财务管理专业课程介绍

1、课程（中文）Course NameCredit课程简介（中文）Course DescriptionExamination mode信息检索（刘文斌）Information Resource Search and Application1.5 本教程通过一定的理论教学和实际操作训练使学生能掌握和熟悉Internet环境、网络信息 资源的检索原理和检索技能，学习如何从Internet上获取有价值的信息，将存于世界各处的数字化信息集于桌前。主要内容有：掌握Internet的基本概念、网络接入方法；了解文献信息的基本知识，信息分类方法；熟练掌握Internet的主要服务及相关工具软件的使用；了解网络与

2、计算机信息检索的基本原理；掌握Internet上搜索引擎的检索方法；掌握Internet上中文网络数据库的检索方法；了解国外常用文摘型网络数据库和全文型络数据库数据库的检索方法；了解图书期刊和特种文献的查找技巧。This course introduces the basic concepts, the methods of connecting into network, the elements of literature information, the ways of information classification, the main service and tool softw

3、are of internet, the basal principle network and computer information search, the search methods of search engines and Chinese network database in internet, how to search in tabloid and article network database and the search ways of books, journal and special literature, etc.Written examination管理学（

4、石振香）Management3管理学是经济、管理类专业的专业基础课程和核心课程，是一门系统地研究管理过程的普遍规律、基本原理和一般方法的科学。本课程详细讲解了计划、组织、领导与控制等管理职能的客观规律和实施方法。课程采用课堂教学、科研和实践活动一体化的教学方式，以课堂教学为主，科研和社会实践活动为辅，加强学生对管理学理论和知识的理解和认识，增强学生参与管理实践的意识。本课程的任务是使学生能够系统地掌握管理学的知识体系，能综合运用管理学的基本理论和方法，并分析和解决管理中的实际问题，为后续专业课程的学习奠定管理学基础。Management, the basic and core discipli

5、ne of economics and management students, is a science which systematically studies the universal law, basic principles and general methods of the management process. This course teaches the objective laws and methods of the management functions in details, such as planning, organizing, leading and c

6、ontrolling, etc. In order to strengthen students understanding of management theories and knowledge and enhance awareness of participating in the management practices, the course uses teaching methods including classroom teaching, researching and social practicing. Classroom teaching is the main par

7、t, while others are auxiliary. This courses target is to enable students to master the managements knowledge system, to apply basic theories and methods, to analyze and solve practical problems in management and lay a good management foundation for follow-up study of major disciplines.Written examin

8、ation经济学原理（李林芳）Principles of Economics4经济学原理是一门研究一定经济制度下资源配置与利用的课程。本课程包括微观经济学和宏观经济学两部分。微观经济学以单个经济单位为研究对象，通过研究单个经济单位的经济行为说明价格机制如何解决社会的资源配置问题。宏观经济学研究整体经济运行的规律，说明怎样实现经济稳定和增长。Principles of Economics is a course studying the allocation and utilization of resources under a certain economic system. This co

9、urse includes two parts microeconomics and macroeconomics. Microeconomics take single economic unit as the object of the research. It explains how does price mechanism solve the problems of resource allocation. Macroeconomics studies the rules of how modern market economy operates. It explains how t

10、o achieve economic stability and economic growth. Written examination投资学（李林芳） HYPERLINK /search?q=Theory&keyfrom=E2Ctranslation Theory HYPERLINK /w/of/ of HYPERLINK /search?q=Investment&keyfrom=E2Ctranslation Investment3该课程基本目标是向学生系统阐述投资学基本理论、基本方法和基本技能，要求学生准确把握投资学的基本范畴；明确证券投资和实业投资在经济发展中的地位作用；从总体上了解投

11、资经济活动的主要内容、环节、基本过程及其内在的基本规律。This course mainly introduces the basic theory, methods and skills of investments. It requires students to accurately grasp the basic category, comprehend the status and role of industrial investment and securities investment in economic development, understand the main c

12、ontent, links, basic process and basic law inherent. Written examination国际金融理论与实务（赵文博）International Finance Theory and Practice3国际金融理论与实务是专门研究国际金融活动的经济科学，通过本课程的学习，使学生掌握国际金融学的基本原理，理解开发经济条件下的宏观经济政策，了解国际金融市场的新动态。Theory and practice of International finance is a kind of economic science about the intern

13、ational financial activities. By learning the course, students should know the basic theory of international finance, comprehend macroeconomic policy under an open system, and understand the new situation of international financial market.Written examination税法（李林芳）Taxation3本课程旨在帮助学生了解我国税收制度，掌握如何计算缴纳

14、各类税款，以应对日常生活中常见的税收事项。它的基本内容包括税收基础知识、个人所得税、企业所得税、增值税、营业税、消费税、车船税、房产税、契税和印花税、土地增值税、税收征管基础知识。This course aims to help students understand the tax system of our country, master how to calculate all kinds of taxes in daily life. This course mainly includes individual income tax,corporate income tax, adde

15、d-value tax, business tax, consumption tax, vehicle and vessel tax, house property tax, deed tax, stamp tax, land increment tax and the basic knowledge of the tax collection, etc.Written examination成本管理会计（赵文博）Cost and managerial accounting2本课程是财务管理专业的专业课，主要介绍成本管理会计的基本理论，及如何运用会计及其它经营信息，对企业经济活动进行规划、控制

16、、评价和考核；其主要内容包括：成本核算方法、本量利分析、预测分析、投资决策、全面预算、成本控制与标准成本系统、责任会计等。This is a core course for the students whose major is Financial Management. This course introduces the basic theories of cost and managerial accounting system and its application in the operational activities such as planning, control, eva

17、luation, performance assessing of a business enterprise. The topics covered include methods of cost accounting ,cost-volume-profit analysis, business forecasting and its analysis, long-term investment decisions making (capital budgeting), master budgeting, cost control and standard costing system, r

18、esponsibility accounting, etc.Written examination会计学原理（李林芳）AccountingPrinciples3本课程主要介绍会计的基本概念、基本理论和基本方法。通过学习本课程，使学生了解会计信息的收集、整理、分类、汇总和披露的全过程，使学生对会计这一学科有一个初步的了解和认识，明确做好会计工作对于加强企业经济管理的重要性，以使他们在未来的经济管理工作中更好地发挥会计的作用。This course mainly introduces the basic concept and the theories and methods of account

19、ing. Learning this course enables students to understand the whole process of accounting information, including collection, sorting, classifying, summarizing and disclosure, so that students can have a preliminary understanding of this course and realize the importance of accounting for strengthenin

20、g economic management.Written examination管理信息系统（杨欣）The Management Information System3本课程是为管理学科本科生开设的学科基础课，也是教育部管理科学与工程专业教学指导委员会规定的管理科学与工程专业的核心课程。主要内容是研究运用计算机技术解决企事业管理中信息的收集、加工处理、存储、传递等系统问题的主干学科基础课。This course is for management undergraduate course, which is a core course required by management scien

21、ce and Engineering Teaching Guidance Committee of Ministry of education and management science and engineering. The main content is to study the application of computer technology to solve the problem of information management of enterprises and institutions, and the collection, processing, storage,

22、 transmission of the information.Written examination应用统计学（张秀杰）Statistics3本课程是管理类、经济类专业学生的一门专业基础课程。在现代经济管理、生产管理中处于非常重要的地位。本课程主要讲述统计数据的搜集、加工整理以及在经济学、管理学中常用的统计分析方法。通过本课程的教学，使学生掌握统计学的基本理论知识和统计指标的计算方法，相关的统计分析技能，培养学生运用所学知识进行定量分析问题的能力。This course is the professional basic course for the management and econ

23、omy students. The course is in a very important position in modern economic management and production management field. This course focuses on the methods of statistical data collection, processing and statistical analysis methods commonly used in economics and management field. Through the course,

24、students will master the basic theory of statistical knowledge, the calculation method of statistical indicators and statistical analysis of related skills. This course will also train students ability to use knowledge for quantitative analysis of the problem.Written examination运筹学（孙学珊）Operations Re

25、search4本课程是经济与管理系各专业的专业基础课。它以数学为主要工具，寻求由生产、管理和生活中提出的若干问题的最优方案，是一门研究优化决策的科学。通过本课程学习使学生掌握运筹学的基本模型及其求解原理、方法技巧、主要算法和实际应用；同时能够运用常用数学软件（Excel，LINGO等）求解运筹学的一些实际应用案例，从而培养学生建立数学模型，选择优化方法，利用计算机去处理、分析数据和解决实际问题的能力。This course is the professional basic course for department of economics and management. It takes

26、mathematics as the main tool to search the optimal solution for problems in production and management. It is a branch of science that studies the optimization decision. This course makes students master the basic mathematical model, the solving principles, operational research techniques, main algor

27、ithms and actual applications. At the same time, students can use commonly mathematical software (such as Excel, LINGO etc.) to solve some practical applications of operational research cases, so as to cultivate the ability of students to establish the mathematical model, select optimal method and u

28、se the computer to analyze data. Written examination财务管理（李林芳）AFinancial Management Principles2本课程帮助学生树立财务管理的基本理念，了解企业财务管理的基本框架，掌握基本的财务管理决策方法，为以后的专业课学习奠定坚实的基础。需要掌握财务管理的货币时间价值、风险报酬等基本理念，了解企业的筹资决策、投资决策、流动资金管理、销售预测及利润预测管等基本内容。This course introduces the basic concept, framework and the decision-making me

29、thod of financial management. It lays a solid foundation for professional course in the future. This course mainly includes: the time value of money, risk premium, financing decision, investment decision, current funds management, sales forecasting, profit forecasting ,etc.Written examinationERP原理与实

30、务（杨欣）ERP theory and practice3本课程的任务和教学目的是使学生了解ERP的内涵，理解ERP的集成优化思想所给企业带来的一系列管理变革，使学生把前修课的知识有机地联系起来，通过实践培养学生综合运用知识的能力，从而帮助本专业的毕业生能够更好地适应市场的需要，应用ERP思想和工具为国家和企业服务。The task of this course and the teaching objective is to make the students understand the connotation of ERP, the series of management innova

31、tion of enterprise which is from the integrated optimization thought, to enable students to organically connect knowledge of Prerequisite courses, to cultivate students comprehensive ability to use knowledge through practice, so as to help the students to better adapt to the market application of ER

32、P needs, ideas and tools for the country and the enterprise service.Written examination货币银行学（李林芳）Monetary Banking2货币银行学是以现代银行为中心，以各种金融活动、金融体系、金融运行及其相关的经济活动规律为研究对象的一门学科。培养学生系统掌握货币、银行、证券等方面金融学基本理论；了解国内与国际金融运行机制及相关金融政策；熟悉银行、资本市场运作的专业知识和技能；基本具备综合分析解决经济、金融问题的能力。Monetary banking, centering on modern banki

33、ng, takes various financial activities, financial systems, financial operations and related laws of economic activity as the study objects. It helps students grasp the basic theory of money, banking and securities, understand the operational mechanism and related financial policies of the domestic a

34、nd international finance, get them familiar with the professional knowledge and skills about Banking and operations of capital market. By learning this course, students can have the basic ability to solve economic and financial issues.Written examination数据库原理与应用（张秀杰）Principles and Application of Dat

35、abase A3数据库技术是计算机科学的一个重要分支，是信息时代的标志性技术，是构造信息系统的基础。数据库原理课讲授数据库技术的基本原理，主要介绍数据库系统的基本概念、数据库设计理论和数据库基本操作，是计算机类专业的一门主干专业基础课,也是信息管理与信息系统专业的一门必修课。Database technology is an important branch of computer science, is the symbol technology of the information age, and is the basis of structuring the information s

36、ystem. We teach the basic principle of database technology in the lessons of the database principle, and mainly introduce the basic concept of database system, database design theory and basic operation of database. This is a main specialized basic course of computer specialty, and is a required cou

37、rse for information management and information systems major.Written examination管理英语（王辉）Management English2管理英语是经管系各专业的一门学科基础课。本课程主要针对管理学领域中的专业知识，以及商务沟通、商务演讲等安排教学内容，从听说、词汇、语法、阅读、写作等多方面提升管理英文应用能力。Management English is a basic course for each professional subject. Aiming at Professional knowledge in t

38、he field of management, the teaching content includes business communication, business address, etc. Students can improve English application ability such as speaking, vocabulary, grammar, reading, writing and so on.Written examination资产评估学（李林芳）Assets Evaluation3本课程介绍了资产评估的基本原理，同时较为深入说明了资产评估的市场法、成本法

39、和收益法，为资产评估奠定了方法基础，在此基础上全面论述了及其设备、房屋建筑物、土地使用权、无形资产、长期投资、流动资产等单项资产的评估，并结合单项资产评估与整体评估的区别，说明了企业价值评估。This course mainly introduces the basic principles of asset valuation, and deeply explains asset valuation methods include market approach, cost approach and income approach, etc. This course lays a found

40、ation for the assets assessment, on which basis a comprehensive discussion about the valuations of equipments, buildings, land use rights, intangible assets, long-term investments and other current assets and so on. Combining with the difference between the single item assets evaluation and overall

41、evaluation, this course also introduces the enterprise value assessment.Written examination会计电算化（李林芳） HYPERLINK /w/accounting/ Accounting HYPERLINK /search?q=computerization&keyfrom=E2Ctranslation Computerization2本课程培养学生掌握和运用计算机进行会计处理的能力，使学生熟悉会计电算化的基本原理，熟练掌握财务软件的使用方法等实务操作技能，能够运用财务软件对企业业务进行会计处理，从实际应用

42、的角度出发，对学生进行理论联系实际的训练，为学生今后从事会计工作和通用应用软件的使用与维护工作打下坚实的基础。This course develops students ability to use computers to account. It gets students familiar with the basic principles of computerized accounting. Students should master the practical skills of financial software. It lays a solid foundation for

43、accounting work in the future by linking theory with practice.Written examination会计英语（李林芳） HYPERLINK /w/accounting/ Accounting HYPERLINK /search?q=English&keyfrom=E2Ctranslation English2本课程系统地介绍了西方会计的基础知识。它的学习以会计基础及相关的财务会计课程以及必要的英语知识为基础。通过本课程的教学，使得学生对西方会计基础有了全面系统的了解，适应当今全球经济一体化的需求，满足其对外交流和合作的需要。This

44、 course systematically introduces the basic knowledge of western accounting. Studying this course bases on certain knowledge of finance, accounting and english. This course enables students to fully understand the basis of western accounting, adapt to the needs of todays global economic integration,

45、 meet the needs of foreign exchange and cooperation.Written examination审计原理与实务（赵文博）Theory and Practice of audit3审计理论与实务两方面进行了详细地阐述，主要内容包括：审计的产生与发展、审计的职能作用、审计计划与审计程序、审计重要性与风险评估、审计证据与审计工作底稿、内部控制及其评审等内容。在审计实务部分，结合审计实务工作的实施和具体经验，以业务循环法为主详细讲解了销售与收款循环、购货与付款循环、生产费用循环、投资与筹资循环、货币资金等审计实务和审计报告实务方面的知识。The cours

46、e mainly introduces basic theory and kills of audit. It includes emergence and development of audit, function of audit, audit planning, audit procedure, audit materiality, risk assessment, audit evidence, audit working paper, internal control, etc. In the part of the audit practices, the course main

47、ly introduces the knowledge of practices of audit such as sales and receivables cycle, purchases and payables cycle, combined with the practices of audit, inventory recording cycle, investment and finance cycle and audit of monetary assets, etc.Written examination财政学（李林芳）Finance2财政学是财务管理专业的核心课程之一。通过

48、这门课程的学习，使学生很好的掌握和理解财政基本规律，即国家生财、聚财、用财三财之道的规律和宏观财政政策的具体原理，理解与政府有关的诸多经济现象和经济政策，为更好地学习专业课程打下良好的基础，提高学生分析经济现象，解决经济问题的能力。Finance is one of the core courses in financial management profession. Through learning this course, students can understand the basic financial rules, economic phenomena and economic

49、policies related to the government. It lays a good foundation for professional courses and improves students ability to analyze economic phenomena and to solve economic problems.Written examination经济法A（赵文博）Economic Constitution2经济法A是专门为财务管理专业设置的课程，包括基本经济法理论，如合同法、公司法、证券法、票据法、反不正当竞争法、工业产权法等内容，更侧重于会计法规

50、等会计从业资格证书考试相关内容。This course is set for students of financial management, it includes the basic content of economic constitution, such as law of contract, company law, securities law, negotiable instruments law, anti-unfair competition law, industrial property law, etc. It focus on accounting regulat

51、ions and laws, can meet the students needs of take examination of certificate of accounting professional.Written examination财务报表分析（赵文博）Financial Statements Analysis2财务报表分析是企业财务管理的重要组成部分，通过本课程使学生掌握财务分析的基本理论和基本方法，具备一定的根据会计及其他相关信息进行财务分析的基本能力。本课程的内容主要包括企业筹资活动、投资活动、经营活动和分配活动的分析，企业盈利能力、营运能力、偿债能力和增长能力的分析等。

52、Financial analysis is the significant component of the enterprise financial management. Upon successful completion of this subject, students should be able to understand the basic theories and methods of financial analysis, also should have the ability to analyze the related accounting information.

53、This subject includes the listing topics: financing activities analysis, investing activities analysis, operating activities analysis, and distributing activities analysis; enterprises earnings ability analysis, working capital ability analysis, debt paying ability, and increasing ability analysis.W

54、ritten examination中级财务会计（赵文博） Intermediate Financial Accounting4中级财务会计是财务管理专业的主要课程，教学目的是使学生深入了解财务会计的基本理论框架和规范，掌握常见经济业务的会计处理原则与方法。本课程的主要内容包括，财务会计基本理论框架，会计核算的规范，会计信息披露的规范；对各项会计要素确认、计量、记录和报告的原则、程序和方法Intermediate financial accounting is one of the core course for students of financial management. It aim

55、s to make students comprehend the structure in theory and standard system deeply; and command accounting principle and method of all kinds of economic operations in company. This course is mainly composed of the academic structure of financial accounting including accounting objective, accounting as

56、sumption, accounting essential principle, accounting elements; accounting standard system including financial accounting standard, accounting information disclosure standard, measuring, recording and reporting principle, procedure and method, etc.Written examination高级财务会计（赵文博）Advanced Financial Acco

57、unting3本课程的要求是使学生熟悉国际会计准则和我国会计准则，培养学生特殊的、复杂的会计业务处理能力。教学主要内容包括：合并报表、中期或分部报告；财务报表的调整，如资产负债表日后事项，会计政策、会计估价变更和会计差错更正等。The course is to making students understand both international accounting standard and our national accounting standard for enterprises, developing the capability of dealing complicated

58、practical problems. The main content of this course includes consolidated financial statement, interim financial reporting, divisional reporting and adjustment to the financial reports such as events occurring after the balance sheet date, changes in accounting policies and accounting estimates, and

59、 corrections of accounting etc.Written examination中级财务管理（李林芳）Intermediate Financial Management2中级财务管理课程是财务管理专业（本科）专业课程，其学习的目的，是使学生在全面和系统地掌握财务管理的基本理论和基本方法的基础上，养成学生具有较强的财务管理分析能力和实际理财能力，为社会培养中、高层次的财务管理人才。Intermediate Financial Management is one of the professional courses for financial management. The

60、purpose of this course is to give students a comprehensive and systematic approach to master the basic theory, to develop students with strong analyze skills and practical financial management, and to provide high-level financial management talents for the society.Written examination高级财务管理（李林芳）Advan