(xù)深化本專業(yè)后續(xù)

課程的學(xué)習(xí)和將來走上本專業(yè)工作崗位打下良好的基礎(chǔ)。

二、教學(xué)內(nèi)容、基本要求及學(xué)時(shí)分配（按章節(jié)列出內(nèi)容要求學(xué)時(shí)等，實(shí)驗(yàn)上機(jī)項(xiàng)

目要列在課程內(nèi)容一欄）

ts重學(xué)實(shí)±

難

學(xué)點(diǎn)時(shí)驗(yàn)手

課程內(nèi)容點(diǎn)

要(☆安學(xué)學(xué)注

(△)

求)排時(shí)

Chapter1TheRoleofFinancialManagement2

WhatIsFinancialManagement?ThegoaloftheFirm

c2

OrganizationoftheFinancialManagementFunction

Chapter2TheBusiness,Tax,andFinancial

4

Environments

TheBusinessEnvironment.TheTaxEnvironmentA☆2

TheFinancialEnvironment.TheCapitalMarketB☆2

Chapter3TheTimeValueofMoney4

TheInterestRateSimpleInterestC2

CompoundInterestAmortizingaLoanA☆△2

Chapter4TheValuationofLong-TermSecurities6

DistinctionsAmongValuationConceptsBondswithaFinite

MaturityB2

PreferredStockValuation

CommonStockValuationA☆A(yù)2

RatesofReturn(orYields)2

C

Ch叩ter5RiskandReturn4

DefiningRiskandReturnUsingProbabilityDistribctions

toMeasureRisk

A☆2

AttitudesTowardRiskRiskandReturninaPortfolio

Context

DiversificationTheCapital-AssetPricingModel(CAP\/1)A☆△2

Chapter6FinancialStatementAnalysis6

FinancialStatementsAPossibleFrameworkforAnalysisB2

RatioAnalysisTrendAnalysisA☆2

Common-SizeandIndexAnalysisB☆2

Chapter7FundsAnalysis,Cash-FlowAnalysis,and

6

FinancialPlanning

FlowofFunds(SourcesandUses)StatementB☆△2

AccountingStatementofCashFlowsA☆△2

Cash-FlowForecastingRangeofCash-FlowEstimatesA☆2

ForecastingFinancialStatements

Chapter8:CapitalOverviewofWorkingCapital

2

Management

IntroductionWorkingCapitalIssues

FinancingCurrentAssets:Short-TermandLong-TermMixB2

CombiningLiabilityStructureandCurrentAssetDecisions

Chapter9:CashandMarketableSecuritiesManagement2

MotivesforHoldingCash,SpeedingupCashReceipts,

Slowing-DownCashPayirents

ElectronicCommerce,OutsourcingandCashBalancestoB2

Maintain

InvestmentinMarketableSecurities

Chapter10:AccountsReceivableandInventory

6

Management

CreditandCollectionPoliciesA★△2

AnalyzingtheCreditApplicantB2

InventoryManagementardControlA☆2

Chapter11:Short-TermFinancing2

SpontaneousFinancingNegotiatedFinancing

FactoringAccountsReceivableCompositionofShort-TermB2

Financing

Chapterl2:CapitalBudgetingandEstimatingCashFlows4

TheCapitalBudgetingProcess:AnOverview

A2

GeneratingInvestmentProjectProposals

EstimatingProject"After-TaxIncrementalOperatingCash

A☆△2

Flows"

Chapterl3:CapitalBudgetingTechniques4

ProjectEvaluationandSelection:AlternativeMethodsA☆A(yù)2

PotentialDifficulties

ProjectMonitoring:ProgressReviewsandPost-CompletionB2

Audits

Chapter14:RiskandManagerialOptionsinCapital

4

Budgeting

TheProblemofProjectRiskTotalProjectRiskA☆2

ContributiontoTotalFirmRisk:Firm-PortfolioApproach

B2

ManagerialOptions

ChapterlS:RequiredReturnsandtheCostofCapital4

CreationofValueOverallCostofCapitaloftheFirmB2

TheCAPM:Project-SpecficandGroup-SpecificRequired

RatesofReturnB△2

EvaluationofProjectsontheBasisofTheirTotalRisk

Chapter16:OperatingandFinancialLeverage4

OperatingLeverageFinancialLeverageA☆A(yù)2

TotalLeverageCash-FlowAbilitytoServiceDebt

A2

OtherMethodsofAnalysisandCombinationofMethods

Chapter17:CapitalStructureDetermination4

AConceptualLookTheTotal-ValuePrincipleA☆2

PresenceofMarketImperectionandIncentiveIssuesThe

EffectiveofTaxes

A△2

TaxesandMarketImperfectionsCombined,Financial

Signaling

Chapterl8:DividendPolicy4

PassiveversusActiveDividendPolicyFactorsInfluencing

A2

DividendPolicy

DividendStabilityStockDividendsandStockSplits

B2

StockRepurchaseAdministrativeConsiderations

教學(xué)要求：A—熟練掌握；B—掌握；C—了解

三、建議實(shí)驗(yàn)