国际财务管理课程教学大纲

1、国际财务管理课程教学大纲课程名称：国际财务管理英文名称：International Finance Management课程编号：x4061551学 时 数：32其中实验（实训）学时数：0 课外学时数：0学 分 数：2.0适用专业：财务管理一、课程的性质和任务该课程是财务管理专业的专业选修课。该课程采用双语教学，注重培养学生对国际财务管理方法和专业英语的应用能力。通过本课程的学习，学生应掌握跨国企业国际筹资管理、国际投资管理、外汇收支管理、外汇风险管理以及跨国企业内部资金管理等基本理论，初步掌握国际投融资的决策思路和分析方法，掌握汇率预测和外汇风险管理方法，为以后工作打下理论基础。二、课程教学

2、内容的基本要求、重点和难点First international financial managementTeaching requirements: understanding international financial management connotation, understanding of international business theory and basic method.Key: international opportunities and risks of international financial management organization mode

3、, centralized mode characteristics, decentralization model characteristics, effect of international financial management factorsDifficulty: international management theory and methods in international business theory( 1 ) international enterprise, enterprise internationalization process, the causes

4、of economic globalization.(2) international financial managementInternational financial management concept, international financial management content, influence transnational corporation a target of interest group.( 3) the international management theory and methods in international business theory

5、 ( the theory of comparative advantage, not complete competition theory, the theory of product life cycle ), international business methods.( 4) the international opportunities and risks of international financial management organization mode, centralized mode characteristics, decentralization model

6、 characteristics, effect of international financial management factors.Second, multinational corporations and financial environmentTeaching requirements: understanding of international business law development financial environment, master of international business risk prevention is the main tool.K

7、ey: international capital flow and its impact on world economyDifficulty: the use of financial derivatives( 1) the international financial marketInternational financial markets, international financial markets, international financial market action type, international enterprise use international fi

8、nance market motive, international enterprises using foreign capital process.( 2) the international capital flowInternational capital flow connotation, often of the project main factor, the balance of international payments, free trade zone, the main factors influencing the capital account, the new

9、trend of international capital flow.(3) currency futures and optionsCurrency futures, currency futures contract the basic characteristics, using the currency futures contract, the currency options market, call option, put option by using.3th, exchange rate forecastingUnderstanding of exchange rate f

10、orecasting necessity, exchange rate system and exchange rate decision factors, master the basic method of exchange rate forecasting.Key: exchange rate forecasting methodDifficulty: exchange rate system and exchange rate determination( 1) international business exchange rate prediction necessity(2) t

11、he system of exchange rate and exchange rate determinationFactors influencing exchange rate exchange rate mechanism, government intervention.(3) exchange rate prediction methodTechnology forecasting method, technical limitation of prediction, prediction method, prediction method of foundation base l

12、imited.4th, the exchange rate risk measurementUnderstanding of international investment and international investment management requirements, grasp of foreign investment environment and investment project risk analysis method, the Institute of foreign direct investment and financial feasibility stud

13、ies, master of international securities investment income and risk analysis method.Key: foreign investment environment and investment project risk analysis methodDifficulty: hedging foreign exchange risk( 1) the exchange rate risk and its classificationExchange rate risk, exchange rate risk, exchang

14、e rate risk classification.( 2) the transaction riskTransaction risk, business risk, the geometric meaning of transaction risk measurement.(3) the economic riskEconomic risk, economic risk measurement, exchange rate fluctuation of economic risk, exchange rate fluctuation economic risk sensitivity an

15、alysis.(4) translation riskConversion risk, conversion risk determinants in China consolidated accounting statements, Interim Provisions, the United States of America s financial accounting standards ( No. fifty-second) the relevant rules.5th, foreign exchange risk managementUnderstanding of foreign

16、 exchange risk concept and form factors, grasp the exchange rate prediction method, to understand the transaction risk, accounting conversion risk,economic risk management.Key: transaction risk managementDifficulty: the exchange rate risk management strategy( 1 ) the exchange rate risk management st

17、rategyThe impact of exchange rate risk management strategy selection factors, the exchange rate risk management program.(2) the transaction risk managementDetermination of net transaction risk, business risk management strategy, risk management method, adjusting the currency, exchange rate risk asse

18、ssment, risk sharing and hedging effectiveness : Sales effect, risk sharing and hedging effectiveness comparison: effect, long-term purchase money, early or delayed settlement.(3) the economic riskEconomic risk management, cash flow reconstruction.(4) translation riskConversion risk characteristics

19、of risk identification, conversion rules, conversion risk management, risk hedging the limitations of translation.6th, the international financing managementUnderstanding of international financing principle, master of international financing channels and methods.Key: international financing wayDiff

20、iculty: international financing barrier( 1 ) the international financing managementInternational financing principle, international finance, international financing channel( 2) the international creditInternational credit financing channel, the international commercial bank credit characteristics, i

21、nternational credit financing risk management.(3) the international securities financingInternational bond financing, international stock financing, depository receipts, Publisher: American International Stock market.7th, the international direct investmentUnderstanding of international direct inves

22、tment in the basic content management, master of international direct investment management mode.Key: international investment environment evaluation and capital budgetingDifficulty: international investment tax problem in(1 ) the international direct investmentInternational direct investment benefi

23、ts, domestic and international comparison, decentralized management international management risk benefit analysis.(2) the international investment environment evaluationInvestment environment elements, method of investment environment evaluation.(3) in the international investment revenueThe main taxes involved in international investment, international double taxation and its avoid.( 4) the capital budgetBased on the different perspectives of the capital budget, budget results different causes, multinational capital budget related variables, the affiliate earnings distribution process