Course Background

 1. Financial analysis ability is the basic ability of modern enterprise managers must, like a carpenter's axe chef's pot, management of enterprises can not be separated from the analysis of enterprises, the core is the preparation and analysis of financial statements.

2. The content of this course comes from three aspects, one is the actual work process of the enterprise; the second is the team's sincere collaboration; the third is the sharpening of teaching practice for many years.

3. Laymen see the fun, insiders see the doorway, once mastered the ability to prepare and analyze financial statements, it is the same as in front of you to open a window, it is possible for you to see through the figures of the enterprise's business management secrets, to grasp the development of its pulse, to create a higher profit margins, faster turnover and a stronger capital structure.

Course Objective

By attending this course seriously, you will be able to have the following abilities and qualities:

1. the ability of exploratory learning, lifelong learning, analyzing and problem solving; the ability of evaluating the results of business management and financial status through the analysis of financial statements;

2. to develop financial risk awareness, analytical judgment ability and comprehensive analysis ability; thinking innovation ability; ability to deal with specific problems;

3. to fulfill the ethical code and code of conduct, to have a sense of social responsibility and social participation; to seek knowledge independently, self-education needs, teamwork spirit, research and information literacy, to formulate planning ideas, autonomous decision-making concepts, and organizational courage.

Principles of Curriculum Design

The idea that the learner is the subject of the teaching and learning process will be implemented throughout the course. Therefore, at the beginning of the semester, it is essential that you think about the following three principles.

1. This is a professional core course with strong practicality, which fully implements the teaching concept and method of “learning by doing”, and you will complete one work task after another. Learning to take the initiative to seek knowledge, consciously explore, pay attention to the financial statement analysis and other course content connection. Financial statement analysis to search, use the publicly disclosed financial reports of listed companies, for the relevant management and decision-making services.

2. Pay attention to the development of financial statement analysis. It is with the development of accounting and management development, not static. The three main tables have certain limitations, so the financial statement analysis also has limitations, but also combined with the enterprise environment analysis, strategic analysis and off-balance-sheet resource analysis, in order to give the analysis of the preliminary conclusions. To be closely related to the practice of enterprise management, combined with the case study of well-known companies for research-based learning. To frequently consult the latest information and make full use of network resources. Take the initiative to search for industrial information, industry information, using peer analysis, trend analysis, structural percentage analysis, ratio analysis, factor analysis, budget variance analysis, total analysis, and DuPont analysis, Wall Score, Harvard financial analysis framework for analysis and judgment, to provide services for entrepreneurs to make decisions.

3. Make use of opportunities such as offline tutorials to consciously develop and practice your verbal and written expression skills. It is important to note that this course emphasizes that financial statement analysis is a bridge between the unified financial statements and the various purposes of use, and through financial statement analysis to help users improve decision-making, and should pay attention to the link between financial statements, financial statement analysis and decision-making of the users of the statements. It is important to note that the course emphasizes the combination of “analysis” and “synthesis” in order to improve the ability to grasp the overall quality of an enterprise. The course emphasizes that financial statement analysis is an “analytical research process” rather than a computational process, and that the decision-support objective of the analysis should be maintained at all times.