财务报表分析

学分：3学分

先修课程：推荐先修《基础会计》与《公司金融》。

课程简介：

《财务报表分析》是一门主要面向商学院学生而设计的金融/会计专业的核心课程。通过对基础财务信息及其分析技巧的细致讲解与实用性练习，学生将学会如何熟练地解读与分析财务报表，并灵活地运用财务报表进行诸如股权投资、信用分析、审计、公司融资、兼并收购等各种商业决策分析。

教学目标和效果：

完成这门课程后，学生将能够：

1.清晰地把握财务报表分析中所涉及的基础概念和分析技巧；

2.通过各种分析技术对财务报表信息进行系统和专业的解读与分析；

3.有效地运用一系列财务报表完成多变商业环境下的商业决策分析。

考核方式：

课堂参与：20%

作业：30%

小组案例分析：50% （口头演示：20%；书面报告：30%）

课程教材：

1.International Financial Statement Analysis, Thomas R. Robinson, Hennie van Greuning, Elaine Henry, Michael A. Broihahn (RGHB), John Wiley & Sons, Inc, 2009.

2.The Analysis and Use of Financial Statements, 3rd edition, Gerald I. White, Ashwinpaul C. Sondhi & Dov Fried (WSF), Wiley, 2003.

Financial Statements Analysis

Credits: 3 Credits

Pre-requisite: Preliminary knowledge about Fundamental Accounting and Corporate Finance would be preferred.

Module Description：

Financial statement analysis is a “capstone” course in finance/accounting primarily designed for business students. For students who wish to qualify as a professional user of financial statements, this course equips them with practical techniques based on fundamental financial information. It is beneficial for decision making in various business analysis applications such as equity investment, credit analysis, auditing, corporate finance, merger and acquisition, etc.

Learning Outcome and Objectives：

On completion of this course, students are expected to:

1.have a clear understanding of fundamental concepts and techniques involved in financial statement analysis;

2.systematically conduct professional analysis by integrating such information with various analytical techniques;

3.effectively analyzing a set of financial statements as part of decision making process useful in a variety of business contexts.

Assessment：

Participation: 20%

Group assignments: 30%

Group project: 50% (Presentation: 20%; written report: 30%)

Textbook and reference：

1.Thomas R. Robinson, Hennie van Greuning, Elaine Henry, Michael A. Broihahn (RGHB), International Financial Statement Analysis, John Wiley & Sons, Inc, 2009.

2.Gerald I. White, Ashwinpaul C. Sondhi & Dov Fried (WSF), The Analysis and Use of Financial Statements, 3rd edition, Wiley, 2003.