課程概述
本課程將介紹財務報表分析相關的分析技能，將結合財務領域的專業知識，應用財務報表資料，以了解財務報表分析的主要內容，包含計算短期償債能力、長期償債能力、獲利能力、經營能力以及風險分析。本課程將強調財務報表資料的應用面分析判讀，而非財務報表之編製，使同學能以最具效率的方式了解財務報表，迅速掌握企業的財務狀況和營運情形。
PS:「財務報表分析」課程主要是應用財務報表的資料，透過財務報表上的數字，再加上其他各種資訊，就經營績效與財務體質等企業經營的各種面向，對於被分析企業能有具體而完整的認識，將公司真正的價值剖析出來，了解公司的價值。由認識財務報表建立財報的基本認知，再進入財報分析的核心主題，運用財報資料進行包括流動性、現金流量、短期、長期償債能力、資產運用效率、投入資本報酬、獲利能力等六大分析，並運用書本裡介紹之各種分析技術以綜觀整個公司全貌。提供各財務報表使用者在進行決策時所需資訊。以財管知識去分析企業營運與企業整體狀況，它是商學院學生實務上重要的學習。
《 課程簡介 -- English 》
Financial Statement Analysis Courses meanly applies financial data to understand firms’ value. Through understanding information such as business performance, financial structures, and numbers in the financialstatements the full understanding of firm true value can be recognized. This course covers most topics relevant to financial statement analysis. First is the overview of financial statement analysis, then descriptions of theaccounting statements and reporting of financial statement. The financial statement analysis examines a series ofmethods and processes such as the means of analysis range from computation of ratios of short-term liquidity,capital structure and solvency, return on invested capital, profitability analysis and cash flow measures to earnings prediction and valuation for decision making of investors, creditors, managers, and other financial statement users. Key learning of business students are the practically use of financial management analysis to understand firmperformance and the overall status of firm.
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