| 當期課號 |
7217 |
Course Number |
7217 |
| 授課教師 |
余霆 |
Instructor |
|
| 中文課名 |
財務報表分析 |
Course Name |
Financial Statement Analysis |
| 開課單位 |
會計系碩士班一A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
介紹基本財務報表分析的相關觀念，培養閱讀財務資訊之能力，與分析企業財務結構與經營能力。本科主要授課方式以課堂講解為主，並輔以課堂練習與實務報導，協助同學了解授課內容，以達理論與實務並重之目標。 |
Objectives |
Besides introducing concepts of financial analysis, this course will help students make better understand in financial statements and financial health of an enterprise. |
| 教材 |
1. Financial Statement Analysis, Wild, Subramanyam,and Halsey, Mcgraw-Hill
2. Financial Reporting Analysis, Gibson, South-Western |
Teaching Materials |
|
| 成績評量方式 |
個案報告40%,口頭報告30%,學期考試30% |
Grading |
Case Study 40%, presentation 30% and final examination 30%. |
| 教師網頁 |
|
| 教學內容 |
本課程討論各國公司治理指標之建立與衡量方式，並探討公司政策、董監事會組成、資訊透明度、股權結構、薪酬制度和其他內外部治理機制對投資人及債權人權益之影響，及其在企業價值評估上所扮演的角色。 |
Syllabus |
Analysis of financial statements is exciting and dynamic, with enormous implications for business decisions, resource allocation, and individual wealth. This class reveals the keys to effective analysis to give students a competitive advantage in an increasingly competitive marketplace. We know financial statements are relevant to the decisions of many individuals including investors, creditors, consultants, managers, auditors, directors, analysts, regulators, and employees. |