《经济与金融专业公司金融（双语）课程课程大纲.docx》由会员分享，可在线阅读，更多相关《经济与金融专业公司金融（双语）课程课程大纲.docx（10页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、商学院经济与金融专业 公司金融（双语）课程 课程大纲一课程基本信息课程名称：公司金融（双语）（英文名称：Corporate Finance）课程编号：00403015学分数：3（其中讲授学分：3；实践学分:0）学时：48（其中讲授学时：48；实践学时:0 ）任课教师：赵红平、王国林、单以红、武琳等开课学院：商学院适用专业：经济与金融先修课程：微观经济学、宏观经济学、政治经济学、金融学、会计学等课程类别：专业方向课二、课程说明本课程是经济与金融专业的主干专业方向课之一。本课程内容包括公司金融学的基本理 论和相关概念，货币时间价值的计算，投资决策方法，资本成本的计算和资本结构决策，以 及企业并购等
2、资本运营的相关知识。该学科对毕业生今后从事投融资决策分析以及掌握企业 并购等资本运营方法从理论与实践上都有较强的支撑。三、课程性质与课程目标（-）课程性质公司金融是国家教育部规定的经济学类专业的专业方向课，是经济与金融专业学生 必修的一门专业理论课程，针对已经具备微观经济学、宏观经济学、政治经济学、金融学、 会计学等知识的本科生开设。（二）课程目标知识目标：通过本课程的学习使学生能够运用微观经济学、宏观经济学、政治经济学、 金融学和会计学等课程的基本原理，理解与掌握公司金融的基本知识、基本理论和基本方法, 理解如何设计合理的公司治理结构为公司投融资最优化服务，全面认识公司金融在企业投融 资中所
3、发挥的作用。能力目标：在全面了解、掌握公司金融的基本理论、基本知识和基本方法的基础上，提 高学生的思维能力和解决实际问题的能力，使学生具备分析和解决现实中公司金融方面问题 的能力。素质目标：通过本课程的学习在掌握基本理论、能够运用理论知识分析实际问题的基础 上，使学生明确公司金融在企业投融资中所发挥的作用，建立从事公司金融、参与金融工作 与活动的光荣感和责任感。四、教学内容、基本要求与学时分配公司金融是理论性和实践性较强的课程，教学以课堂讲授为主，教学过程要突出知识目标、能力目标、素质目标。具体教学内容安排、教学要求和课时分配如下:一序号.教学内容对学生的要求学时教学 方式对应课 程目标1Ch
4、apter llntroductionCorporate FinancetoKnow the basic types of financial management decisions and the role of the financial managerKnowthefinancialimplications of the different forms of business organizationKnow the goal of financial managementUnderstand the conflicts of interest that can arise betwe
5、en owners and managersUnderstand the various types of financial markets3课堂 讲授知识 目标素质 目标2Chapter 2Financial Statements, Taxes, and Cash FlowKnow the difference between book value and market valueKnow the difference between accounting income and cash flowKnow the difference between average and margina
6、l tax ratesKnow how to determine a firms cash flow from its financial statements2课堂 讲授识标力标知目 能目3Chapter 3 Working Financial StatementsWithUnderstand sources and uses of cash and the Statement of Cash FlowsKnow how to standardize financialstatementsforcomparison purposesKnow how to compute and interp
7、ret important financial ratiosBe able to compute and interpret the Du Pont IdentityUnderstand the problems and pitfalls in financial statement2课堂 讲授知识 目标能力 目标analysis4Chapter 4Long-Term Financial Planning and GrowthUnderstand the financial planning process and how decisions are interrelatedBe able t
8、o develop a financial plan using the percentage of sales approachBe able to compute external financing needed and identify the determinants of a firms growthUnderstand the four major decision areas involved in long-term financial planningUnderstand how capital structure policy and dividend policy af
9、fect a firm/s ability to grow3课堂 讲授知识 目标能力 目标5Chapter 5Introduction toValuation: The Time Value of MoneyBe able to compute the future value of an investment made todayBe able to compute the present value of cash to be received at some future dateBe able to compute the return on an investmentBe able
10、to compute the number of periods that equates a present value and a future value given an interest rateBe able to use a financial calculator and a spreadsheet to solve time value of money problems2课堂 讲授知识 目标能力 目标6Chapter 6 DiscountedCash Flow ValuationBe able to compute the future value of multiple
11、cash flowsBe able to compute the present value of multiple cash flows2课堂 讲授识标力标 知目 能目Be able to compute loan paymentsBe able to find the interest rate on a loanUnderstand how interest rates are quotedUnderstand how loans are amortized or paid off7Chapter 7 Net Present Value and Other Investment Crit
12、eriaBe able to compute payback and discounted payback and understand their shortcomingsUnderstand accounting rates of return and their shortcomingsBe able to compute internal rates of return (standard and modified) and understand their strengths and weaknessesBe able to compute the net present value
13、 and understand why it is the best decision criterionBe able to compute the profitability index and understand its relation to net present value4课堂 讲授知识 目标能力 目标8Chapter 8 Making Capital Investment DecisionsUnderstand how to determine the relevant cash flows for various types of proposed investmentsU
14、nderstand the various methods for computing operating cash flowUnderstand how to set a bid price for a projectUnderstand how to evaluate the equivalent annual cost of a project3课堂 讲授知识 目标能力 目标9Chapter 9 Project Analysis and EvaluationUnderstand forecasting risk and sources of valueUnderstand and be
15、able to conduct scenario and sensitivity analysisUnderstand the various forms of break-even analysisUnderstandoperatingleverageUnderstand capital rationing and its effects4课堂 讲授知识 目标能力 目标10Chapter 10 Cost of CapitalKnow how to determine a firms cost of equity capitalKnow how to determine a firms cos
16、t of debtKnow how to determine a firms overall cost of capitalUnderstand pitfalls of overall cost of capital and how to manage them4课堂 讲授识标力标 知目 能目11Chapter 11 Raising CapitalUnderstand the venture capital market and its role in financing new businessesUnderstand how securities are sold to the publi
17、c and the role of investment bankersUnderstand initial public offerings and the costs of going publicUnderstand how rights are issued to existing shareholders and how the rights are valued3课堂 讲授识标力标 知目 能目12Chapter 12 Financial Leverage and Capital StructurePolicyUnderstand the effect of financial le
18、verage on cash flows and the cost of equityUnderstand the impact of taxes and bankruptcy on capital structure choiceUnderstandthebasiccomponents of the bankruptcy process4课堂 讲授知识 目标能力 目标13Chapter 13 Dividends and Dividend PolicyUnderstand dividend types and how they are paidUnderstand theissuessurro
19、unding dividendpolicydecisionsUnderstand the difference between cash and stock dividendsUnderstand why share repurchases are an alternative to dividends3课堂 讲授识标力标 知目 能目14Chapter 14 Short-TermFinance and PlanningUnderstand the components of the cash cycle and why it is importantUnderstand the pros an
20、d cons of the various short-term financing policiesBe able to prepare a cash budgetUnderstand the various options for short-term financing3课堂 讲授识标力标 知目 能目15Chapter 15 CashandLiquidity ManagementUnderstand the importance of float and how it affects the cash balanceUnderstand how to accelerate collect
21、ionsandmanagedisbursementsUnderstand the advantages and disadvantages of holding cash and some of the ways to invest idle cash3课堂 讲授知识 目标能力 目标16Chapter 20 Credit andInventory ManagementUnderstand the key issues related to credit managementUnderstand the impact of cash discountsBe able to evaluate a
22、proposed credit policyUnderstand the components of credit analysisUnderstand the major componentsofinventorymanagement3课堂 讲授识标力标 知目 能目五、考核方式及成绩评定（一）上课要求鉴于公司金融的理论性和实务性较强，本课程教学中应该坚持的两个原则：第一，循序渐进、先快后慢的原则。本课程内容的特点是难点偏后，为使学生较好地掌 握公司金融的概念、原理、特别是分析方法，理应先夯实基础，在此前提下才能为学好 后面的章节做好相应的知识储备。第二，理论联系实际的原则。本课程的教学通常安
23、排在大学三年级进行，但由于学生自 身阅历和理解能力的有限，为使抽象的公司金融理论和实务具体化和有效提高学生的学习兴 趣，在教学中应尽可能多举一些我国经济运行中的实际案例，以帮助学生准确理解和掌握公 司金融，以达学以致用的目的。（二）考核要求考试成绩以百分制计，其中平时成绩占40%,期未考试成绩占60虹平时成绩包括出勤、作业的完成情况、上课状态等。期末考试以闭卷形式进行，题型包括名词解释、单项选择、多项选择、判断与辨析、计 算、案例分析、简答、论述等，考试具体题型及分值分布将依据专业培养计划和教学大纲的 要求灵活安排。六 学术诚信规定学术诚信包括但不限于考试作弊、抄袭作业和侵犯知识产权等。考试：
24、自觉抵制作弊行为，树立与不良风气作斗争的信心、勇气，勇于检举揭发考试作 弊行为。作业：允许同学之间相互讨论作业，但必须要独立完成作业，不抄袭作业（直接抄袭其 他同学作业或者通过网络抄袭作业），一旦确认抄袭作业，无论抄与被抄，本次作业成绩作0分处理。知识产权：学生要尊重和保护教师的知识产权，在经过教师允许下拷贝老师的授课课件 和其他教学材料，并且所拷贝的教学材料主要所满足自己学习之用，不得外传，更不能将课 件上传到互联网。做课程论文时，使用他人公布或发表的资料，需要标明其来源、作者信息 等。七、教材和参考书（一）教材的选用Stephen A. Rose, Randolph W. Westerfi
25、eld and Bradford D. Jordan. Fundamentals of Corporate Finance （lie） M. Peking： China Machine Press, 2017.（二）教参资料的推荐岳军，冯日欣,公司金融M.北京：经济科学出版社，2003.朱叶.公司金融（第四版）M.上海：复旦大学出版社，2018.（三）推荐课外学习资源.经济类报刊及相关资料经济研究、管理世界、金融研究、国际金融研究、会计研究、中国财经信 息资料、经济研究参考等专业学术期刊。经济日报、金融时报、中国经济时报、经济学消息报、中国经济导报等经 济类报纸。1 .网络资源财政部网站、国家税务总局网站、中国国家海关总署网站、国家统计局网站等各大政府 门户网站。中央电视台经济半小时专栏。2021年10月10日