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国际财务管理课程教学大纲课程名称国际财务管理英文名称InternationaI FinanceManagement课程编号X4061551学时数32其中实验实训学时数0课外学时数0学分数
2.0适用专业财务管理一课程的性质和任务该课程是财务管理专业的专业选修课该课程采用双语教学,注重培养学生对国际财务管理方法和专业英语的应用能力通过本课程的学习,学生应掌握跨国企业国际筹资管理、国际投资管理、外汇收支管理、外汇风险管理以及跨国企业内部资金管理等基本理论,初步掌握国际投融资的决策思路和分析方法,掌握汇率预测和外汇风险管理方法,为以后工作打下理论基础二课程教学内容的基本要求、重点和难点First international financial managementTeaching requirements:understanding international financial managementconnotation,understanding of international business theory andbasic method.Key:international opportunities and risks of international financial management organization mode,centralized modecharacteristics,decentralization modelcharacteristics,effect of international financial management factorsDifficulty:international management theory and methods in international businesstheory1international enterprise,enterprise internationalizationprocess,the causesof economicglobalization.2international financialmanagement International financialmanagementconcept,international financialmanagement content,influence transnationalcorporation atarget ofinterest group.3the international managementtheoryandmethodsininternational businesstheorythe theoryof comparativeadvantage,not completecompetition theory,the theoryof productlife cycle,international businessmethods.4the internationalopportunitiesand risksofinternational financialmanagementorganizationmode,centralized modecharacteristics,decentralization modelcharacteristics,effect ofinternationalfinancialmanagement factors.Second,multinational corporationsand financial environment Teachingrequirements:understanding ofinternational businesslaw developmentfinancialenvironment,master ofinternational business risk preventionis the main tool.Key:international capital flow and its impacton worldeconomy Difficulty:the useof financialderivatives1the internationalfinancial marketInternational financialmarkets,internationalfinancialmarkets,internationalfinancialmarket actiontype,international enterpriseuse international finance marketmotive,international enterprisesusing foreigncapital process.2the international capitalflowInternational capitalflow connotation,often of the projectmain factor,the balanceofinternationalpayments,free tradezone,themainfactors influencingthe capitalaccount,the newtrend ofinternationalcapitalflow.3currency futuresand optionsCurrency futures,currency futurescontract the basic characteristics,using the currency futurescontract,thecurrencyoptions market,call option,put optionby using.3th,exchange rate forecasting Understanding of exchange rate forecastingnecessity,exchange ratesystem andexchange ratedecision factors,master thebasic method of exchange rateforecasting.Key:exchange rateforecasting method Difficulty:exchange ratesystem andexchange ratedetermination1internationalbusinessexchange rateprediction necessity2the systemof exchange rate andexchange ratedetermination Factorsinfluencing exchange rate exchange rate mechanism,government intervention.3exchange rateprediction methodTechnology forecastingmethod,technical limitationof prediction,prediction method,prediction methodof foundationbase limited.4th,the exchange rate risk measurement Understanding ofinternational investment andinternational investment management requirements,grasp of foreign investment environment andinvestment projectrisk analysis method,the Instituteofforeigndirect investmentand financialfeasibility studies,master ofinternational securitiesinvestment incomeandrisk analysismethod.Key:foreign investment environment andinvestment projectriskanalysismethodDifficulty:hedging foreign exchange risk1the exchangerate riskanditsclassification Exchange rate risk,exchangerate risk,exchangerate risk classification.2the transaction risk Transactionrisk,business risk,the geometricmeaning oftransaction riskmeasurement.3the economic risk Economicrisk,economic riskmeasurement,exchangeratefluctuation ofeconomic risk,exchangeratefluctuation economicrisk sensitivityanalysis.4translation riskConversion risk,conversion riskdeterminants inChina consolidatedaccounting statements,Interim Provisions1,the UnitedStates ofAmericas financialaccounting standardsNo.fifty-second therelevant rules.5th,foreign exchangerisk managementUnderstanding offoreignexchangerisk conceptand formfactors,grasp the exchangerateprediction method,to understandthe transactionrisk,accounting conversion risk,economicrisk management.Key:transactionrisk management Difficulty:the exchangerate risk management strategy1the exchangerate risk management strategyThe impactof exchangerateriskmanagement strategyselection factors,theexchangerateriskmanagement program.2the transactionriskmanagementDetermination ofnet transactionrisk,businessriskmanagement strategy,riskmanagementmethod,adjusting thecurrency,exchangeraterisk assessment,risk sharingand hedgingeffectiveness:Sales effect,risk sharingand hedgingeffectiveness comparison:effect,long-term purchasemoney,early ordelayed settlement.3the economicrisk Economicriskmanagement,cash flowreconstruction.4translation riskConversion riskcharacteristics ofrisk identification,conversion rules,conversionriskmanagement,risk hedgingthe limitationsof translation.6th,the international financing managementUnderstandingofinternational financingprinciple,master ofinternational financingchannels andmethods.Key:international financingway Difficulty:international financingbarrier1the internationalfinancing managementInternational financingprinciple,internationalfinance,internationalfinancingchannel2the international credit Internationalcredit financingchannel,the internationalcommercial bankcredit characteristics,internationalcreditfinancing riskmanagement.3the internationalsecurities financingInternational bondfinancing,international stockfinancing,depository receipts,Publisher:American InternationalStock market.7th,the international direct investmentUnderstandingofinternational direct investment in thebasiccontent management,master ofinternationaldirectinvestmentmanagementmode.Key:international investmentenvironment evaluationand capital budgeting Difficulty:international investmenttax problemin1the internationaldirectinvestmentInternational directinvestment benefits,domestic andinternational comparison,decentralized managementinternationalmanagementrisk benefitanalysis.2the international investmentenvironmentevaluation Investmentenvironment elements,methodofinvestmentenvironmentevaluation.3intheinternationalinvestmentrevenue Themain taxesinvolved ininternationalinvestment,international doubletaxation andits avoid.4the capital budget Basedon thedifferent perspectivesofthecapitalbudget,budget resultsdifferent causes,multinational capitalbudget relatedvariables,the affiliateearnings distributionprocess,multinational capitalbudget,capitalbudget
三、教学方式及学时分配主要教学方学时分配辅导答疑比序号主要内容式例-International financialmanagement讲授211Transnational corporationand financialenvironment讲授611—*Exchange rateforecasting讲授411四Exchangerateriskmeasurement讲授411五Foreign exchangeriskmanagement讲授611六Internationalfinancialmanagement讲授611七International DirectInvestment讲授411合计32
四、课程其他教学环节要求一般课程每周至少安排一次答疑时间(2学时)作业要求学生独立完成教师布置的作业,包括查阅相关资料,列出计算过程
五、本课程与其他课程的联系本课程要求学生修完经济学、金融学、财务管理学等专业基础课程
六、教学参考书目
1、国际财务管理(英文版原书第4版双语教学高等学校经济管理英文版教材)(美)切奥尔S.尤恩,布鲁斯G.雷斯尼克,译者:赵银德,张华机械工业出版社,2007年01月
2、国际财务管理(英文版原书第5版)(美)尤恩,(美)雷斯尼克著,赵银德,张华译注,机械工业出版社2009年06月
3、国际财务管理苗润生主编清华大学出版社,2011年05月
4、国际财务管理张俊瑞主编复旦大学出版社,2007年11月
5、国际财务管理一一21世纪经济与管理规划教材••金融学系列吴丛生,郭振游,田利辉编著,北京大学出版社,2006年01月
6、国际财务管理(第二版)夏乐书,李琳编著东北财经大学出版社,2010年07月。