《财务管理（B）》校级线下一流课程简介

课程编号：053213

课程性质：学科基础平台课

开课单位：管理学院会计系

总学时：40

理论学时：40

实验学时：0

上机学时：0

学分：2.5

内容简介：

基于企业角度研究财务管理，是工商管理及人力资源专业学生必须掌握的学科基础平台课，也是未来学生财务管理实务活动中最重要的技术知识之一。本课程研究如何使货币在资本循环中得到增值，研究资本的取得、投放、运用、股利分配等问题。通过对筹资决策、投资决策、营运管理、股利决策等财务管理基础知识的学习运用，使学生能够比较全面地了解、掌握财务管理的基本理论、基本方法和基本技能，培养学生分析、解决企业实际财务问题的能力。本课程教学重点是货币时间价值及其计算，企业投融资管理方法及决策，营运资金管理等。该课程理论教学40学时，采用课堂理论讲授与案例分析结合的教学方法，以教师讲授为主，组织学生讨论为辅。考核方式为考试，其中平时成绩占总成绩50%，卷面成绩占总成绩的50%。

先修课程：会计学、经济学

撰写人：高民芳、宋玉

Financial Management(B)

Course ID: 053213

Course Type: Basic Subject Platform Course

Offered by(School): School of Management

Total Hours:40

Teaching Hours: 40

Experimental Hours: 0

Using Computer Hours: 0

Credit: 2.5

Course Description:

This course is based on the enterprise perspective to study financial management. It is a basic subject platform course that the students majoring in business administration and human resources must master. It is also one of the most important technical knowledge in the future students' financial practice activities. This course studies how to increase the value of money in the capital cycle, and studies the acquisition, distribution, utilization and income distribution of the capital. According to the study of financing decision, investment decision, operation management, dividend policy of financial management , it enable students to fully understand and grasp the basic theory of financial management, the basic methods and basic skills, cultivate students' ability to analyze and solve the problem of the actual financial enterprises. The emphasis of this course is money time value concept and its calculation, enterprise investment and financing management methods and decision-making, and working capital management. It includes 40 hours of theoretical teaching. The teaching method of combining classroom theory teaching and case analysis is adopted, which is mainly based on Teachers' teaching, and students' discussions are organized. The examination method is exam, including the usual results accounted for 50% of the total score，and paper grade accounted for 50% of the total score.

Prerequisite Course: Accounting, Economics

Written by: Gao Min-fang, Song Yu