《财务管理》教学大纲
Syllabus of Financial Management
课程编号：150063A
Course code: 150063A
课程类型：专业必修课
Course type: Discipline Compulsory Course
总学时：48 讲课学时：48 实验（上机）学时：0 Instruction time: 48 Lecture: 48 Experiment and exercises：0
学分：3
Grade credits: 3
适用对象：金融学（金融经济）
Audience: Finance（Finance and Economics Experimental Class）
先修课程：经济学原理、会计学原理
Prerequisite: Principles of Economics and Accounting
一、课程的教学目标
Course Objectives
财务管理是管理与经济学的重要核心课程，是金融专业本科生的专业入门课与基础课，主要介绍了企业微观层面的金融活动与投资决策。该门课程将详细介绍什么是企业、企业目标是什么、以及如何获得企业目标等问题。通过课程学习，学生将掌握企业财务各项指标所反映的企业状况、收益率、资本的时间价值、企业融资活动的价值等概念及相应估计方法。该门课程为公司金融和投资学提供铺垫。Financial management is one of core and popular disciplines of business and economics. It mainly investigates micro-level financial activities of corporations, including financing activities and investment decisions. It answers a series of questions, such as “What is a corporate?”, “What is the goal of a corporate?”, and “How to achieve the goal?”. After this course, students are able to master the skills of financial statement analysis, cost of capital, the time value of money, interest rates,
and corporate financing activities. This course will be the bas of corporate finance and investment that will be learned in the coming semesters.
二、教学基本要求（黑体，小四号字）
Teaching Plans and Requirements
财务管理课程的重点知识包括公司的种类、财务数据的分析和决策、货币的时间价值、债券和普通股的定价、风险与收益等。其中，财务指标的分析和货币的时间价值是本课程的知识核心，也是该门课程其他主要内容的基础。而估计资本的成本（最低要求回报率）则是本课程的一个难点。
Financial management mainly contains the types of corporation, financial statement analysis and decision, time value of money, value of bond, value of common stock, and risk and return. The time value of money is the core content of the discipline, while how to estimate the minimal required rate of return for any assets is a difficult part.
案例分析是财务管理课程的重要学习方法，能够将课本知识灵活应用到真是的商业环境中。财务管理强调现实商业环境下的企业决策，包括投资、融资决策，短期与长期决策等。作为入门级课程，学生掌握案例分析对未来学习金融和财务课程具有重要意义。案例分析的另一个重要特征是互动性。本课讨论的所有案例都要求学生能够参与其中，完成小组讨论。
Case Study has been widely adopted in Business and Economics education. It provides learners with a “real” context to utilize what they have learned from the “textbook”. Financial management covers the financial principles that direct how corporations make decisions, including how to allocate limited resources, in what manners to raise funds for the investment and how to divide the gains. It emphasizes corporate real decisions, from short-term to long-term. As a beginner, getting to know of this study tool is of great importance for your further study on Corporate Finance. Another critical characteristic of case study is to interact. All the cases to be discussed on the class should be well prepared ahead based on your group discussions.
为加强学生对教学重点的理解，本课还会采用随堂练习和测验与课后作业结合的形式，让学生在标准化试题中应用课上学过的知识。
Surprise quiz and after-class-practices will facilitate students to understand the instructing knowledge, which motivates the students to apply their knowledge to solve the standardized problems.
而对市场有效性和委托代理问题，本课将做简单介绍，只关注重点的概念和现象。
