《公司价值管理（双语）》-课程教学大纲.docxVIP

PAGE PAGE 30 《公司价值管理（双语）》课程教学大纲 一、课程基本信息 课程代码课程名称：公司价值管理（双语） 英文名称：Measuring and Managing the Value of Companies 课程类别：专业课 学 时：48 学　　分：3 适用对象：资产评估专业 考核方式：考查 先修课程：资产评估概论、财务管理、中级财务会计学、税法Ⅰ 二、课程简介 This course deals with the valuation and management of the levered firm. A significant part of the course will be devoted to learning the technique of discounted cash flow valuation of a company which is financed with a variety of financial instruments, primarily common stocks and long term debt. Students will learn about the techniques of forecasting future cash flows based on fundamental analysis, macro-economic analysis, and industry characteristics. The course will also examine the valuation of corporate leases, and operating tax. The technique of Economic Value Added (EVA) will be examined. 三、课程性质与教学目的 课程性质：资产评估专业本科生的专业选修课程，采用中英双语教学方式。 教学目的：The purpose of this course is to provide an overview of the critical methods and tools used to estimate the fundamental value of an enterprise. The primary learning objectives for this class are to (1) understand the fundamental drivers of value and managerial implication. (2) gain exposure to different types of valuation techniques and how they are used by financial managers. There will be a focus on equity valuation, and to a lesser extent, touch on concepts relevant to other asset classes. (3) understand the capital structure decisions related to equity valuation and strategic objectives of the levered company. 专业课程思政教育融入是培养中国特色社会主义事业合格建设者和可靠接班人，落实立德树人根本任务的重要渠道，是进行社会主义核心价值观教育、帮助大学生树立正确世界观人生观价值观的重要方式。在公司价值管理课程思政教学实践中，充分考虑本科生的知识结构、理论水平和应用能力要求，按照教育部颁布的《高等学校课程思政建设指导纲要》，从诚信品质、职业道德、责任意识、敬业精神、社会责任等方面，将公司价值管理理论知识与思想政治教育相结合，着重培育学生经世济民、诚信服务、德法兼修的职业素养。在授课方式上，坚持与时俱进，开拓视野，激发学生的学习兴趣，培养多元能力，树立诚信意识，并能够正确处理利益诱惑与职业道德之间的冲突，守住道德底线，做德才兼备的优秀人才。 四、教学内容及要求 Chapter 2 Fundamental Principles of Value Creation （一）目的与要求 Understand that value is driven by expected cash flows discounted at a cost of capital. Cash flow, in turn, is driven by expec