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財務分析旨在以財務資料評估企業過去與當前的績效，且評估其持續性並作為預測企業未來績效的基礎。在財務報表判讀中必須掌握兩大基本技巧：首先，分析必須具有系統性與效率性；其次，分析過程應能透過財務資料的各個項目探討企業相關議題。財務報表判讀方式有比率分析與現金流量分析兩大工具可資運用，本課程共分為二大部份，其中第一部份比率分析主要是評估企業有 關財務報表中各個會計科目彼此間的關係，而第二部份現金流量分析則在於評估企業的流動性及其如何管理營業、投資以及融資活動的現金流量。
《 課程簡介 -- English 》
Financial analysis aims to evaluate a company's past and present performance using financial data, assess its sustainability, and serve as a basis for predicting future performance. Two fundamental skills must be mastered in interpreting financial statements: first, the analysis must be systematic and efficient; second, the analytical process should explore relevant issues of the company through various items of financial data. Two main tools can be used in interpreting financial statements: ratio analysis and cash flow analysis. This course is divided into two parts. The first part, ratio analysis, mainly assesses the relationships between various accounting items in a company's financial statements, while the second part, cash flow analysis, assesses the company's liquidity and how it manages cash flows from operating, investing, and financing activities.
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