NCHU Course Outline
Course Name (中) 企業診斷與價值評估(7042)
(Eng.) Enterprise Diagnosis and Value Assessment
Offering Dept Department of Accounting
Course Type Elective Credits 3 Teacher CHEN, HSUEH-JU
Department Department of Accounting / Graduate Language Chinese Semester 2026-SPRING
Course Description 評估公司價值與經營績效始終是利害關係人的焦點。本課的目標希望透過對理論與個案的解說以利同學瞭解且熟悉公司基本面分析,以及如何客觀且嚴謹的進行公司價值的評估。並且藉由實務個案演練增進理解與經驗吸收。
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
1. 瞭解如何分析公司基本面,以及進行公司價值的評估。透過企業實務個案,運用診斷方法,學習找出企業經營管理之價值。
6.Independent Problem-Solving
100
Lecturing
topic Discussion / Production
Attendance
Oral Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 企業診斷與價值評估概述
Week 2 企業評價前提掌握: 盈餘品質分析,財務決策品質分析等
Week 3 產業策略分析_產業創新條例
Week 4 評價方法_自由現金流量評價法
_內部報酬法(IRR)
Week 5 評價方法_股東價值分析法
Week 6 評價方法_經濟附加價值法(EVA)
Week 7 個案研討_家族傳承規劃_1
Week 8 個案研討_家族傳承規劃_2
Week 9 個案研討_集團營運檢視_1
Week 10 個案研討_集團營運檢視_2
Week 11 個案研討_集團非營利基金會_自行成立或購買_1
Week 12 個案研討_集團非營利基金會_自行成立或購買_2
Week 13 CSR、ESG、SDGs對企業是利基?還是負擔?
Week 14 期末討論_1
Week 15 期末討論_2
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.
   04.Participation in visits or internships at industry, government, or academic institutions.
   05.Participation in various workshops organized by different departments of NCHU.

Evaluation
1.出席:40%
2.討論:50%
Textbook & other References
1. 郭敏華譯,2020,財務分析與企業評價(Palepu/Business Analysis and Valuation IFRS Edition),第 五 版,華泰文化。
2. 王淑芬譯,2015。企業評價,第 二 版,華泰文化。
3. 張漢傑著,2009,財報的秘密:探索財報數字內涵,掌握公司價值變化,初版,梅霖文化。
4. 戚偉恒、周國政著,2006,以股東價值分析法執行策略性的財務規劃,初版,麗勤管理顧問。
5. 商諭文譯,2004,EVA企業經濟附加價值再提昇,初版,梅霖文化。
Teaching Aids & Teacher's Website
Ilearning
Office Hours
星期二: 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:2026/02/24 14:12:32 Printed Date, year/month/day:2026 / 5 / 31
The second-hand book website:http://www.myub.com.tw/