NCHU Course Outline
Course Name (中) 會計分析與管理決策(7682)
(Eng.) Accounting Analysis and Management Decisions
Offering Dept Executive Master Program in Business Administration
Course Type Elective Credits 3 Teacher CHANG,RUEY-DANG
Department Executive Master Program in Business Administration / (W)Graduate Language Chinese Semester 2026-SPRING
Course Description 介紹與講解會計資訊在管理決策實務上所扮演的角色,包括:
1.會計資訊與財務分析,
2.會計資訊與投資管理,
3.會計資訊與公司治理。
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
培養EMBA高階學生瞭解會計資訊如何應用在財務分析、投資管理與公司治理等管理實務。
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20
10
10
10
10
40
Lecturing
Discussion
Visit
Attendance
Written Presentation
Oral Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 1. 課程介紹
2. 我國財務會計IFRS發展簡介
3. 會計騙局與財務報表之窗飾
Week 2 1. 會計制度之建立與會計功能之分析
2. 公司治理的核心在會計
Week 3 財務報表、財務數字迷思與盈餘管理
Week 4 企業財務危機之分析
Week 5 如何從財務報表中偵測公司的關鍵問題
Week 6 如何運用財務分析做好管理決策
Week 7 企業參訪與研習 (一)
Week 8 從財務報表看公司弊端或營運危機
Week 9 會計資訊在管理上的運用
Week 10 平衡計分卡(BSC)之建立與實務運用
Week 11 會計資訊在工業4.0時代扮演的角色
Week 12 會計分析與管理決策專題(一)
Week 13 會計分析與管理決策專題(二)
Week 14 會計分析與管理決策專題(三)
Week 15 企業參訪與研習 (二)
Week 16
期末報告與討論(公司治理個案)
self-directed
learning
   03.Preparing presentations or reports related to industry and academia.
   04.Participation in visits or internships at industry, government, or academic institutions.

Evaluation
平常上課參與:40%
心得作業:30%
個案報告與分析: 30%
Textbook & other References
教師自行編製講義教材
Teaching Aids & Teacher's Website
學校ilearning
授課教師聯絡信箱:rchang@nchu.edu.tw
Office Hours
依約訂時間
Sustainable Development Goals, SDGs(Link URL)
04.Quality Education   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:2026/01/27 23:16:55 Printed Date, year/month/day:2026 / 5 / 25
The second-hand book website:http://www.myub.com.tw/