前言
在全球化競爭與資訊透明的時代，財務報表已不僅是合規文件，更是企業經營的「體檢報告」。本課程「財務報表分析：從數據到決策」專為企業主、投資人、財務從業者及需解讀財報的專業人士設計，透過系統化教學，引導學員穿透數字表象，掌握企業真實的營運效率、財務健康度與未來風險。課程結合國際準則（IFRS）與本土案例，幫助學員在複雜的商業環境中做出精準判斷。
課程內容
1. **財務報表基礎與架構解析**
- 深入解讀三大報表（資產負債表、損益表、現金流量表）的勾稽關係與隱藏資訊
- 實務案例演練：識別盈餘管理與財報地雷
2. **財務比率與動態趨勢分析**
- 獲利能力、償債能力、營運效率與成長性指標之跨產業比較
- 杜邦分析拆解ROE驅動因子，透視企業策略本質
3. **現金流分析與風險預警模型**
- 自由現金流計算與盈餘品質驗證
- 建立財務危機預警系統（Altman Z-Score實作）
4. **合併報表與集團經營分析**
- 母子公交易抵銷邏輯與關聯交易解讀
- 跨國企業外幣換算風險評估
5. **產業別財報解析實戰**
- 科技業（研發資本化）、製造業（存貨週轉）、金融業（資本適足率）關鍵指標差異
- ESG資訊整合分析與永續財務決策
**希望達成的效果**
學員將能獨立完成企業財報的「健康檢查」，轉化數據為策略洞察。具體能力包括：
- 預測企業未來6-12個月現流壓力與融資需求
- 透過財報重構評估投資標的之真實價值
- 設計監控儀表板追蹤關鍵財務指標變動
- 在購併盡職調查與授信決策中提出數據驅動建議
本課程最終目標是培養學員成為連結財務數據與商業策略的「價值診斷師」，在資本市場與企業管理中創造決策優勢。
《 課程簡介 -- English 》
Course Introduction
**Preface**
In an era of global competition and information transparency, financial statements have evolved beyond compliance documents to become vital "health reports" for businesses. The course "Financial Statement Analysis: From Data to Decisions" is designed for entrepreneurs, investors, finance professionals, and anyone who needs to interpret financial reports. Through systematic instruction, it guides participants to see beyond the numbers and grasp the true operational efficiency, financial health, and future risks of an enterprise. Integrating international standards (IFRS) with local case studies, the course empowers learners to make precise judgments in a complex business environment.
**Course Content**
1. **Fundamentals and Structure of Financial Statements**
- In-depth interpretation of the interrelationships and hidden information within the three core statements (Balance Sheet, Income Statement, Cash Flow Statement)
- Practical case studies: Identifying earnings management and financial reporting red flags
2. **Financial Ratios and Dynamic Trend Analysis**
- Cross-industry comparison of profitability, solvency, operational efficiency, and growth metrics
- DuPont analysis to decompose ROE drivers and reveal core business strategies
3. **Cash Flow Analysis and Risk Early-Warning Models**
- Free cash flow calculation and earnings quality verification
- Building financial distress prediction systems (Hands-on Altman Z-Score)
4. **Consolidated Statements and Group Business Analysis**
- Logic of intercompany transaction elimination and interpretation of related-party transactions
- Risk assessment of foreign currency translation in multinational corporations
5. **Industry-Specific Financial Statement Analysis in Practice**
- Key metric variations across sectors: Technology (R&D capitalization), Manufacturing (Inventory turnover), Finance (Capital adequacy ratio)
- Integrated analysis of ESG information and sustainable financial decision-making
**Expected Outcomes**
Upon completion, participants will be able to independently conduct a comprehensive "health check" of corporate financial statements, transforming data into strategic insights. Specific capabilities include:
- Forecasting a company's cash flow pressures and financing needs for the next 6-12 months
- Assessing the intrinsic value of investment targets through financial restatement
- Designing monitoring dashboards to track key financial indicator changes
- Providing data-driven recommendations for M&A due diligence and credit decisions
The ultimate goal is to cultivate learners into "value diagnosticians" who can bridge financial data and business strategy, creating decisive advantages in capital markets and corporate management.
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