会计学院

会计学院

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中英文课程简介

中英文课程简介

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《财务管理学》课程中英文简介

Corporate Finance

课程代码：040013A/040013B

Course Code : 040025A/040015A

/040012B 040025A/040015A

课程名称：财务管理学

学时：48/32/80

学分：3/2/5

考核方式：考查/考试

先修课程：

成本管理会计学(上)MA1

/040012B 040025A/040015A

Course Name : Corporate Finance

Periods : 48/32/80

Credits : 3/2/5

Assessment: Inspection/Examination

Preparatory Courses :

Management Accounting I

本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投

资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财

目标。先修课程为管理会计基础(MA1 )。

该课程主要包括以下内容：(1)财务管理学简介；(2)财务环境和其组成要素分析。

(3)证券估价。(4)利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、

风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。 (5)战略决策一一资本预算： 主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本

限额决策、资本预算决策中的风险分析。(6)战略决策——资本成本：主要讲授资本结构、

个别资本成本(包括债券、优先股、普通股)和综合资本成本的确定。(7)经营决策——营

运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。(8)财务计划：主要讲

授财务计划(或资金需求计划)的编制和分析。

Corporate Finance Fun dame ntals [FN1] is a fun dame ntal course in man agerial finance with an emphasis on the major decisions to be made by the financial executive of an organization. Topics introduced in FN1 include the following parts:

Part 1 Introduction to the corporate finance; Part 2The financial environment , including the

finan cial system, the major in termediaries and the specialized markets; Part 3 Security valuati on: Risk-free assets, in cludi ng the in terest rate as an opport un ity cost, vary ing compo und in tervals and ann uities; Part 4 The determ inants of in terest rates, in cludi ng the determ inants of in terest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determ inants of equity prices, the relati on ship betwee n the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, in cludi ng the NPV rule measures shareholder wealth, alter native capital budgeti ng criteria; Part 8 Finan cial pla nning,