《财务管理学》教学大纲
一、课程基本信息
课程中文名称：财务管理学
课程英文名称：Financial Management
课程编码：20000006
课程类型：学科基础课
总学时：56 理论学时：56 实验学时：0
学分： 3
适用专业：会计学
先修课程：《会计学原理》、《企业会计学》
开课院系：管理学院会计教研室
二、课程的性质与任务
本课程是会计学专业的学科基础课。
通过本课程的学习，使同学们了解财务管理的基本理论框架，掌握企业筹资管理、投资管理、日常经营管理、利润分配管理以及财务分析的主要内容和基本方法，为进一步学习专业课程打下坚实的基础。
三、理论教学内容和基本要求
Chapter 1 The Role of Financial Management
Know about what is financial management and organization of the financial management function; Understand the goal of the firm.
Chapter 2 The Business, Tax, and Financial Environments
Know about the business, tax, and financial environments of the firm.
Chapter 3 Time Value of Money
Know about the concept of the time value of money and types of annuities; Master the calculation of future value and present value of a single fund or an annuity.
Chapter 4 The Valuation of Long-Term Securities
Know about the distinctions among valuation; Understand the principle of security valuation; Master the methods of bond valuation, preferred stock valuation and common stock valuation.
Chapter 5 Risk and Return
Know about the definition of risk and return, and attitudes toward risk; Understand risk and return in a portfolio context, and diversification; Master how to use probability distributions to measure risk, and the using of the capital asset pricing model (CAPM).
Chapter 6 Financial Statement Analysis
Know about a possible framework for analysis; Understand financial statement; Master ratio analysis, trend analysis, and common-size and index analysis.
Chapter 7 Overview of Working Capital Management
Know about working capital concepts and working capital issues; Understand strategies of financing current assets.
Chapter 8 Cash and Marketable Securities Management
Know about motives for holding cash, and content of cash and marketable securities management.
Chapter 9 Accounts Receivable and Inventory Management
Know about the cost of holding accounts receivable and inventory, and the goal of accounts receivable and inventory management; master how to formulate credit and collection, and how to analyze the credit applicant, and methods of inventory control.
Chapter 10 Short-Term Financing
Know about composition of short-term financing; Understand merits and shortcomings of trade credit, stand-alone commercial paper and short-term business loans. Master computation of the cost of trade credit.
Chapter 11 Capital Budgeting and Estimating Cash Flows
Know about the capital budgeting process, and composition of a project’s cash flow; Master how to estimate Project After-Taxt Incremental Operating Cash Flows.
Chapter 12 Capital Budgeting Techniques
Know about the basic procedure of project evaluation and selection, and project monitoring and post-completion audit; Master calculation and using of PBP, IRR, NPV and PI.
Chapter 13 The Cost of Capital
Understand the concept and content of the cost of capital; Master the calculation of the cost of various types of capital.
Chapter 14 Operating ad Financial Leverage
Understand the concepts and functions of operating leverage, Financial leverage and total leverage; Master the calculation of DOL, DFL and DTL, and break-even analysis.
Chapter 15 Capital Structure Determination
了解有关资本结构的主要理论观点；理解资本结构的含义、种类和意义；掌握资本结构的决策方法，包括资本成本比较法、每股盈余分析法和公司价值比较法的原理及其应用。
Chapter 16 Dividend Policy
了解利润分配的内容和程序、股利分配的形式；理解股利理论的基本内容、影响公司股利分配政策的因素；掌握股份公司的主要股利政策。
Chapter 17 Long-Term Debt, Preferred Stock, and Common Stock
了解债券和普通股的种类；理解各种债券、普通股和优先股的特点。
Chapter 18 Term Loans and Leases
了解定期贷款的种类、银行借款的信用条件，理解定期贷款和租赁筹资的优缺点。
四、学时数分配
学习成绩由平时作业与课堂测验、考勤和期末考试三部分成绩综合评定。
平时作业与课堂测验成绩占总成绩的20%。
要求学生按进度安排完成规定的作业，并在规定时间内提交作业。
考勤占总成绩的10%。
期末考试占总成绩的70%。
考试题型为单项选择题、多项选择题、判断题、填空题和计算题。
覆盖教学大纲规定章节的85%以上。
六、建议教材及主要教学参考书
教材：Fundamentals of Financial Management(10th Edition), Van
Horne/Wachowicz, 清华大学出版社2005年版。
参考书：《财务管理学》第五版，荆新，王化成编著，中国人民大学出版社2009年出版。