【V2023】C10020001009 财务报表分析教学大纲.pdf(下载附件 197.93 KB)【V2023】C10020001009 Financial Statement Analysis.pdf(下载附件 208.29 KB)

《财务报表分析》是一门实践应用性较强的课程，要求学生在理解财务报表分析基本理论与方法的基础上，熟练掌握财务报表分析的基本技术工具及其实践应用，要达到这一教学目标，在课堂讲授、课外拓展方面的教学策略和建议如下：

（一）   课堂讲授

1、基础知识和理论

针对该课程基础知识比较抽象和难以理解的特点，在教学中对于基础理论知识应充分利用现代教育媒体技术，采取对比讲授、联系实际的方法，必要时，可结合课堂分组讨论和案例分析等互动教学方式。

2、财务报表分析实务

财务报表分析基本技术方法的讲授应以项目教学法为导向，结合各个教学模块内容，甄选典型事件作为项目，遵循“教师引导、贯穿项目主线、学生为主体”的基本思路，采用情景假设，分组讨论等方式，激活学生对已学理论知识的融会贯通，并针对学生学习的规律和特点，从学生实际出发，以学生为主体，充分调动学生的主观能动性。教师实施过程管理，观察和控制教学过程和效果，按照各个项目进行学习效果的考核，以培养学生在实际工作中的动手能力。

（二）   课外学习

1、学习参考资料共享

充分利用该课程所选用教材的原版教辅资料，并将其用讲义、习题、阅读资料等形式与学生进行课堂以外的教学分享，并结合案例分析、分组讨论等师生互动形式，增强学生的创新实践能力。

2、自学与拓展

针对本课程的专业领域，在课堂讲授的同时，安排和要求学生定期阅读参考资料，及时搜集网络等媒体上相关领域的热点事件，查阅相关专业领域的学术前沿信息，结合分组讨论等方式，拓展专业理论知识面。

Financial StatementAnalysis is a course of strong practical application .Studentsare required to understand the basic theories and methods of financialstatement analysis, master the basic technical tools of financial statementanalysis and its practical application.Toachieve this teaching goal, teaching strategies and suggestions in classroomteaching and extra-curricular development are as follows:

(I)  Classroom teaching

(1) Foundation and theories

Thebasic knowledge of the course is abstract and difficult to understand, so it issupposed to make full use of modern educational media technology and adopt themethods of comparing and connecting with reality. Whennecessary, we can involve some other wayssuch as group discussions and case studies.

(2) Practice of financialstatements analysis

The basic technical methods teaching offinancial statement analysis should be guided by the project teaching methods.It should be combined with the contents of each teaching module and select thetypical events as a project. It is supposed to follow the basic guideline of"under the guidence of the teacher, through the main line of the project,take the students as the main body", use scenario assumptions, groupdiscussions and other ways to activate students' mastery of theoreticalknowledge. According to the rules and characteristics of students' learning, itis supposed to start from the students' reality, take the students as the mainbody and fully mobilize the students' subjective initiative. During the periodof the implementation of the process management, teachers should observe andcontrol the process and the effect of teaching, and then assess the learningeffect in accordance with the various projects to develop student’s practicalability in practical work.

(II) Extra-curricularlearning

(1) The sharing of learning reference materials

Make full use of the original textbook materialsof the course and share it with students outside the classroom in the form ofhandouts, exercises, reading materials and other forms. And it can be combinedwith case studies, group discussions and other forms of interaction betweenteachers and students to enhance students' innovative practical ability.

(2)Self-studyingand prolongation

For the professional field of this course, atthe time of teaching in classroom, it’s necessary to arrange students to readreference materials regularly and collect hot topics in the field by networkand other media in a timely manner. And at the same time, it is supposed to requirestudents to consult the academic frontier information of related fields andexpand the professional theoretical knowledge combining with group discussion.

（一）教材

王化成等，财务报表分析（第3版），中国人民大学出版社，2022

（二）学习资源

1、财务报表分析（第6版·立体化数字教材版），张新民和钱爱民，中国人民大学出版社，2023

2、财务报表分析，黄世忠，中国财经出版社，2020

3、从报表看舞弊：财务报表分析与风险识别，叶金福，机械工业出版社，2022

4、财务报表分析，于久洪等，东北财经大学出版社，2021

5、财务报表分析（第四版），刘文国，上海财经大学出版社，2023

6、http://www.csrc.gov.cn/pub/newsite/中国证券监督管理委员会

7、http://www.sse.com.cn/ 上海证券交易所

8、  http://www.szse.cn/  深圳证券交易所

(I) Textbook

Huacheng Wang et al., Financial statement analysis (3rd edition),People's University of China Press, 2022

(II) References

(1)     Xinmin Zhang and Aimin Qian, Financial Statement Analysis (6th Edition), People's University ofChina Press, 2023

(2)     Shizhong Huang, FinancialStatement Analysis, China Financial Publishing House, 2020

(3)     Jinfu Ye, Fraud fromStatements: Financial Statement Analysis and Risk Identification, MachineryIndustry Press, 2022

(4)     Jiuhong Yu, FinancialStatement Analysis, Northeast University of Finance and EconomicsPublishing House, 2021

(5)     Wenguo Liu, FinancialStatement Analysis (4th Edition), Shanghai University of Finance andEconomics Press, 2023

(6)      http://www.csrc.gov.cn/pub/newsite/

(7)      http://www.sse.com.cn/

(8)      http://www.szse.cn/