《高级财务管理（P4）》-课程教学大纲.docVIP

PAGE PAGE 23 《高级财务管理（P4）》课程教学大纲 一、课程基本信息 课程代码课程名称：高级财务管理 英文名称：Advanced Financial Management 课程类别：专业课 学 时：48 学　　分：2 适用对象: ACCA专业 考核方式：考试 先修课程：F9-Financial Management; F2-Management Accounting 二、课程简介 Advanced Financial Management(P4): this paper builds upon the skills and knowledge examined in the F9, Financial Management , paper. At this stage candidates will be expected to demonstrate an integrated knowledge of the subject and an ability to relate their technical understanding of the subject to issues of strategic importance to the organisation. The study guide specifies the wide range of contextual understanding that is required to achieve a satisfactory standard at this level. The course starts by exploring the role and responsibility of a senior executive or advisor in meeting competing needs of stakeholders within the business environment of multinationals. The course then re-examines investment and financing decisions, with the emphasis moving towards the strategic consequences of making such decisions in a domestic, as well as international, context. Students are then expected to develop further advisory skills in planning strategic acquisitions and mergers and corporate re-organisations. 三、课程性质与教学目的 This course develops upon the core financial management knowledge and skills covered in the F9, Financial Management, syllabus at the Fundamentals level and prepares candidates to advise management and/or clients on complex strategic financial management issues facing an organisation. 本课程强调课程思政的嵌入，让学生把握财务管理在经济社会中的角色，通过课堂的讲授和互动，将财务管理知识体系中蕴含的思想价值和精神内涵传递给学生，更好地拓展财务管理知识体系中的广度，深度和温度，引导学生树立正确的价值观，着重培育学生经世济民、诚信服务、德法兼修的职业素养。财务管理与企业生产经营过程密切相关，本课程旨在通过将“思政育人”与专业教育有机融合，寓价值观引导于专业知识传授之中，使本课程与思想政治理论课形成协同效应，引导学生正确理解财务管理理论和方法，更好地服务于企业经营、行业发展以及国家经济运行。 Teaching aims: To apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial managemen