《财务报告分析模拟实验》实验课程教学大纲英文版

1、Syllabus of the Experiment CourseFinancial Reporting Analysis Simulation Practical OperationExperiment Course NameFinancial Reporting Analysis Simulation Practical OperationCourse CodeExperiment CoursesTotal Credits0.5Total Number of Experiments4Compulsory _4_,Optional _0_Total Course Hours1 weekExp

2、eriment Hours1 weekPrerequisitesFinancial Analysis & ValuationTarget MajorAccountingMoral Education and Character Cultivation. This course is an important core course of accounting major. This course needs to integrate the knowledge of accounting, intermediate financial accounting, financial managem

3、ent, management accounting and audit, which are the courses that students take first. It involves financial analysis theory, financial analysis procedures and methods, analysis of four main financial reports, analysis of financial efficiency in four aspects of enterprises, and comprehensive financia

4、l analysis and evaluation, etc. it has strong application characteristics It plays an important role in strengthening the ability of accounting students to master the professional knowledge and skills of accounting and improve the ability of integrating theory with practice. After learning this cour

5、se, students will gradually have the concept of system, overall situation and innovation.Experimental Teaching Objectives： The course of Financial Reporting Analysis Simulation Practical Operation is a professional concentration experiment of accounting major. The basic task of this experiment is to

6、 teach students to master the analysis technology of financial report, and train students to have the ability to use financial report to analyze the financial problems of the company. Based on the Zhizehua financial software of the laboratory and the guotaian financial database of the library, this

7、practice link uses the real financial data of listed companies to diagnose and analyze many problems such as company credit analysis, performance evaluation and enterprise valuation. The course is mainly designed to train students to have the practical ability of financial analysis, and systematical

8、ly and comprehensively understand the financial report score Analyze the practical application of methods and skills, fully understand the fiduciary responsibility of financial report in the enterprise and the decision-making role in the capital market. By offering this experimental course, the teac

9、hing objectives that students should achieve include:Objective 1. Master the analysis of four main financial statements.Objective 2. Master four financial ability analysis and DuPont financial analysis.Objective 3. Grasp the method of enterprise value evaluation.Supporting for Graduation Requirement

10、sCourse ObjectivesGraduation RequirementsIndices and Contents Supporting for Graduation RequirementsExperiment ContentIdeological and Political IntegratedLevel of SupportIndices ContentsObjective 13. Problem analysis abilityIndex 3.1Master the basic knowledge and theory of company operation, and can

11、 find and analyze the deficiencies and problems in enterprise management from the perspective of accounting workIt is required to master the use of horizontal analysis and vertical analysis to analyze and evaluate the four main accounting tables.Let students understand our countrys long civilization

12、, at the same time, increase their cultural self-confidence, establish national cultural self-confidence and patriotic feelings.MObjective 25. Professional competenceIndex 5.3Master the financial accounting and supervision in the relevant accounting fields, and be able to handle the accounting and r

13、eport analysis; master the basic theory and method of company finance and analysis, familiar with financing, operation, investment and distribution managementUnderstand and master long-term and short-term solvency analysis, profitability analysis, operational capacity analysis and development capaci

14、ty analysis, as well as the application of DuPont financial analysis system.Through simulating the companys business, we should consciously safeguard national interests, social interests and collective interests, provide accounting statements that are true and accurate, reflect objective and fair, a

15、nd do not whitewash the statements. So as to practice the concept of justice and integrity in the socialist core values, and cultivate good professional quality and ethics such as carefulness, responsibility and responsibility.MObjective 36. Practical abilityIndex 6.2Master the practical ability of

16、accounting professional, and complete the systematic business operation and design for the economic business of manufacturing enterprisesMaster the value assessment based on cash flow, economic profit and price ratio or price multiplier respectively, and predict the enterprise value.Let students mor

17、e intuitively feel the earth shaking changes since the founding of new China and the reform and opening up, the prosperity of the motherland, and increase students confidence in Chinas system and road.MSummary of Experimental Projects No.Experiment NameExperiment HoursExperiment TypeAbstractCourse T

18、ypeSupporting Experimental Teaching Objectives1Analysis of financial statements4VerificationIt is required to master the use of horizontal analysis and vertical analysis to analyze and evaluate the four main accounting tables.Compulsory12Financial capability analysis4VerificationUnderstand and maste

19、r the application of indicators related to long-term and short-term solvency analysis, profitability analysis, operational capacity analysis and development capacity analysis.Compulsory23DuPont financial analysis4VerificationMaster DuPont financial analysis method for comprehensive analysis and eval

20、uation.Compulsory24Enterprise value evaluation8VerificationMaster the value assessment based on cash flow, economic profit and price ratio or price multiplier respectively, and predict the enterprise value.Compulsory3Note:Fill in comprehensive, designing, verification and demonstration in the experi

21、ment type, which refers to comprehensive experiment, designing experiment, verification experiment and demonstration experiment, respectively.Comprehensive experiment refers to the experiment involving the comprehensive knowledge of the course or related knowledge of the course.Designing experiment

22、refers to the experiment in which the students design the experiment scheme and complete it by themselves based on the given experimental objectives and experimental conditions.Verification experiment refers to an experiment conducted to verify whether the knowledge or hypothesis is correct after a

23、certain understanding of the research object is achieved or a certain hypothesis is put forward.Demonstration experiment refers to the experiment performed by the teacher in line with the teaching content.Experiment Assessment and Achievement EvaluationCourse Objectives(Indices)Assessment ContentAss

24、essment Formats and Proportion（）GradingExperiment PreparationExperiment Attitude Operation AbilityAnalysis AbilityExperiment ReportProportion（）Objective 1(Index 3.1）Test the students ability to analyze and evaluate the four main accounting forms by using horizontal analysis and vertical analysis.102

25、030Objective 2(Index 5.3）Students will be assessed to understand and master the long-term and short-term solvency analysis, profitability analysis, operation ability analysis and development ability analysis, as well as the application ability of DuPont financial analysis system.102030Objective 3(Index 6.2）Students will be assessed to master the value assessment based on cash flow, economic profit and price ratio or price multiplier respectively, and predict the enterprise value.152540Total3565100Experimental Textbooks and BibliographyTextbooks： 1. Zhang Xianzhi, Chen Youbang. Fi