《财务管理 II》课程教学大纲.pdfVIP

课 程 教 学 大 纲 课程编号： 086302 课程名称： 财务管理 II 目 录 一、课程定位 ··························································································326 （一）课程性质·················································································326 （二）课程在人才培养过程中的作用······················································326 （三）本课程与其他课程的关系····························································326 二、教学目标 ··························································································327 （一）知识目标·················································································327 （二）能力目标·················································································327 （三）素质目标·················································································327 三、教学中应注意的问题···········································································327 四、教学课时分配表·················································································328 五、考核方法 ··························································································329 六、教学内容 ··························································································329 第一章 财务报表分析········································································329 第一节 财务分析方法 329 第二节 财务能力分析 331 第三节 上市公司基本财务分析 334 第四节 财务综合分析 335 第二章 财务预算 ··············································································337 第一节 全面预算概述 337 第二节 营业预算的编制 338 第三节 财务预算的编制 340 第三章 资产组合风险和收益·······························································341 第一节 资产组合的收益 342 第二节 资产组合风险的度量 342 第三节 资产组合风险和收益的关系 343 第四节 资本资产定价模型343 第四章 混合筹资·······