MBA教材及课堂录音全套-

北大商学网工商管理研修课财务管理学课程学习手册2002年第一版

《财务管理学》课程简介《财务管理》是以现代公司财务管理为出发点，依据理论与实务相结合的原则，从企业投资、企业融资、利润分配、营运资金管理和财务分析等几个方面较为详细和全面地介绍了现代财务管理的理论、方法和政策。在企业投资方面，本课程讨论和讲述了资金的时间价值和风险价值的确定与评价，着重介绍了资产组合理论、资本资产定价模型等现代投资理论，同时对各种投资决策方法及其应用作了详细的论述。在企业融资和利润分配方面，详细讲述了发行股票、债券、银行借款等各种融资方法的特点、运用及其成本估算，并对MM资本结构理论和股利政策理论等现代财务理论作了详细的讲解。在营运资金管理方面，对流动资产和流动负债的特点及管理方法作了全面的讨论。此外，还对财务报表分析、公司的合并与清算问题作了认真和全面的讨论。主讲教授:姚长辉 北京大学光华管理学院教授，北京大学金融学博士。现任北京大学光华管理学院金融系代主任，北大金融与证券研究中心副主任，北京大学创业投资研究中心副主任，《经济科学》编委，北京市金融学会理事，北京市投资学会的理事。1995年10月-12月，在澳大利亚新南威尔士大学做访问学者。1998年8月-1999年7月，获美国富布莱特项目和全球华人企业研究中心的双重资助，在WhartonSchool从事金融学研究。2000.8-2000.10，在香港中文大学从事合作研究。2002.9-2003.3将在美国西北大学Kellogg商学院作访问教授。课程学习计划本课程课堂讲授共54学时，每次3学时，含一次案例讨论。第一章财务管理概论第二章财务管理的工具——时间价值的计算第三章项目投资收益分析第四章项目投资风险分析第五章投资组合理论与应用第六章公司长期资金的筹措第七章期权与可转换证券筹资第八章资本成本与财务风险第九章资本结构理论与应用第十章营运资金管理第十一章股利政策第十二章财务报表分析第十三章公司价值分析与购并、重组课程学习目标学员应在掌握公司财务基本原理的基础上，运用所学知识分析公司财务问题，并提出合理化建议。课程学习方法课前预习、网上听讲、网下复习相结合。定期完成“课程测试”，积极参与“网校论坛”，及时关注“案例室”，充分利用“答疑室”。第一章财务管理概论内容简介本章主要讲述了公司财务管理的总目标、具体目标以及如何通过财务管理提升公司的价值学习目标掌握财务管理的总目标→追求原有股东价值的最大化掌握财务管理的具体目标→收益目标、效率目标、安全目标通过财务管理提升公司的价值的步骤要点提示现金流量总现金流量自由现金流量营业风险财务风险权益资本收益率毛利率资产周转率财务杠杆阅读指导阅读：《财务管理学》的绪论阅读笔记课程重点___________________________________________________________________________________________________________________________________________________________________________________________________课程难点___________________________________________________________________________________________________________________________________________________________________________________________________疑难问题:____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________体会:__________________________________________________________________________________________________________________________________课堂学习______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________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