青岛大学研究生课程教学大纲

(Qingdao Universitygraduate course syllabus)

课程编号：4022005    课程名称：财务报表分析 

(Course No.   4022005  : Course Name  FinancialStatement Analysis)

一、课程简介（Description）

1.   学分/学时（Credit/Hours）：2/32

2.   开课学期（Semester）：1

3.    内容简介（Introduction）：本课程着重于对财务报表的理解，掌握运用财务报表分析和评价企业经营成果和财务状况的方法，通过财务报表评价过去和预测未来的能力，以及帮助利益关系集团改善决策的能力。同时基于财务报表分析在金融领域中的应用，主要集中在运用财务报表分析进行信用评价和借助财务报表进行价值评估。主要内容包括财务报表分析的逻辑框架，财务报表分析的基本方法，资产营运与管理能力分析，盈利能力分析，现金流量分析，财务分析、信用评价与价值评估，综合财务分析与评价，财务报表分析实践案例，商业银行报表体系、非现场监管（财务）指标及其分析方法。(This course focuses on understanding financialstatements, mastering the methods of using financial statements to analyze andevaluate business results and financial status, evaluating past and forecastingcapabilities through financial statements, and helping interest groups improvetheir decision making. At the same time, based on the analysis of financialstatements in the financial field, the main focus is on the use of financialstatement analysis for credit evaluation and the use of financial statementsfor value assessment. The main contents include the logical framework offinancial statement analysis, basic methods of financial statement analysis,asset operation and management capability analysis, profitability analysis,cash flow analysis, financial analysis, credit evaluation and value evaluation,comprehensive financial analysis and evaluation, and financial statementanalysis practice case, commercial bank reporting system, off-site supervision(financial) indicators and their analysis methods.)

4.   教材名称（Textbooks）：财务报表分析，何青，中国人民大学出版社，2014年10月。(Financial Statement Analysis, He Qing, Renmin Universityof China Press, October 2014.)

5.   先修课程（Prerequisites）：无(No)

6.   授课对象（Teaching objects）：金融硕士(Masterof Finance)

7.   适合专业（Suited Professions）：金融学(Finance)

8.   教学语言（Language of Instruction）：中文(Chinese)

9.   参考文献（References）：

（1）财务报表分析，张新民等，中国人民大学出版社，2017 (FinancialStatement Analysis，Zhang Xinmin, etc, Renmin University of ChinaPress, 2017)

（2）FinancialStatement Analysis （11Edition），K.R. Subramanyam，中国人民大学出版社，2014(Financial Statement Analysis （11 Edition）, K. R. Subramanyam，RenminUniversity of China Press, 2014)

（3）公司金融理论（诺贝尔经济学奖获得者丛书），让•梯若尔（JeanTirole），中国人民大学出版社，2015(Corporate Finance Theory (Nobel Prize in Economics), Jean Tirole, RenminUniversity of China Press, 2015)

（4）网站：ACCA(http://www.accaglobal.com/gb/en.html)、上海证券交易所、人大经济论坛等

(Website:ACCA(http://www.accaglobal.com/gb/en.html)、Shanghai Stock Exchange、NPCEconomic Forum, etc.)

10.任课教师及团队（Coordinators& Team）：张东玲(Zhang Dongling)

二、教学目标（Educational Objectives）

1.    目标1（Objective 1）：通过本课程的学习，从整体上使学生基于对财务报表的理解，掌握运用财务报表分析和评价企业经营成果和财务状况的方法，通过财务报表评价过去和预测未来的能力，以及帮助利益关系集团改善管理决策的实践技能。(On the learning of this course, students will be basedon the understanding of financial statements as a whole, master the methods ofusing financial statements to analyze and evaluate business results andfinancial status, evaluate past and forecast future capabilities throughfinancial statementsand use practicalskills to help stakeholder groups improve management decisions.)

2.    目标2（Objective 2）：从理论方法层面，要求学生系统掌握财务报表分析的逻辑框架，财务报表分析的基本方法、资产营运与管理能力分析、盈利能力分析、现金流量分析、财务分析、信用评价与价值评估和综合财务分析与评价等基本技术和方法体系。(On the theoretical method level, students are requiredto systematically master the basic technology and methodologies such as logicalframework of financial statement analysis, basic methods of financial statementanalysis, asset operation and management capability analysis, profitabilityanalysis, cash flow analysis, financial analysis, credit evaluation and valueevaluation, and comprehensive financial analysis.)

3.    目标3（Objective 3）：从实践应用层面，通过财务报表分析实践案例讨论与分析，了解商业银行报表体系和非现场监管（财务）指标及其分析方法，并针对这些理论在公司金融实践中的运用进行实战应用。(On the practical application level, through thediscussion and analysis of financial statement analysis practice cases, studentscan understand the commercial bank's reporting system and off-site supervision(financial) indicators and their analysis methods, and apply the practicalapplication of these theories in the company's financial practice.)

4.    目标4（Objective 4）：从专业领域拓展层面，会计系统基于专业语言描述企业，从特定的角度反映企业的经营活动，而财务报告作为会计系统的重要产品，被广泛应用于各种商业决策中。基于专业硕士的培养目标，要求学生通过该课程的学习，应用财务报表分析技术，能够分析企业的行业竞争地位、公司的经营战略和财务战略，以及企业未来的发展前景。(On the perspective of professional field development,the accounting system describes the company based on professional language andreflects the business activities of the company from a specific angle.As an important product of the accounting system,financial reports are widely used in various business decisions.Based on the training objectives of professional master,students are required to apply the financial statement analysis technology toanalyze the industry's competitive position, the company's business strategyand financial strategy, as well as the future development prospects of thecompany.)

5.   目标5（Objective 5）：从职业发展培育层面，鉴于金融硕士的职业发展特点，该课程设计了专门针对金融企业财务报表分析的内容，以典型的金融企业――商业银行为例，使学生了解银行业总体的财务状况，了解商业银行财务报表的主要特点，并初步理解商业银行风险监管核心指标的主要构成部分。(On the perspective of career development, in view of theprofessional development characteristics of the Master of Finance, the courseis designed to specifically analyze the financial statements of financialenterprises.Taking a typical financial enterprise-commercial bank as an example,students can understand the overall financial situation of the bankingindustry, understand the main characteristics of commercial banks' financialstatements, and initially understand the main components of the core indicatorsof commercial banks' risk supervision.)

三、教学内容/学时分配/授课方式（Topics Covered/CreditHours/Lecture Model）

四、考评方法（Evaluation Method）

1.    作业（Homework）：本课程的作业包括书面作业、自学预习和团队任务等，其完成情况记入课程总评成绩。(The homework of the course includes written assignments,self-study preparations, and team assignments. The completion of theassignments is recorded in the overall grade of the course.)

2.    研究项目（Major Project）：本课程采用项目教学法为导向的方式，结合各个教学模块内容，甄选典型事件作为项目，结合情景假设，团队讨论等方式，以学生为主体进行知识模块的实践应用，教师实施过程管理，观察和控制教学过程和效果，按照各个项目进行学习效果的考核，以培养学生在实际工作中的动手能力，研究报告的质量测评和考核记入课程总评成绩。(This course uses the project teaching method as theguiding way, and selects the typical events as the project based on thecontents of each teaching module. The course takes the students as the mainbody to carry out the practical application of the knowledge module usingscenario hypothesis, the team discussion and so on. The teacher implementsprocess management, observes and controls the teaching process and effect, andassesses learning effect according to each item so as to train students'practical ability in practical work. The quality assessment and assessment ofthe research report are recorded in the general evaluation results of thecourse.)

3.    书面报告（Written Reports）：该课程涉及的书面报告包括研究项目报告、案例分析报告等形式，其完成情况记入课程总评成绩。(The written reports covered by the course includeresearch project reports, case analysis reports and other forms, and theircompletion is recorded in the general evaluation results of the course.)

4.    口头报告（Oral Reports）：课程宣讲报告主要包括项目研究报告团队展示、案例分析交流和讨论等，其完成情况记入课程总评成绩。(The lecture report mainly includes project research teampresentation, case analysis, communication and discussion, etc., and itscompletion is credited to the general evaluation results of the course.)

5.   期末考试（Exams）：考试，开卷，占总评成绩的60%。(The examination is uncoiling and accounts for 60% of thetotal results.)

五、成绩比例（Grading Scale）

六、预期效果（Assessment of Learning Outcomes）

1.        目标1（Objective 1）：能够理解财务报表的主要内容，掌握基本的财务报表分析技术，能够应用评价企业经营成果和财务状况的理论方法，实现基于财务报表分析的经营评价和管理决策改进。(This course enables students to have the skills tounderstand the main contents of financial statements, master basic financialstatement analysis techniques, and apply theoretical methods to evaluate businessresults and financial status, and achieve operational evaluation and managementdecision-making improvement based on financial statement analysis.)

2.        目标2（Objective 2）：在理论层面，能够系统掌握财务报表分析的逻辑框架，运用财务报表分析技术，分析企业的资产营运与管理能力、盈利能力和现金流量，构建综合财务分析与评价等基本技术和方法体系，掌握企业信用评价与价值评估的基本理论方法。(On the theoretical level, it enables students to systematicallygrasp the logical framework of financial statement analysis, use the financialstatement analysis technology to analyze the assets operation and managementability, profit ability and cash flow of the enterprise, construct the basictechnology and method system of comprehensive financial analysis andevaluation, and grasp the basic principle of the credit evaluation and valueevaluation of the enterprises.)

3.        目标3（Objective 3）：在实践应用层面，基于知识模块和项目导向的课堂学习，辅助以典型案例分析，通过自学拓展和团队讨论，对财务报表分析的理论和方法进行实践应用，能够掌握商业银行报表分析的理论方法并实践运用。(One the practical application level, it enables studentsto apply the theory and methods of financial statement analysis in practiceafter self-study expansion and team discussion based on the knowledge moduleand project oriented classroom learning, along with the analysis of typicalcases, to grasp the theory and practice of commercial bank statement analysis.)

4.        目标4（Objective 4）：从专业领域拓展层面，能够将财务报表分析广泛应用于各种商业决策中，并应用财务报表分析技术，能够分析企业的行业竞争地位、公司的经营战略和财务战略，以及企业未来的发展前景。(On the professional development level, financialstatement analysis can be widely applied to various business decisions, andfinancial statement analysis technology can be applied to analyze theindustry's competitive position, the company's business strategy and financialstrategy, and the future development prospects of the company.)

5.        目标5（Objective 5）：从职业发展层面，能够通过典型金融企业――商业银行业总体的财务状况分析，了解商业银行财务报表的主要特点，并初步掌握主要商业银行风险监管核心指标的应用。(Onthe career development level, it enables students to understand the main characteristics of the financialstatements of commercial banks through the analysis of the financial status ofthe typical financial enterprise-commercial banking industry, and initiallygrasp the application of the core indicators of risk management of majorcommercial banks.)

财务报表分析，何青，中国人民大学出版社，2014年10月。(Financial Statement Analysis, He Qing, Renmin Universityof China Press, October 2014.)