國立中山大學 111學年度第1學期 課程教學大綱
National Sun Yat-sen University 111Academic year1st Semester Course syllabus
|
中文名稱 Course name(Chinese) |
財務報表分析 |
課號 Course Code |
BM525 |
英文名稱 Course name(English) |
FINANCIAL STATEMENTS ANALYSIS |
課程類別 Type of the course |
研討類 | 必選修 Required/Selected | 選修 |
系所 Dept./faculty |
企業管理學系企業管理碩士班 |
授課教師 Instructor |
黃北豪
|
學分 Credit |
3 |
因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下: |
|
因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下: |
|
課程大綱 Course syllabus |
|
課程目標 Objectives |
|
財務報表分析乃是一門辛苦的課程,對會計報表、企業經營及產業情況必須要有時間投入的準備,對於數字也要有敏銳的感覺,換言之,一方面要有全方位的觀照,另一方面也要能對細微之處作最詳盡的分析,否則無法學好財報分析。本課程希望能藉由報表分析瞭解企業的內部營運情形及外部產業環境狀況,進一步瞭解報表政策對企業所造成的影響。Financial statement analysis is a hard course. You must have time to prepare for accounting statements, business operations, and industry conditions. You must also have a keen sense of numbers. In other words, you must have a comprehensive view on the one hand, It is also necessary to be able to make the most detailed analysis of the nuances, otherwise you cannot learn the financial report analysis well. This course hopes to understand the internal operation situation and external industrial environment of the company through report analysis, and further understand the impact of report policies on the company.
|
|
授課方式 Teaching methods |
|
授課,分組報告討論及考試。評分標準此處為參考資料,實際情形以正式上課時公布為準.參考書目亦以正式上課時公布為準.Lectures, group report discussions and examinations. The scoring criteria are reference materials here, and the actual situation is subject to the announcement during the official class.
|
|
評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
|
|
1.上課參與Class participation:20% 2.小組meeting報告Group meeting report:20% 3.期末報告Final Report:30% 4.期末考 Final Exam:30%
|
|
參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念,不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
|
|
序號 | 作者 | 書名 | 出版社 | 出版年 | 出版地 | ISBN# | No. | Auther | Title | Publisher | Year of publish | Publisher place | ISBN# | 1 | 謝劍平著 | 財務報表分析 | 智勝 | 2015 | 台北 | |
|
|
彈性暨自主學習規劃 Alternative learning periods
|
|
每週課程內容及預計進度 Weekly scheduled progress |
|
週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2022/09/04~2022/09/10 | 報表分析的意義The significance of report analysis | 2 | 2022/09/11~2022/09/17 | 財務報表簡介Introduction to financial statements | 3 | 2022/09/18~2022/09/24 | 財報動態分析/財報靜態分析/財報比率分析(1)Financial report dynamic analysis / Financial report static analysis / Financial report ratio analysis (1) | 4 | 2022/09/25~2022/10/01 | 財報動態分析/財報靜態分析/財報比率分析(2)Financial report dynamic analysis / Financial report static analysis / Financial report ratio analysis (2) | 5 | 2022/10/02~2022/10/08 | 獲利能力分析/經營能力分析Profitability analysis / operating capacity analysis | 6 | 2022/10/09~2022/10/15 | 償債能力分析/財務結構分析(1)Debt solvency analysis / financial structure analysis (1) | 7 | 2022/10/16~2022/10/22 | 償債能力分析/財務結構分析(2)Debt solvency analysis / financial structure analysis (2) | 8 | 2022/10/23~2022/10/29 | 成長力分析/企業風險分析(1)Growth analysis / enterprise risk analysis (1) | 9 | 2022/10/30~2022/11/05 | 成長力分析/企業風險分析(2)Growth analysis / enterprise risk analysis (2) | 10 | 2022/11/06~2022/11/12 | 財報分析的限制性(會計錯誤/窗飾/舞弊)Restrictions on financial analysis (accounting errors / windowing / fraud) | 11 | 2022/11/13~2022/11/19 | 財報分析的限制性(會計錯誤/窗飾/舞弊)Restrictions on financial analysis (accounting errors / windowing / fraud) | 12 | 2022/11/20~2022/11/26 | Relevance of financial report analysis and corporate strategy / Relationship with industrial structure (industry analysis | 13 | 2022/11/27~2022/12/03 | 期末報告開始Final report begins | 14 | 2022/12/04~2022/12/10 | 期末報告(1,2,組)Final report | 15 | 2022/12/11~2022/12/17 | 期末報告(3,4組)Final report | 16 | 2022/12/18~2022/12/24 | 期末報告(5,6組) Final report | 17 | 2022/12/25~2022/12/31 | 期末報告(7,8組)Final report | 18 | 2023/01/01~2023/01/07 | 期末考 Final Exam |
|
|
課業討論時間 Office hours |
|
時段1 Time period 1: 時間 Time:依規定免登 地點 Office/Laboratory:依規定免登 時段2 Time period 2: 時間 Time:依規定免登 地點 Office/Laboratory:依規定免登
|
|
系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university |
|
系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilities of the department and the university | 課堂活動與評量方式 Class activities and evaluation | 本課程欲培養之能力與素養 This course enables students to achieve. | 紙筆考試或測驗 Test. | 課堂討論︵含個案討論︶ Group discussion (case analysis). | 個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment. | 群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment. | 個人口頭報告 Indivisual oral presentation. | 群組口頭報告 Group oral presentation. | 課程規劃之校外參訪及實習 Off-campus visit and intership. | 證照/檢定 License. | 參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions.
| 課外閱讀 Outside reading. | ※系所學生專業能力 Basic disciplines and core capabilities of the department | |
1.溝通能力與團隊合作(Communication ability and team cooperation) 1. Communication ability and team cooperation. | V | | V | V | V | | V | | | | V | 2.進階管理知識(Advanced knowledge of management) 2. Advanced knowledge of management. | V | | | | V | | V | | | | V | 3.倫理觀與社會責任實踐(Ethics and social responsibilities) 3. Ethics and social responsibilities. | V | | | V | V | | V | | | | V | 4.問題分析與解決能力(Ability of problem analysis and solution) 4. Ability of problem analysis and solution. | V | | | | V | | V | | | | V | 5.國際觀與外語能力(Global perspective and foreign language ability) 5. Global perspective and foreign language ability. | | | | | | | | | | | | ※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university | |
1.表達與溝通能力。 1. Articulation and communication skills | V | | | | V | | V | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | V | | | V | | V | | | | | V | 3.終身學習能力。 3. Lifelong learning | V | | | V | | V | | | | | V | 4.倫理與社會責任。 4. Ethnics and social responsibility | V | | | | V | | V | | | | V | 5.美感品味。 5. Aesthetic appreciation | | | | | | | | | | | | 6.創造力。 6. Creativity | | | | | | | | | | | | 7.全球視野。 7. Global perspective | | | | | | | | | | | | 8.合作與領導能力。 8. Team work and leadership | | | | | | | | | | | | 9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature | | | | | | | | | | | |
|
|
本課程與SDGs相關項目:The course relates to SDGs items: |
|
本課程校外實習資訊: This course is relevant to internship: |
|