西方财务管理(双语)教学大纲.pdfVIP

《西方财务管理》教学大纲 课程名称：西方财务管理 课程编码： B0431044 适用专业及层次：会计学专业本科层次 课程总学时： 48 课程总学分： 3 理论学时： 48 实践学时： 0 先修课程：大学英语、管理会计等 一、课程的性质、目的与任务 本课程是会计学专业的专业方向课， 本课程的任务与目的是使学生从理论和应用角度出 发，在理论和实践上掌握西方财务管理的主要内容， 并与我国的内容相比较， 做到融会贯通、 取长补短。 同时掌握理财方面的专业术语， 为进入外企工作、 阅读外文文章和外文专业知识 写作打下良好的基础。 二、教学内容、教学要求及教学重难点 （一）理论课时教学内容、教学要求及教学重难点 CHAPTER 1 Financial Management introduce 【教学内容】 The introduction to the basic concepts of financial management 【教学要求】 1． Learning from the development of financial management and financial manager responsibilities , Mastering the goals of financial management. 2 ． Learning from the business organizations styles. 3 ． Understanding finance environment, such as market, agency, interest rate and taxations. 【教学重难点】 1. Learning from the development of financial managementand financial manager responsibilities , Mastering the goals of financial management. 2. Understanding finance environment, such as market, agency, interest rate and taxations. CHAPTER 2 Forecasting, Planning, Controlling 【教学内容】 Focuses on business forecasting, planning, control, and describes the break-even calculation methods and applications ，and leverage degree. 【教学要求】 1 ． Mastering the analysis of financial statements, Understanding sales forecasting. 2．Mastering the break-even point analysis. 3．Mastering total leverage degree, DFLand DOL, Understanding the controlling. 【教学重难点】 Mastering the analysis of financial statements, Understanding sales forecasting ，and Mastering the break-even point analysis. CHAPTER 3 Basic concepts of financial management 【教学内容】 The introduction of Ba