目標：

通過介紹企業(yè)經營周期和財務基本概念，使學員從總體上把握企業(yè)財務的基本原理，學會閱讀公司財務報表，熟悉企業(yè)資金運動過程和基本財務指標的分析。

Goal:

By introducing corporation operation cycle and basic financial concepts, let participants have an overall view of the principles of corporation finance, understand the finance sheets and be familiar with the move process of corporation capital and the analysis of basic financial ratios.

主要內容：

1、企業(yè)經營周期與財務；

2、企業(yè)會計基本原則與財務管理；

3、企業(yè)融資管理；

4、企業(yè)資產管理的評價；

5、企業(yè)現金流管理。

Contents:

1. The Corporation operation cycle and finance.

2. The basic accounting principles and finance management.

3. The Management Corporation financing.

4. The evaluation of corporation asset management.

5. The management of cash flow.

教學方法：

1．案例教學；

2．小組討論。

Teaching Methods:

1. Case study.

2. Team discussion.

授課提綱/Syllabus:

第1講 財務就在自己身邊

一、由企業(yè)經營周期說起；

案例：由現金流量引出的問題，我們看到了什么？

二、認識財務報表；

小游戲：打電話

三、財務管理的內容是什么？

案例討論：一幢海邊別墅的出售

Section 1 Finance is with us

1. Starting from the corporation operation cycle

Case: What should we learn from the problem of cash flow?

2. Knowing the finance sheets

Small game: Call a phone

3. What’s finance management?

Case discussion: The sale of a onshore cottage

第2講  財務管理的重要前提

——熟悉會計的游戲規(guī)則

一、什么是會計？

二、會計核算流程；

三、會計核算的基本假設；

四、會計核算的原則；

案例討論：Tomas公司

Section 2 Being familiar with the game regulation of accounting

            ——An important prerequisite of finance management

1. What is accounting?

2. The process of accounting

3. The basic assumptions of accounting

4. The principles of accounting

Case discussion: Tomas Company

第3講  企業(yè)融資管理

一、學會選擇：融資政策；

二、融資渠道與方式；

案例分析：如何預測資金需要量？

三、資金成本計算；

四、資本金管理。

案例分析：青島啤酒受讓美國亞洲投資公司在北京五星啤酒中的股權

案例：Duck先生：四股控制一個上市公司

Section 3 Management of Corporation Financing

1. Manage to choose financing policy

2. The channels and styles of financing

3. The calculation of capital cost

Case analysis: How to predict the amount of capital needed

4. The management of principal capital

Case analysis:  QINGDAO BEER‘s acceptance of the stock of  BEIJING FIVE- STAR BEER from American ASIA INVESTMENT COMPANY

Case: Mr. Duck: control a public company by only 4 stocks

第4講 資產運營管理

一、分析應收賬款周轉率和周轉期；

二、分析存貨周轉率和周轉期；

三、分析應付賬款周轉狀況；

案例思考：何時付款?

四、影響成本費用高低的因素排序。

Section 4 Asset Operation Management

1. Analysis of the velocity of account receivable and its cycle period.

2. Analysis of the velocity of inventory and its cycle period.

3. Analysis of account payable.

Case and Thinking: When to pay?

4. The sequence of the cost-affected factors.

第 5 講 現金流管理

一、對現金流量控制的組織

二、現金流量的時間流程分析

三、現金循環(huán)周期的計算

四、營運資金

問題：根據營運資本需求的資金結構測算流動性？

Section 5 Cash Flow Management

1. Organize to control cash flow

2. Analyze the time process of cash flow

3. Calculate the cycle period of cash flow

4. Operation capital

Question: How to measure the liquidity by the capital structure satisfying the need of operation capital?

第6講 財務比率分析

Section 6 Analysis of financial ratios