课程代码：040082A/040082B                    Course Code：040082A/040082B

课程名称：财务分析                                   Course Name：Financial Analysis

学时：32                                                       Periods：32

学分：2                                                         Credits：2

考核方式：考试/考查                                  Assessment：Examination/Evaluation

先修课程：财务会计                                   Preparatory Courses: Financial Accounting

  《财务分析》介绍从企业的股东、债权人、管理层的角度，利用企业的财务报表信息，分析企业的偿债能力，盈利能力，营运能力的方法和工具。特别是对于潜在的投资者而言，学习搜集企业的财务报表信息以及其他的相关的信息，并通过对这些信息的分析，达到评价企业的价值和股票的价值的目的，并能够做出理性的投资决策。学生通过财务分析的学习，掌握有关企业价值和股票价值的分析方法和分析技巧。

      Financial Analysis introduces the techniques and instruments used to analyze a company’s profitability, solvency and operating capability using the company’s annual or quarterly financial report information from the perspective of stockholders, creditors, or management. The emphasis is placed on that for the company’s potential investors.The course introduces how to collect financial statement information and other related information,analyze them andEvaluation the enterprise’s value or its stock value, and to make adequate investment decision. After learning the course, the students will be able to master the method and technique about enterprise valuation and stock valuation.