《报表分析与估值》课程教学大纲

课程基本信息（Course Information）

*学时
课程代码 *学分
AC313 （Credit 32 2
（Course Code） （Credits）
Hours）

*课程名称 （中文）报表分析与估值
（Course Name） （英文）Financial Statement Analysis and Equity Valuation

课程性质
专业核心课
(Course Type)
授课对象
会计学专业本科生
（Audience）
授课语言
全英文
(Language of Instruction)
*开课院系
安泰经济与管理学院
（School）
先修课程
会计学，财务管理，中级财务会计
（Prerequisite）
授课教师 课程网址
李文
（Instructor） (Course Webpage)

作为一门专业核心课，这门课程旨在介绍财务报表分析的常用方法和工具，以
及常见的估值模型。主要由三部分构成：第一部分为分析概览，将财务报表分
*课程简介 析作为商务分析这一框架的一个组成部分，考察财务报表分析在各类商务分析
（Description） 中的特殊作用；第二部分为会计分析，以融资活动，投资活动和经营活动为中
心，对作为财务报表基础的会计计量和报告实务进行了解释和分析；第三部分
为财务分析，考察财务分析的程序和方法。

*课程简介 The course is a specialized core Course. Its objectives are to provide students a sound
（Description） understanding of the concepts and tools essential for financial statement analysis and
equity valuation. Furthermore, it also focuses on enhancing the students’
understanding of the role of financial reporting in providing economic decision
makers with useful information. The third objective of the course is to develop the
students’ self-learning abilities, analytical skills, attitudes towards active learning and
the ability to use accounting information for problem solving and decision making in
business scenarios.

The course is divided into three sections. The first section aims to enhance the
students’ understanding of financial statement analysis as an integral part of the
broader framework of business analysis. The second section aims to provide students
with a sound understanding of accounting analysis. It is organized around financing
(liabilities and equity), investing (assets) and operating (income) activities. The final
 section of the course introduces the processes and methods of financial analysis. It
aims to equip students with analysis tools and techniques that enhance financial
statement users’ decisions - including company valuation and lending decisions.

课程教学大纲（Course Syllabus）

1. 熟练掌握财务报表分析的常用方法和工具，以及证券估值的常用模型 (A3,
B1)；
2. 深入理解财务报告信息在分析决策方面的重要作用 (A3, B2, D3)；
3. 进一步提高学生的主动学习能力，分析问题能力以及在复杂的经济环境中运
用所学会计知识解决现实问题的能力 (A4, C3, C5, D3)；

*学习目标(Learning 1．Understand the concepts and tools essential for financial statement analysis and
Outcomes) equity valuation (A3, B1).
2．Understand the role of financial reporting in providing economic decision makers
with useful information (A3, B2, , B4, D3).
3 ． Develop the students’ self-learning abilities, analytical skills, attitudes towards
active learning and the ability to use accounting information for problem solving and
decision making in business scenarios (A4, C3, C5, D3).

*教学内容、进度安排 教学内容 学时 教学方式 作业及要求 基本要求 考查方式

及要求(Class Schedule Online Lecture
Overview 2 网络互动
& Requirements) (Canvas+Zoom)
Financial
Online Lecture
Reporting and 4 网络互动
(Canvas+Zoom)
Analysis
Analyzing
Financing 6 Lecture √
Activities
Analyzing
Investing 4 Lecture √
Activities
Analyzing
Investing
Activities: 2 Lecture √
Intercorporate
Investments
Homework
Tutorial &
1&2 2
Discussion
discussion

Analyzing 4 Lecture √
 Operating
Activities
Homework 3 Tutorial &
2
Discussion Discussion
Cash Flow
2 Lecture √
Analysis
Homework 4 Tutorial &
2
Discussion Discussion

Review 2 Lecture

Participation 10%
*考核方式(Grading) Assignment 30%
Final examination 60%
Financial Statement Analysis (11th edition), by K.R. Subramanyam, China Remin
*教材或参考资料
University Press
(Textbooks & Other
财务报表分析（英文版，第 11 版），作者 K.R. Subramanyam，中国人民大学出
Materials)
版社

其它（More）

备注（Notes）

备注说明：
1．带*内容为必填项。
2．课程简介字数为 300-500 字；课程大纲以表述清楚教学安排为宜，字数不限。