《财务分析学》课程教学大纲.docxVIP

《财务分析学》教学大纲 一、课程基本信息 课程名称 财务分析学 Financial Analysis 课程编码 SEM320421020 开课院部 经济管理学院 课程团队 财务管理与税务课程组 学分 2.0 课内学时 32 讲授 32 实验 0 上机 0 实践 0 课外学时 0 适用专业 会计学 授课语言 中文 先修课程 基础会计学、中级财务会计（2-1）、中级财务会计（2-2）、财务管理学、高级财务会计 课程简介 （限选） 《财务分析学》是会计学专业的核心课程之一。本课程摒弃了就报表论报表、就财务论财务的方式，从管理的视角对企业财务报表进行全新的解读，紧紧围绕公司经营战略及财务活动，分析财务报告所反映的经济内容。 本课程以财务报告为主要信息来源，运用专门的技术和方法，从报表数据表面去解释会计信息内涵，了解报表项目背后的经济含义。通过对资产质量、资本结构质量、利润质量和现金流量质量等方面的分析，对企业的筹资能力、投资能力、资产运营能力、盈利能力、偿债能力、成长能力及企业财务状况的整体质量进行综合评价，为企业利益相关者了解企业过去、评价现在、预测未来并做出正确决策，提供准确的信息或依据。通过本课程的学习，学生将树立正确的效益观、资产质量观、资本结构质量观、利润质量观、现金流量质量观、财务状况整体的质量观与平衡观等，并能够对企业财务状况的整体质量进行系统化分析。 Financial analysis is one of the core courses of accounting major. This course abandons the way of discussing statements and finance from the perspective of management, and makes a brand-new interpretation of enterprise financial statements from the perspective of management, focusing on the companys management strategy and financial activities, analyze the economic content reflected in the financial report. This course takes financial reports as the main source of information and uses special techniques and methods to explain the connotation of accounting information from the surface of report data and understand the economic meaning behind Report items. Through the analysis of asset quality, capital structure quality, profit quality and cash flow quality, the financing ability, investment ability, asset operation ability, profitability, solvency of the enterprise, comprehensive evaluation of the overall quality of the growth ability and the financial situation of the enterprise will provide accurate information or basis for the stakeholders of the enterprise to understand the past, evaluate the present, predict the future and make correct decisions. Through the study of this course, students will establish a correct view of benefit, asset quality, capital structure quality, profit quality, cash flow quality, overall quality and balance of financial situation, etc, and can systematically