财务管理学A教学大纲

财务管理学A教学大纲

课程编号：10024009

课程名称：财务管理学A/FinancialManagementA

学分：4.5

学时：72

适用专业：会计学（合作培养）

建议修读学期：第6学期

开课单位：商学院会计系

先修课程：基础会计学A中级财务会计学A1

一、课程性质、目的与任务

本课程是会计（中外合作）专业的一门重要专业基础课程，主要阐述财务管

理的基本原理.方法和内容，包括财务管理的作用、环境、货币的时间价值、估

价、风险与收益、财务报表分析、资本成本、现金流分析和资本预算，使学生初

步具备财务学基础理论和解决实际问题的能力，为学生以后继续深化本专业后续

课程的学习和将来走上本专业工作岗位打下良好的基础。

二、教学内容、基本要求及学时分配（按章节列出内容要求学时等，实验上机项

目要列在课程内容一栏）

ts重学实±

难

学点时验手

课程内容点

要(☆安学学注

(△)

求)排时

Chapter1TheRoleofFinancialManagement2

WhatIsFinancialManagement?ThegoaloftheFirm

c2

OrganizationoftheFinancialManagementFunction

Chapter2TheBusiness,Tax,andFinancial

4

Environments

TheBusinessEnvironment.TheTaxEnvironmentA☆2

TheFinancialEnvironment.TheCapitalMarketB☆2

Chapter3TheTimeValueofMoney4

TheInterestRateSimpleInterestC2

CompoundInterestAmortizingaLoanA☆△2

Chapter4TheValuationofLong-TermSecurities6

DistinctionsAmongValuationConceptsBondswithaFinite

MaturityB2

PreferredStockValuation

CommonStockValuationA☆A2

RatesofReturn(orYields)2

C

Ch叩ter5RiskandReturn4

DefiningRiskandReturnUsingProbabilityDistribctions

toMeasureRisk

A☆2

AttitudesTowardRiskRiskandReturninaPortfolio

Context

DiversificationTheCapital-AssetPricingModel(CAP\/1)A☆△2

Chapter6FinancialStatementAnalysis6

FinancialStatementsAPossibleFrameworkforAnalysisB2

RatioAnalysisTrendAnalysisA☆2

Common-SizeandIndexAnalysisB☆2

Chapter7FundsAnalysis,Cash-FlowAnalysis,and

6

FinancialPlanning

FlowofFunds(SourcesandUses)StatementB☆△2

AccountingStatementofCashFlowsA☆△2

Cash-FlowForecastingRangeofCash-FlowEstimatesA☆2

ForecastingFinancialStatements

Chapter8:CapitalOverviewofWorkingCapital

2

Management

IntroductionWorkingCapitalIssues

FinancingCurrentAssets:Short-TermandLong-TermMixB2

CombiningLiabilityStructureandCurrentAssetDecisions

Chapter9:CashandMarketableSecuritiesManagement2

MotivesforHoldingCash,SpeedingupCashReceipts,

Slowing-DownCashPayirents

ElectronicCommerce,OutsourcingandCashBalancestoB2

Maintain

InvestmentinMarketableSecurities

Chapter10:AccountsReceivableandInventory

6

Management

CreditandCollectionPoliciesA★△2

AnalyzingtheCreditApplicantB2

InventoryManagementardControlA☆2

Chapter11:Short-TermFinancing2

SpontaneousFinancingNegotiatedFinancing

FactoringAccountsReceivableCompositionofShort-TermB2

Financing

Chapterl2:CapitalBudgetingandEstimatingCashFlows4

TheCapitalBudgetingProcess:AnOverview

A2

GeneratingInvestmentProjectProposals

EstimatingProject"After-TaxIncrementalOperatingCash

A☆△2

Flows"

Chapterl3:CapitalBudgetingTechniques4

ProjectEvaluationandSelection:AlternativeMethodsA☆A2

PotentialDifficulties

ProjectMonitoring:ProgressReviewsandPost-CompletionB2

Audits

Chapter14:RiskandManagerialOptionsinCapital

4

Budgeting

TheProblemofProjectRiskTotalProjectRiskA☆2

ContributiontoTotalFirmRisk:Firm-PortfolioApproach

B2

ManagerialOptions

ChapterlS:RequiredReturnsandtheCostofCapital4

CreationofValueOverallCostofCapitaloftheFirmB2

TheCAPM:Project-SpecficandGroup-SpecificRequired

RatesofReturnB△2

EvaluationofProjectsontheBasisofTheirTotalRisk

Chapter16:OperatingandFinancialLeverage4

OperatingLeverageFinancialLeverageA☆A2

TotalLeverageCash-FlowAbilitytoServiceDebt

A2

OtherMethodsofAnalysisandCombinationofMethods

Chapter17:CapitalStructureDetermination4

AConceptualLookTheTotal-ValuePrincipleA☆2

PresenceofMarketImperectionandIncentiveIssuesThe

EffectiveofTaxes

A△2

TaxesandMarketImperfectionsCombined,Financial

Signaling

Chapterl8:DividendPolicy4

PassiveversusActiveDividendPolicyFactorsInfluencing

A2

DividendPolicy

DividendStabilityStockDividendsandStockSplits

B2

StockRepurchaseAdministrativeConsiderations

教学要求：A—熟练掌握；B—掌握；C—了解

三、建议实验