NCHU Course Outline
Course Name (中) 會計資訊與財務策略(6124)
(Eng.) Accounting Information and Financial Strategies
Offering Dept Department of Accounting
Course Type Required Credits 3 Teacher CHEN, HSUEH-JU
Department Department of Accounting / Graduate Language Chinese Semester 2026-SPRING
Course Description 透過系統性架構進行會計資訊(包括相關的揭露)在經營管理與各種決策分析運用的影響分析與解讀,協助學生建立嚴謹的思考模式。
Prerequisites
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
將會計資訊與有關企業策略加以結合,評估其在經營策略與績效的攸關姓。
1.Critical Thinking
100
Discussion
Lecturing
Written Presentation
Attendance
Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 相見歡
Week 2 創業的故事
Week 3 資本從哪裡來
Week 4 技術入股
Week 5 影響最適資本結構決策的因素
Kumar, S., Colombage, S. and Rao, P. (2017), ”Research on capital structure determinants: a review and future directions”, International Journal of Managerial Finance, Vol. 13 No. 2, pp. 106-132. https://doi.org/10.1108/IJMF-09-2014-0135
Week 6 生技個案_1
Week 7 生技個案_2
Week 8 小組1報告_依據生技個案問題報告
Week 9 擴充期融資_農企個案_1
Week 10 小組2報告_依據農企個案問題報告
Week 11 高盈餘分配_股利政策
Week 12 Divya Saini & Priti Sharma (2022)。A Systematic Literature Review of Factors Influencing the Dividend Policy。Australian Journal of Business and Management Research 07(01):45-63
DOI:10.52283/NSWRCA.AJBMR.20220701A04
Week 13 A集團個案_1
Week 14 A集團個案_2
Week 15 小組2報告_依據A集團個案問題報告
Week 16 期末考

self-directed
learning
   01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.
   02.Viewing multimedia materials related to industry and academia.

Evaluation
1. 出席和課程參與: 10%
2. 分組報告:50%
3. 期末考: 40%
Textbook & other References
參考書目:
1. 邱慶雲,看財務資訊談經營策略,秀威資訊 ,2006。
2. André Kostolany,一個投機者的告白四部曲(《一個投機者的告白》《金錢遊戲》《證券心理學》《股市解答之書》四書)。
商業周刊,2024。
Teaching Aids & Teacher's Website
I-Learing
Office Hours
週二:17:00-18:00
Sustainable Development Goals, SDGs(Link URL)
08.Decent Work and Economic Growthinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please respect gender equality.
Update Date, year/month/day:2026/02/21 16:39:23 Printed Date, year/month/day:2026 / 5 / 31
The second-hand book website:http://www.myub.com.tw/