《财务管理学》课程中英文简介.doc

《财务管理学》课程中英文简介 Corporate Finance 课程代码：040013A/040013B Course Code：040025A/040015A /040012B 040025A/040015A /040012B 040025A/040015A 课程名称：财务管理学 Course Name：Corporate Finance 学 时：48/32/80 Periods：48/32/80 学 分：3/2/5 Credits：3/2/5 考核方式：考查/考试 Assessment：Inspection/Examination 先修课程： Preparatory Courses： 成本管理会计学（上）MA1 Management AccountingⅠ 本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。先修课程为管理会计基础（MA1）。 该课程主要包括以下内容：（1）财务管理学简介； （2）财务环境和其组成要素分析。（3）证券估价。（4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。（5）战略决策——资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。（6）战略决策——资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。（7）经营决策——营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。（8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。 Corporate Finance Fundamentals [FN1] is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of an organization. Topics introduced in FN1 include the following parts: Part 1 Introduction to the corporate finance; Part 2 The financial environment，including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of fina