公司金融（54学时）课程简介

公司金融课程的基本内容是，企业如何使用资产价值评估方法，利用风险与回报之间的相关性及其评估方法，进行科学的投资决策，选择能够为企业创造价值的投资项目；利用金融市场与金融工具，进行科学的融资决策；选择合理的资本结构与利润分配政策，从而为企业创造价值。具体内容包括：风险与回报；财务分析；价值评估，投资决策方法（资本预算）；长期融资；资本成本与融资理论；运营资金管理；流动资产与流动负债管理；收益管理与利润分配等。

通过理论阐述与案例分析，本课程将使学生掌握公司金融的基本理论、基本方法和基本技巧，学会对资产进行风险与回报评估的工作方法，以及公司投资项目评估、投资决策与融资决策的分析框架与思路。同时，提高学生在企业财务会计、投资融资理论以及金融工具与金融市场方面的素养，为进一步学习其他专业课程打下必要的基础。

使用教材：罗斯，威斯特菲尔德，杰富．公司理财(中文第9版)．北京：机械工业出版社，2012.

Corporate Finance (54 class hours)

Consisting of 15 units, the course analyzes the basic theories, methods and corporate policies of corporate financing, investment, and dividends from the perspective of corporate decision-making. The course is about how corporations, making use of asset valuation methods and the relationship between risk and return, make value-creating investment decisions; utilizing the financial markets and financial instruments, make value-creating financing decisions; and choose the optimal capital structure and profit distribution policies so as to create value for shareholders. Specifically, the course covers the following topics: risk and return, financial analysis, valuation and capital budgeting, long-term financing, capital cost and financing theories, working capital management, current liabilities and current assets management, earning management and profit distribution policies.

Through theoretical analyses and case studies, the course helps students gain a solid command of the basic theories of and the basic methods and techniques for financial management, and familiarize students with the framework within which corporate investment and financing decisions are made. The course also helps students better understand financial accounting and financial theories so as to lay down a solid foundation for further studies.

《公司金融》课程教学进度计划