财务管理学A教学大纲.docx
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/Financial Management A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）课程内容与要求重 点 ( )难 点 ()学时 安排实 验 学 时1学Chapter 1 The Role of Financial Management2What Is Financial Management? The goal of the Firm Organization of the Financial Management Functionc2Chapter 2The Business, Tax, and FinancialEnvironments4The Business Environment. The Tax EnvironmentA2The Financial Environment .The Capital MarketB2Chapter 3 The Time Value of Money4The Interest Rate Simple InterestC2Compound Interest Amortizing a LoanA2Chapter 4 The Valuation of Long-Term Securities6Distinctions Among Valuation Concepts Bonds with a FiniteMaturityPreferred Stock ValuationB2Common Stock ValuationA2Rates of Return (or Yields)C2Chapter 5 Risk and Return4Defining Risk and Return Using Probability Distributions to Measure RiskAttitudes Toward Risk Risk and Return in a PortfolioContextA2Diversification The Capital-Asset Pricing Model (CAPM)A2Chapter 6 Financial Statement Analysis6Financial Statements A Possible Framework for AnalysisB2Ratio Analysis Trend AnalysisA2Common-Size and Index AnalysisB2Chapter 7 Funds Analysis, Cash-Flow Analysis, andFinancial Planning6Flow of Funds (Sources and Uses) StatementB2Accounting Statement of Cash FlowsA2Cash-Flow Forecasting Range of Cash-Flow EstimatesA2Forecasting Financial StatementsChapter 8: Capital Overview of Working Capital Management2Introduction Working Capital IssuesFinancing Current Assets: Short-Term and Long-Term MixCombining Liability Structure and Current Asset DecisionsB2Chapter 9: Cash and Marketable Securities Management2Motives for Holding Cash, Speeding up Cash Receipts, Slowing-Down Cash Payments日ectronic Commerce, Outsourcing and Cash Balances to MaintainInvestment in Marketable SecuritiesB2Chapter 10: Accounts Receivable and Inventory Management6Credit and Collection PoliciesA2Analyzing the Credit ApplicantB2Inventory Management and ControlA2Chapter 11: Short-Term Financing2Spontaneous Financing Negotiated FinancingFactoring Accounts Receivable Composition of Short-TermFinancingB2Chapterl2: Capital Budgeting and Estimating Cash Flows4The Capital Budgeting Process: An Overview Generating Investment Project ProposalsA2Estimating Project uAfter-Tax Incremental Operating CashFlows”A2Chapterl3: Capital Budgeting Techniques4Project Evaluation and Selection: Alternative MethodsA2Potential DifficultiesProject Monitoring: Progress Reviews and Post-CompletionAuditsB2Chapter 14: Risk and Managerial Options in CapitalBudgeting4The Problem of Project Risk Total Project RiskA2Contribution to Total Firm Risk: Firm-Portfolio ApproachManagerial OptionsB2Chapterl5: Required Returns and the Cost of Capital4Creation of Value Overall Cost of Capital of the FirmB2The CAPM: Project-Specific and Group-Specific RequiredRates of ReturnEvaluation of Projects on the Basis of Their Total RiskB2Chapter 16: Operating and Financial Leverage4Operating Leverage Financial LeverageA2Total Leverage Cash-Flow Ability to Service DebtOther Methods of Analysis and Combination of MethodsA2Chapter 17: Capital Structure Determination4A Conceptual Look The Total-Value PrincipleA2Presence of Market Imperfection and Incentive Issues TheEffective of TaxesTaxes and Market Imperfections Combined, FinancialSignalingA2Chapterl8: Dividend Policy4Passive versus Active Dividend Policy Factors InfluencingDividend PolicyA2Dividend Stability Stock Dividends and Stock SplitsStock Repurchase Administrative ConsiderationsB2教学要求：A熟练掌握；B掌握；C了解三、建议实验（上机）项目及学时分配无四、教学方法与教学手段采用多媒体与板书教学结合方式，运用案例进行教学五、考核方式与成绩评定标准该课程采用考试方式，成绩评定标准由任课教师制定。六、教材与主要参考书目Fundamentals of Financial Management, Van Horne & Wachowicz, Thirteenth Edition,清华大学出版社Fundamentals of Corporate Finance） , Stephen A. Ross, 英文原书第 9 版， 机械工业出版社七、大纲编写依据与说明本大纲编写主要依据中华人民共和国教育部高等教育司制订的全国普通高 等学校工商管理类核心课程教学基本要求财务管理教学基本要求，结合财 务管理专业教学计划并参考国内有关教材编写。在编写过程中，突出在现代世界 经济一体化、信息全球化条件下企业财务管理新特点，参考国内外有关教材编写O 本课程与先修课程和后续课程的联系与分工：先修课程解决财务管理原理的必要 理论铺垫即基础会计知识问题；本课程着重论述企业财务管理基本理论和基本方 法问题；后续课程着重解决本课程知识的进一步应用和深化问题。
