《财务管理》教案【荐】.docVIP

《财务管理》教案 课程名称 财务管理 课程性质 限选 主讲教师 职称： 课程简介 《财务管理》是的一门课程。本课程侧重研究在现代企业中的财务管理活动,与国际接轨,内容核心是关于企业投资决策、融资决策和资产的有效管理。是一门理论性强极富实战性的学科一方面财务管理理论与方法企业财务实践的总结提炼，另一方面，这些理论与方法必须适用于企业财务实践，能解决实际问题。，本课程的教学要旨就是“理论性与应用性并重”。 课程内容与学时分配 章节 讲授内容 学时 第一章 绪论 4 第二章 财务分析 6 第三章 筹资管理 12 第四章 流动资产管理 4 第五章 固定资产管理 8 第六章 税金与利润管理 2 每章重、难点及授课内容 第一章 绪论 重点：公司的财务关系；公司财务管理的特点； 公司财务管理的目标 难点：财务管理的目标 授课内容： Topic One Introduction and Review the Background Knowledge I. Name of the module Financial Management Restaurant Financial Management/Hotel Financial Management II. Background knowledge Simple accounting equation: Assets=Equity Basic accounting equation: Assets= Liabilities + Owners’ Equity Extended accounting equation: Assets= Liabilities + Owners’ Equity＋（Income/Revenue-Expense） Assets: Current assets/Long-term investments/Fixed assets/Intangible assets/Deferred charges assets/Other assets Liabilities: Current liabilities/Long-term liabilities Owners’ Equity/Stockholders’ Equity: Paid-in capital /Capital stock/Capital reserves/Surplus reserves/Retained earnings Revenue Expense/Operating expense/Administrative expense/Financing expense Profit III．Some terms equal to/equal plus minus multiply divide square cubic exponent/power square root positive negative equation numerator denominator Topic Two Functions and Goals of Financial Management I. Definition of Finance The forms of currency: the given form of money, such as cash/deposit etc The policies: The firm should comply with the policies, including Corporate Law，Economy Law and Tax Law, the financial rules of the firm， even the Principle of Distribution according to Work, and Social Labour Insurance System. Follow the rule of capital movement Financial relationship With investors: accepting investment and investment With creditors: debt and creditor’s right(Financial institutions and bond holders) With debtors: creditor’s right and debt With government: compulsive, volunteer financial distribution relationship (taxes) With guests