《西方财务管理(双语)教学大纲.docx》由会员分享，可在线阅读，更多相关《西方财务管理(双语)教学大纲.docx（5页珍藏版）》请在三一文库上搜索。
1、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 Financi
2、al 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 Understand
3、ing finance environment, such as market, agency, interest rate and taxations.【教学重难点】1. Learning from the development of financial management and financial manager responsibilities , Mastering the goals of financial management.2. Understanding finance environment, such as market, agency, interest rat
4、e 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 Maste
5、ring the break-even point analysis.3 Mastering total leverage degree, DFL and 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】
6、The introduction of Basic concepts of financial management .【教学要求】1. Learning from risk and earnings, Mastering forecasting earnings rate calculations.2. Learning from the model of capital and assets pricing.3. Learning from the kinds of annuities, Mastering the calculation of currency time value.4.
7、 Understanding basic estimation methods.【教学重难点】Understanding basic estimation methods.CHAPTER 4 Capital budget【教学内容】Describes the various methods of cost estimates.【教学要求】1. Learning from the capital budget importance, Mastering capital budget making-decision methods.2. Undertanding the cash flows, M
8、astering projects assessment.【教学重难点】Undertanding the cash flows, Mastering projects assessment.CHAPTER 5 Capital cost , leverage and dividends policies【教学内容】The introduction of the companys cost of capital, leverage policy and dividend distribution policy of the introduction.【教学要求】1. Understanding e
9、very capital cost calculation, Mastering the calculations of weighted average capital cost and marginal cost.2. Mastering optimal capital structure, Learning from capital structure theory.3. Learning from the dividends policies.【教学重难点】Mastering optimal capital structure, Learning from capital struct
10、ure theory.CHAPTER 6 Operation capital management【教学内容】The introduction of companys short-term assets and short-term liability management .【教学要求】1. Learning from operation capital strategy, Mastering short-term assets management.2. Mastering short-term liabilities management.【教学重难点】Mastering short-t
11、erm liabilities management.CHAPTER 7 Strategic making-decisions of long-term financing【教学内容】Describes the Companys common stock, bankruptcy, corporate restructuringandrelated financial instruments .【教学要求】1. Understanding the common stock and investment bank transactions.2. Mastering bonds rating, Un
12、derstanding bankruptcy and reorganization.3. Understanding some financing instruments.【教学重难点】Mastering short-term liabilities management.三、教学章节及学时分配(一)总体学时分配序号教学章节总学时其中备注理论学时实践(验)学时1CHAPTER6602CHAPTEF26603CHAPTERS8804CHAPTER48805CHAPTER8806CHAPTERS6607CHAPTER660四、教学方法与教学手段说明教师教授主要知识点和专业术语， 并进行西方财务管理
13、英语术语练习和应用文写作，并进行课堂英语对话及演讲， 同时进行专业术语听力， 并对以前的讲解内容进行测验， 对外企 的财务管理实务进行练习，并重点练习货币时间价值部分和预算部分等。五、考核方式考核课程；考试；开卷作业要求：认真按时完成作业，字迹工整，不得抄袭他人作业。每迟交作业24小时按作业占总成绩百分比的20%口分。测验、考核或成绩评定：(1)考勤占考核总成绩的10%每旷课一节扣2分；(2)作业及平时表现占考核总成绩的 20%每少交作业一次扣1分；(3)期末考试占考核总成绩的70%期末考试采用笔试(百分制)；六、使用说明可根据不同层次学生基础不同，自行调整相关章节进行授课。七、主要参考资料1. 斯坦利. 财务管理专业英语（ 第 2 版 ）. 北京：机械工业出版社，2010 年2. 刘媛媛. 财务管理专业英语（第 2 版）. 北京：机械工业出版社，2010年3. 范霍恩 . 财务管理基础（第 13版）. 北京：清华大学出版社， 2009年4. 王斌 . 现代财务管理（第 10 版）. 北京：高等教育出版社， 2009年教研室主任（审核）：大纲编写人（签字）：教学单位负责人（审核）：