课程代码：042202B Course Code：042202B
课程名称：财务报表分析 Course Name：Financial statement analysis
学时：32 Periods：32
学分：2 Credits：2
考核方式：考查 Assessment：Evaluation
先修课程：会计学基础、财务会计学 Preparatory Courses：AccountingPrincipal,
Financial Accounting
《财务报表分析》课程以现代经济理论和现代管理理论为理论基础，以我国财经法规和会计准则为指导，侧重阐述财务报表分析的基本理论和基本方法。财务报表分析的生命力决不在于三张会计报表各个项目，以及财务指标的概念和计算公式的提出，其本质上是一门应用性的管理学科，应该以实用为治学原则，着重探索和掌握财务报表分析的一般原理、程序、规则与技巧，为各种不同的财务报表分析主体指点迷津。通过国内外最新和经典财务案例，探析财务报表分析的内涵，力争从不同侧面揭示企业财务状况、经营成果以及现金流量的内在规律，培养与增强学生的发现问题，分析问题和解决问题的能力。
“Financial statement analysis” is a course aimed to expound the basic theories and methods of financial statement analysis. It is based on the modern economic theories and the theories of modern management science, and guided by the financial regulations and accounting standards of China. The vitality of financial statement analysis is not about items in financial statement or the financial index. It is an applied management discipline which is based on the principle of practicality, focusing on exploring theories, procedures, rules and skills to serve different types of financial statement users.
