财务管理系课程介绍(中英对照)

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1、 财务管理系课程介绍（中英对照）序 号： 1课程编码： 11001030、11001020课程名称： 管理会计 Management Accounting学 分： 3 周 学 时： 3开课系部： 财务管理系预修课程： 会计学基础、财务会计修读对象： 本科生课程简介： 本课程是财务管理专业的专业方向课，主要介绍管理会计的基本理论，及如何运用会计及其它经营信息，对企业经济活动进行规划、控制、评价和考核；其主要内容包括：本量利分析、预测分析、投资决策、全面预算、成本控制与标准成本系统、责任会计等。拟用教材： 管理会计，毛付根主编，高等教育出版社 2000年版参考教材： 管理会计，余绪缨主编，中国人民

2、大学出版社 1999年版；管理会计学（英文版），Ronald W. Hiltion主编，机械工业出版社 2000年版；管理会计应用与发展的典型案例研究，潘飞主编，中国财政经济出版社 2002年版Course Code:11001030、11001020Course Title:Management AccountingDepartment:Financial Management Dept.Credit:3 Periods per week:3Preparatory Course: Fundamental Accounting, Financial AccountingStudents: Un

3、dergraduatesContents:This is a core course for the students whose major is Financial Management. This course introduces the basic theories of management accounting system and its application in the operational activities such as planning, control, evaluation, performance assessing of a business ente

4、rprise. The topics covered include cost-volume-profit analysis, business forecasting and its analysis, long-term investment decisions making (capital budgeting), master budgeting, cost control and standard costing system, responsibility accounting, etc Course Book:Mao fugen. Ed. 2000. Managerial Acc

5、ounting, Higher Education PressReference Book:Yu Xuying. Ed. 1999. Managerial Accounting, China RenMin University Press; Ronald W. Hiltion. Ed. 2000. Managerial Accounting (English version), China Machine Press; Pan Fei. Ed. 2000. Managerial Accounting Application and Development and Typical Cases A

6、nalysis, The Chinese Finance and Economics Publishing House.序 号： 2课程编码： 11002040课程名称： 财务管理 Financial Management学 分： 4 周 学 时： 4开课系部： 财务管理系预修课程： 会计学基础、财务会计修读对象： 本科生课程简介： 本课程是财务管理专业的专业方向课，主要介绍现代财务管理的基本理论和方法及其具体应用。主要内容包括：财务管理目标、财务环境、资金的时间价值与风险价值、筹资决策、投资决策、股利分配决策、营运资金管理、财务预测、财务控制及企业清算等。拟用教材： 财务管理王庆成，郭复初主

7、编。高等教育出版社 2000年版参考教材： 财务管理财政部会计资格评价中心编，经济科学出版社 基于EXCEL的财务管理 Craig W Holden主编 中国人民大学出版 2003年版Course Code:11002040Course Title:Financial ManagementCredit:4Periods per week:4Department:Financial Management DeptPreparatory Course: Fundamental Accounting Financial AccountingStudents: UndergraduatesConten

8、ts:This is a core course for the students whose major is Financial Management, and it mainly introduces you the basic theory, method and application of modern financial management. The contents include: the objective of financial management, financial environment, the time value and risk of money, f

9、inance decision making, investment decision making, decision making of dividends distribution, working capital management, financial predicting, financial controlling and business liquidation etc.Course Book:Wang Qingchen & Guo fuchu. Ed. 2000. Financial Management, High Education Publishing House.

10、Reference Book:Financial Management, by the Accountant Qualifications Evaluating Center of MOF, The Economic and Science Publishing House; Craig W. Holden Ed. 2003. Financial Management Based On Excel, China Ren Min University Press.序 号： 3课程编码： 11003020课程名称： 西方财务会计（双语）Western Financial Accounting (B

11、ilingual)学 分： 2周 学 时： 2 开课系部： 财务管理系预修课程： 会计学基础、财务会计修读对象： 本科生课程简介： 本课程以英语讲授现代西方国家主要是美国企业会计的基本理论，核算方法，报表编制及在实务中的应用，以及财务会计英语单词术语。主要内容包括：现代西方财务会计的基本概念，核算方法和报表编制，现代会计新趋势和某些经济业务的最新核算和报告方法，以及现代会计的基本理论、核算方法及在实务中的应用。拟用教材： 西方财务会计, 曹惠民，立信会计出版社，2004年版参考资料： 财务会计，Charies T. Horngren，北京大学出版社，2002年版；中级会计，Donald E.

12、Kreso，中信出版社，2002年版Course Code: 11003020Course Title:Western Financial Accounting (Bilingual)Credit:2Periods per week:2Department:Financial Management Dept.Preparatory Course:Fundamental Accounting Financial AccountingStudents: Undergraduates Contents: The main points of the course is to teach the st

13、udents the basic principles of bookkeeping and accounting, the effective measurements of business activities, the practical application of financial statements in western countries, especially in America, as well as the special usage of words and phrases about financial accounting. The contents of t

14、he course include: the basic principles of western financial accounting, the methods of making financial statements and the effective measurements of business activities, the new tendency of accounting in dealing with the reports of business transactions and the practical application of present acco

15、unting principles and methods.Course Book:Cao Huimin Ed. 2004. Western Financial Accounting, Lixin Accountin Publishing House.Reference Book:Charles T. Horngren Ed. 2002. Western Financial Accounting, Peking University Press; Donald E. Kreso Ed. 2002 .Intermediate Accounting, The Citic Publishing Ho

16、use.序 号： 4课程编码： 11004030课程名称： 中级财务管理（双语）Intermediate Financial Management (Bilingual)学 分： 3周 学 时： 3开课系部： 财务管理系预修课程： 财务管理修读对象： 本科生课程简介： 本课程重点分析现代西方公司财务管理的目标，对现代公司理财中所应用的管理理论、方法、技术手段进行较深入系统的概括，从企业发展总体，介绍投资、金融及确定股息的理论和实践，并进行相关案例分析，增强实际操作性。通过比较系统地学习英语原版财务管理教材，既能进一步理解财务管理的理论、方法；又能熟练掌握财务管理专业词汇、专用术语。拟用教材：

17、Financial Management, J.William Petty, Arthur J. Keown, David F. Scott , John D.Martin, Pearson Education Australia Pty Limited 2003.参考教材： 动态财务管理案例 J.Fred Weston 中国人民大学出版社 2003年版；财务管理机制论 刘俊彦主编， 中国财政经济出版社 2002年版Course Code:11004030Course Title:Intermediate Financial Management (Bilingual)Credit:3Peri

18、ods per week: 3Department:Financial Management DeptPreparatory Course:Financial ManagementStudents: UndergraduatesContents:This course highlights the goal of the modern western corporate financial management, and generalizes the management theory, method, and technology approach deeply and systemati

19、cally. From the perspective of the whole development of the enterprise，this course introduces the theory and the practice of the investment, finance and determined dividends, and analyzes the related cases to increase the feasibility of the practice. By studying the English original materials of the

20、 financial management, the students should be able to understand the theory and method of the financial management, and acquire the professional vocabularies and terms skillfully. Course Book: J.William Petty, Arthur J. Keown, David F. Scott, John D.Martin, Ed. 2003, Financial Management, Pearson Ed

21、ucation Australia Pty Limited Multinational Corporation Finance.Reference Book:J.Fred Weston, Ed. 2003, Dynamic Financial Management Cases, China Renmin University Press; Liu Junyan, Ed. 2002, Financial Management Mechanism Theory, The Chinese Finance and Economics Publishing House.序 号： 5课程编码： 11005

22、020课程名称： 财务分析学Financial Analysis学 分： 2 周 学 时： 2 开课系部： 财务管理系预修课程： 财务管理修读对象： 本科生课程简介： 财务分析是企业财务管理的重要组成部分，通过本课程使学生掌握财务分析的基本理论和基本方法，具备一定的根据会计及其他相关信息进行财务分析的基本能力。本课程的内容主要包括企业筹资活动、投资活动、经营活动和分配活动的分析，企业盈利能力、营运能力、偿债能力和增长能力的分析等。拟用教材： 财务分析学, 荆新, 经济科学出版社 2003年2月第1版参考教材： 企业财务分析 张新民， 浙江大学出版社, 2000年10月第1版Course Cod

23、e: 11005020Course Title: Financial AnalysisDepartment:Financial Management DeptCredit:2Periods per week: 2Preparatory Course:Financial Management Students: UndergraduatesContents:Financial analysis is the significant component of the enterprise financial management. Upon successful completion of thi

24、s subject, students should be able to understand the basic theories and methods of financial analysis, also should have the ability to analyze the related accounting information. This subject includes the listing topics: financing activities analysis, investing activities analysis, operating activit

25、ies analysis, and distributing activities analysis; enterprises earnings ability analysis, working capital ability analysis, debt paying ability, and increasing ability analysis Course Book:Jingxin , Ed 2003,Financial analysis,. Economic Science PressReference Book:Zhang Xinming. Ed 2000 Enterprise

26、Financial Analysis, Zhejiang University Press序 号： 6课程编码： 11006020课程名称： 跨国公司财务Multinational Corporation Finance学 分： 2 周 学 时： 2 开课系部： 财务管理系预修课程： 财务管理修读对象： 本科生课程简介： 本课程是财务管理专业的专业课，主要研究国际企业筹资战略与最优资本结构的确定，国际信贷、国际证券和国际租赁筹资、补偿贸易筹资的主要方法与决策。国际企业投资战略及基本管理模式，国际企业证券投资和证券组合投资的基本运作模式。国际企业运营过程的资产、负债管理战略和管理方法，国际企业税

27、收筹划等内容。拟用教材： 跨国公司财务管理毛付根, 东北财经大学出版社 2002年版参考教材： 国际财务管理学王建英主编 中国人民大学出版社 2003年版Course Code: 11006020Course Title:Multinational Corporation FinanceDepartment:Financial Management DeptCredit:2Periods per week:2Preparatory Course:Financial ManagementStudents:UndergraduatesContents:This is one of the spec

28、ialized courses for the students majored in financial management. The special topics discussed include: the financing strategies and the optimal capital structure determination in the multinational corporations, such as international credit financing, international securities financing, internationa

29、l lease financing, and compensation trade financing, the investing strategies and the basic framework for securities and their portfolios investment of multinational corporations, the managerial strategies for assets and liabilities as well as the planning of taxation for multinational corporations

30、etc.Course Book:Mao fugen, Ed. 2002, Multinational Corporation Finance, Dong Bei University of Finance and Economics Press.Rnce Book: Wang Jianying, Ed. 2003, International Financial Management, China Renmin University Press.序 号： 7课程编码： 11007020课程名称： 高级财务管理专题 Advanced Financial Management学 分： 2周 学 时

31、： 2开课系部： 财务管理系预修课程： 财务管理 中级财务管理修读对象： 本科生课程简介： 本课程是财务管理专业的专业方向课，主要介绍在市场经济条件下企业财务管理特殊问题的理论与方法，具有专题问题研究的性质。本课程的主要内容包括：企业财务风险管理问题、资本运营及企业购并、重组、破产清企业财务战略管理，企业价值评估等财务管理问题等。拟用教材： 每年最新出版的全国注册会计师考试指定教材, 财务成本管理 财政部注册会计师考试委员会编, 经济科学出版社参考教材： 企业集团财务管理张延波主编， 浙江人民出版社 2002年版；财务管理研究杨淑娥主编， 经济科学出版社 2002年版；高级财务管理学王化成主编

32、， 中国人民大学出版社 2003年版Course Code:11007020Course Title:Advanced Financial ManagementDepartment:Financial Management DeptCredit:2Periods per week:2Preparatory Course:Financial ManagementStudents:UndergraduatesContents:This is a specialized course which is also an advanced topics research subject for the

33、students whose major is Financial Management. It mainly introduces theories and methodologies of the special topics of financial management in the business enterprises under the environment of the market based economy. The topics covered such as the financial risk management of business enterprises,

34、 the financial and strategic management of the operations of capital and the combination, restructure and liquidation of economic entities, and corporate value evaluation.Course Book: The National CICPA Examination Association of MOF, The latest edition of textbook serials for the annual national CI

35、CPA examinations, Cost and Financial Management, The Economic and Science Publishing House.Reference Book:Zhang Yanbo. Ed. 2002. Financial Management For Corporation Groups, Zhe Jiang Peoples Publishing House; Yang shuer. Ed. 2002. Financial Management Research, The Economic and Science Publishing H

36、ouse; Wang Huacheng. Ed. 2003. Advanced Financial Management, China Renmin University Press.序 号： 8课程编码： 11008020课程名称： 外贸会计Accounting For Foreign Trade学 分： 2 周 学 时： 2 开课系部： 财务管理系预修课程： 会计学基础修读对象： 本科生课程简介： 外贸会计是以货币为计量单位，对进出口经营业务全过程的资金运动进行系统地、完整地、全面地记录、核算和反映的一种经济管理工具。运用外贸会计这一管理工具，有助于全面地把握企业经营状况，提高企业经营管理

37、水平。本课程主要内容包括：外币业务会计、外汇风险防范业务会计、进口业务经营会计、出口业务经营会计、出口退税会计、外贸换汇成本以及商品流通费等内容。拟用教材： 新编外贸会计, 纪洪天等, 立信会计出版社 2003年版参考教材： 国际会计 弗雷德.里克等, 上海财经大学出版社, 2003年版 Course Code:11008020Course Title:Accounting For Foreign TradeDepartment:Financial Management DeptCredit:2Periods per week:2Preparatory Course:Fundamental A

38、ccounting Students:UndergraduatesContents:Foreign trade accounting is a kind of economic management tool, and it uses money as measurement unit to record and account for the importing and exporting transactions systematically and comprehensively. Using this management tool, you can command business

39、operating position, enhance management level of business enterprise. The main contents include: foreign currency accounting, accounting for the risk prevention of foreign exchange, accounting for the importing transactions, and accounting for the exporting transactions etc.Course Book: Ji Hong tian

40、, Accounting For Foreign Trade, Lixin Accounting Publishing House. Reference Book:Frederick D.S. Ed. 2003, International Accounting, Shanghai University of Finance & Economics Press.序 号： 9课程编码： 11009020课程名称： 成本管理（双语） Cost Management (Bilingual)学 分： 2 周 学 时： 2开课系部： 财务管理系预修课程： 会计学基础修读对象： 本科生课程简介： 本课程主

41、要介绍企业价值链管理，成本的分配与核算，作业成本法，成本分析，弹性预算与标准成本系统，业绩考评及转移价格的制定等现代成本管理的重要理论与方法。拟用教材： Cost Management, Ronald W. Hilton, Michael W. Maher and Frank H. Selto, 2nd edition, Irwin McGraw-Hill Book Company, 2003参考教材： 成本管理学 孙茂竹主编 中国人民大学出版社 2003年版；成本管理：商业决策战略 Ronald W. Hilton 中国人民大学出版社 2003年版Course Code:11009020Co

42、urse Title:Cost Management （Bilingual）Department:Financial Management DeptCredit:2Periods per week: 2Preparatory Course: Fundamental Accounting Students:UndergraduatesContents:This subject mainly introduces the fundamental theories and principles of the value-chain management，cost allocation，activit

43、y-based costing，cost analysis，flexible budget and standard costing，evaluation of divisional performance，transfer pricing and so on. Course Book:Ronald W. Hilton, Michael W. Maher and Frank H. Selto, 2003 Ed, 2003, Cost Management, Irwin McGraw-Hill Book Company.Reference Book:Sun Maozhu, 2003. Ed, C

44、ost Management, China Renmin University Press; Ronald W. Hilton, Ed. 2003, Cost Management: Commercial Decisive Strategies, China Renmin University Press.序 号： 10课程编码： 11010020课程名称： 企业兼并会计与合并报表编制基础（双语）Fundamental Accounting for Business Combination and Consolidated Financial Statements (Bilingual)学 分

45、： 2周 学 时： 2开课系部： 财务管理系预修课程： 财务会计或中级财务会计、财务管理修读对象： 本科生课程简介： 本课程结合美国企业兼并会计与合并报表编制的基础理论、基本方法及其合并报表编制的历史发展，介绍企业兼并的定义和种类，企业兼并的基本会计处理，美国合并报表编制理论基础和基本方法，合并价差的会计处理，企业集团内部经济业务的会计处理，推定会计等。拟用教材： 自编讲义参考教材： Advanced Accounting, Dennis M. Bline, Mary L. Fisher and Ted D. Skekel, by John Wiley & Sons, Inc, 2004;Ad

46、vanced Accounting, Floyd A. Beams, Josepgh H. Anthony, Robin P. Clement and Suzanne H. Lowensohn, 8th edition, Prentice Hall Inc. 2003;Miller GAAP Guide: Restatement and Analysis of Current FASB Standards, Jan. R Williams, by Aspen Publishers, 2003Course Code:11010020Course Title:Fundamental Account

47、ing for Business Combination and Consolidated Financial Statements (Bilingual)Department:Financial Management Dept.Credit:2 Periods per week:2Preparatory Course: Fundamental Accounting, Intermediate Accounting and Financial ManagementStudents: UndergraduatesContents:This course introduces the defini

48、tion and categories, history and development as well as basic theories and accounting procedures of businessination and consolidated financial statements under the U.S. GAAP. The topics covered such as accounting for business combination, the theoretical basis and basic accounting procedures for con

49、solidated financial statements, accounting for Purchase Differential, Inter-company Transactions and Push-down Accounting.Course Book:Self-prepared course materialsReference Book: Advanced Accounting, Dennis M. Bline, Mary L. Fisher and Ted D. Skekel, by John Wiley & Sons, Inc, 2004;Advanced Account

50、ing, Floyd A. Beams, Josepgh H. Anthony, Robin P. Clement and Suzanne H. Lowensohn, 8th edition, Prentice Hall Inc. 2003;Miller GAAP Guide: Restatement and Analysis of Current FASB Standards, Jan. R Williams, by Aspen Publishers, 2003序 号： 11课程编码： 11011020课程名称： 财务绩效评价 Financial performance evaluate学

51、分： 2周 学 时： 2开课系部： 财务管理系预修课程： 财务会计、财务管理修读对象： 本科生课程简介： 建立合理的业绩评价体系，是建立健全现代化企业制度的必然要求，也是企业财务管理的重要内容。本课程在探讨业绩评价理论的基础上，介绍以可持续发展体系增加值和平衡计分卡为重点的业绩评价模式，并结合中国企业的实例进行案例教学，帮助学生理解和掌握现代业绩评价的理论和方法。拟用教材： 企业业绩评价王化成主编 中国人民大学出版社 2004年3月第1版参考教材: 绩效管理张新民 中信出版社 2002年9月第1版Course Code:11011020Course Title:Financial perfor

52、mance evaluationCredit:2Periods per week:2Department:Financial management Preparatory Course: Financial accounting, Financial managementStudents:UndergraduatesContents:To set up a reasonable appraising system is the necessity requirement for modernize enterprises system and also is the signification

53、 contents in enterprises financial management. This subject is based on the discussion of performance evaluation, introduces the performance evaluation system about the on-going development system added value and the balance scorecard. At the same time, teaching is combined with China enterprises pr

54、actice cases, helping students to understand and grasp modern performance evaluation theory and methods.Course Book:Wanghuacheng, Ed 2003 Enterprise Performance Evaluation, Chinmin university press.Reference Book: Zhang xinming. Ed 2002 Performance Evaluation.Zhongxin press序 号： 12课程编码： 11012020课程名称：

55、 跨国公司会计（双语）Multinational Corporate Accounting (Bilingual)学 分： 2 周 学 时： 2开课系部： 财务管理系预修课程： 财务会计修读对象： 本科生课程简介： 本课程采用国外原版会计教材，主要介绍高级会计业务处理问题，包括跨国公司组建、兼并、扩张等的会计核算及合并报表的编制。通过学习本课程，可使学生全面了解跨国公司相关业务的会计核算。拟用教材： Corporate Accounting ，Sims and Cliff，Irwin McGraw-Hill Book Company，2002参考教材: 高级财务会计 常勋主编 辽宁人民出版社

56、2001年版; 国际会计前沿 王松年主编 上海财经大学出版社 2001年版 Course Code:11012020Course Title:Multinational Corporate Accounting (Bilingual)Credit:2Periods per week:2Department:Financial Management DeptPreparatory Course:Financial AccountingStudents:UndergraduatesContents:In the context of the internationalization of acco

57、unting this subject deals with the corporate form of business organization, the form ontent of corporate financial statements, how to account for taxation of its profits, acquisition of another entity, and expansion into an economic entity (parent controlled entity; and investor investee relationshi

58、ps). Consolidation, including the elimination of inter-entity transactions, direct outside recognition and an introduction to indirect outside equity interest are studieoreign currency transactions and translation of foreign currency statements are also covered in the subject.Course Book: Sims and C

59、liff, Ed. 2002, Corporate Accounting, Irwin McGraw-Hill Book Company.Reference Book:Chang Xun, Ed. 2001, Advanced Financial Accounting,Liao Ning Peoples Publishing House.Wang Songnian，Ed. 2001, Advanced Topics International Accounting, Shanghai University of Financial & Economics.序 号： 13课程编码： 110130

60、20课程名称： 公司财务理论 Corporate Finance Theory学 分： 2 周 学 时： 2开课系部： 财务管理系预修课程： 财务管理修读对象： 本科生课程简介： 本课程主要介绍财务理论发展的12个里程碑：代理理论、M &M理论、资产定价理论、投资组合理论、期权定价理论等。通过学习可全面了解公司财务理论的发展过程及现状，拓宽财务视野。拟用教材： 公司财务理论，美威廉L 麦金森 著，刘明辉译，东北财经大学出版社，2002年6月第1版参考教材： 财务学术前沿课题 陈毓圭主编 立信会计出版社 2001年版；高级公司财务：政策与战略 Joseph P.Ogden 中国人民大学出版200

61、3年版Course Code: 11013020Course Title:Corporate Finance TheoryDepartment:Financial Management DeptCredit:2Periods per week:2Preparatory Course:Financial ManagementStudents:UndergraduatesContents:This subject mainly introduces you 12 milestone: Agency Theory, M&M Theory, Asset Pricing Theory, Investment Portfolio Theory, Option Pricing Theory etc. It can broaden students financial perspective and make them understand the situation and development of corporate financial theory after study this subject.Course Book: WiIliam J, M, Translated by Liu Minghui, 1st e