单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,财务管理案例教学法,研究及例如,王遐昌,2006/11/10,社会对高校培养学生的要求：能适应知识经济要求，具备一定创新思维和创新,能力。,高校教育现状：根底理论知识为重，实践分析能力较弱。,教学改革内容之一案例教学法,教学模式：互动教育、团队学习。,教学方法：问题导向型讲授。,案例教学法的现状：相当局部教学不能成功将案例内容、相关理论及课程目标,有机地结合起来。,本课题可取之处：实用性、表达财务管理的务实性。,课题的目的：,培训学生具备一定的综合分析能力。,课 题 简 介,结 构 介 绍,第一局部：财务管理案例教学的现实意义,从理论上阐述推广案例教学法的重要性及现实意义。,第二局部：案例教学的方法和内容,应采用什么教学方法、选择什么内容来保证案例教学的质量。,第三局部：财务管理案例,本着典型意义与普遍意义、传统经典与现实经典相互交叉的原那么进行,了案例的选择与编写。,第四局部：企业理财观点的论证,通过实例对理财学的局部观点进行论证，强调注重根本理论方法，提倡,学以致用。,第五局部：总结,三 个“注 重,注重案例典型意义,国内、国外,注重根本研究方法,贴现现金流量、财务指标分析方法等,注重教学内容的融合贯穿,前后内容的内在逻辑性，便于掌握,示 例,联想并购IBM案例内容见文本,案例启示：,1.联想的投资行为代表了我国一流企业未来的开展方向。,2.联想在收购IBM的PC业务时，为减少风险损失，在融资上采用多元化融资。,思考：,当投资额度确定后，能否运用专业研究方法延缓现金流的支出，从而减轻企业,财务压力，又可获得货币的时间价值。,结论：,应该具备这种可能。,依据：工程融资与现金流量的关系分析内容见文本,企业在投资过程中可科学、合理的运用融资方式，使得一定时期内现金流出量,小于投资预算额，从而缓解企业的现金流支出压力。,欢送批评指正,谢谢！,arIY5mDU1izQ)evM$9qHY5mDU1izP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(ctK!8pGX4lCT+gxO*ctK!8pGW3kBS+gxO*ctJ#7oFW3kBS+gxN&bsJ#7oFW3kAR-fwN&bsJ#7nEV2jAR-fwN&arIZ6nEV2jAR)evM%arIZ6nEU1izQ)evM%arHY5mDU1izQ)euL$9qHY5mDU1hyP(duL$9qHY5lCT0hyP(duL$8pGX4lCT0hyP*ctK!8pGX4lCS+gxO*ctK!8pFW3kBS+gxO*csJ#7oFW3kBS+fwN&bsJ#7oFW2jAR-fwN&bsJ#6nEV2jAR-fwN%arIZ6nEV2jAQ)evM%arIZ6nDU1izQ)evM%aqHY5mDU1izQ)duL$9qHY5mDU0hyP(duL$9qHX4lCT0hyP(duK!8pGX4lCT0hyO*ctK!8pGX4lBS+gxO*ctK!8oFW3kBS+gxO*bsJ#7oFW3kBS-fwN&bsJ#7oFV2jAR-fwN&bsIZ6nEV2jAR-fvM%arIZ6nEV2jzQ)evM%arIZ6mDU1izQ)evM%9qHY5mDU1izQ(duL$9qHY5mDT0hyP(duL$9qGX4lCT0hyP(dtK!8pGX4lCT0gxO*ctK!8pGX4kBS+gxO*ctK!7oFW3kBS+gxO&bsJ#7oFW3kBR-fwN&bsJ#7oEV2jAR-fwN&brIZ6nEV2jAR-evM%arIZ6nEV1izQ)evM%arIY5mDU1izQ)evM$9qHY5mDU1izP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(ctK!8pGX4lCT+gxO*ctK!8pGW3kBS+gxO*ctJ#7oFW3kBS+gxN&bsJ#7oFW3kAR-fwN&bsJ#7nEV2jAR-fwN&arIZ6nEV2jAR)evM%arIZ6nEU1izQ)evM%arHY5mDU1izQ)euL$9qHY5mDU1hyP(duL$9qHY5lCT0hyP(duL$8pGX4lCT0hyP*ctK!8pGX4lCS+gxO*ctK!8pFW3kBS+gxO*csJ#7oFW3kBS+fwN&bsJ#7oFW2jAR-fwN&bsJ#6nEV2jAR-fwN%arIZ6nEV2jAQ)evM%arIZ6nDU1izQ)evM%aqHY5mDU1izQ)duL$9qHY5mDU0hyP(duL$9qHX4lCT0hyP(duK!8pGX4lCT0hyO*ctK!8pGX4lBS+gxO*ctK!8oFW3kBS+gxO*bsJ#7oFW3kBS-fwN&bsJ#7oFV2jAR-fwN&bsIZ6nEV2jAR-fvM%arIZ6nEV2jzQ)evM%arIZ6mDU1izQ)evM%9qHY5mDU1izQ(duL$9qHY5mDT0hyP(duL$9qGX4lCT0hyP(dtK!8pGX4lCT0gxO*ctK!8pGX3kBS+gxO*ctK!7oFW3kBS+gxO&bsJ#7oFW3kBR-fwN&bsJ#7oEV2jAR-fwN&brIZ6nEV2jAR-evM%arIZ6nEV1izQ)evM%arIY5mDU1izQ)evM$9qHY5mDU1izP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(ctK!8pGX4lCT+gxO*ctK!8pGW3kBS+gxO*ctJ#7oFW3kBS+gwN&bsJ#7oFW3kAR-fwN&bsJ#7nEV2jAR-fwN&arIZ6nEV2jAR)evM%arIZ6nEU1izQ)evM%arHY5mDU1izQ)euL$9qHY5mDU1hyP(duL$9qHY5lCT0hyP(duL$8pGX4lCT0hyP*ctK!8pGX4lCS+gxO*ctK!8pFW3kBS+gxO*c3kBS+gxO*ctJ#7oFW3kBS+gwN&bsJ#7oFW3jAR-fwN&bsJ#6nEV2jAR-fwN%arIZ6nEV2jAQ)evM%arIZ6nDU1izQ)evM%arHY5mDU1izQ)euL$9qHY5mDU1hyP(duL$9qHY4lCT0hyP(duL!8pGX4lCT0hyO*ctK!8pGX4lBS+gxO*ctK!8oFW3kBS+gxO*bsJ#7oFW3kBS+fwN&bsJ#7oFW2jAR-fwN&bsJZ6nEV2jAR-fwM%arIZ6nEV2jzQ)evM%arIZ6mDU1izQ)evM%9qHY5mDU1izQ(duL$9qHY5mDU0hyP(duL$9qHX4lCT0hyP(duK!8pGX4lCT0hxO*ctK!8pGX4kBS+gxO*ctK!7oFW3kBS+gxO&bsJ#7oFW3kBR-fwN&bsJ#7oEV2jAR-fwN&bsIZ6nEV2jAR-fvM%arIZ6nEV2izQ)evM%arIZ5mDU1izQ)evM$9qHY5mDU1izP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(dtK!8pGX4lCT0gxO*ctK!8pGX3kBS+gxO*ctK#7oFW3kBS+gxN&bsJ#7oFW3kAR-fwN&bsJ#7nEV2jAR-fwN&arIZ6nEV2jAR)evM%arIZ6nEV1izQ)evM%arIY5mDU1izQ)evL$9qHY5mDU1iyP(duL$9qHY5lCT0hyP(duL$8pGX4lCT0hyP*ctK!8pGX4lCS+gxO*ctK!8pGW3kBS+gxO*ctJ#7oFW3kBS+gwN&bsJ#7oFW3jAR-fwN&bsJ#6nEV2jAR-fwN%arIZ6nEV2jAQ)evM%arIZ6nDU1izQ)evM%aqHY5mDU1izQ)euL$9qHY5mDU1hyP(duL$9qHY4lCT0hyP(duL!8pGX4lCT0hyO*ctK!8pGX4lBS+gxO*ctK!8oFW3kBS+gxO*bsJ#7oFW3kBS+fwN&bsJ#7oFW2jAR-fwN&bsJZ6nEV2jAR-fwM%arIZ6nEV2jzQ)evM%arIZ6mDU1izQ)evM%9qHY5mDU1izQ(duL$9qHY5mDT0hyP(duL$9qHX4lCT0hyP(duK!8pGX4lCT0hxO*ctK!8pGX4kBS+gxO*ctK!7oFW3kBS+gxO&bsJ#7oFW3kBR-fwN&bsJ#7oEV2jAR-fwN&bsIZ6nEV2jAR-fvM%arIZ6nEV2izQ)evM%arIZ5mDU1izQ)evM$9qHY5mDU1izP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(ctK!8pGX4lCT0gxO*ctK!8pGX3kBSK!8pGX3kBS+gxO*ctK#7oFW3kBS+gxO&bsJ#7oFW3kBR-fwN&bsJ#7oEV2jAR-fwN&brIZ6nEV2jAR-evM%arIZ6nEV1izQ)evM%arIY5mDU1izQ)evL$9qHY5mDU1iyP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(ctK!8pGX4lCT+gxO*ctK!8pGW3kBS+gxO*ctJ#7oFW3kBS+gwN&bsJ#7oFW3jAR-fwN&bsJ#7nEV2jAR-fwN&arIZ6nEV2jAR)evM%arIZ6nEU1izQ)evM%arHY5mDU1izQ)euL$9qHY5mDU1hyP(duL$9qHY4lCT0hyP(duL!8pGX4lCT0hyP*ctK!8pGX4lCS+gxO*ctK!8pFW3kBS+gxO*csJ#7oFW3kBS+fwN&bsJ#7oFW2jAR-fwN&bsJZ6nEV2jAR-fwM%arIZ6nEV2jAQ)evM%arIZ6nDU1izQ)evM%aqHY5mDU1izQ)duL$9qHY5mDU0hyP(duL$9qHX4lCT0hyP(duK!8pGX4lCT0hxO*ctK!8pGX4kBS+gxO*ctK!8oFW3kBS+gxO*bsJ#7oFW3kBS-fwN&bsJ#7oFV2jAR-fwN&bsIZ6nEV2jAR-fvM%arIZ6nEV2izQ)evM%arIZ5mDU1izQ)evM%9qHY5mDU1izQ(duL$9qHY5mDT0hyP(duL$9qGX4lCT0hyP(dtK!8pGX4lCT0gxO*ctK!8pGX3kBS+gxO*ctK#7oFW3kBS+gxN&bsJ#7oFW3kBR-fwN&bsJ#7oEV2jAR-fwN&brIZ6nEV2jAR-evM%arIZ6nEV1izQ)evM%arIY5mDU1izQ)evL$9qHY5mDU1iyP(duL$9qHY5mCT0hyP(duL$9pGX4lCT0hyP(ctK!8pGX4lCT+gxO*ctK!8pGW3kBS+gxO*ctJ#7oFW3kBS+gwN&bsS+gxO*ctK!7oFW3kBS+gxO*bsJ#7oFW3kBS-fwN&bsJ#7oFV2jAR-fwN&bsIZ6nEV2jAR-fvM%arIZ6nEV2izQ)evM%arIZ5mDU1izQ)evM$9qHY5mDU1izQ(duL$9qHY5mDT0hyP(duL$9qGX4lCT0hyP(dtK!8pGX4lCT0gxO*ctK!8pGX3kBS+gxO*ctK#7oFW3kBS+gxN&bsJ#7oFW3kAR-fwN&bsJ#7oEV2jAR-fwN&brIZ6nEV2jAR-evM%arIZ6nEV1izQ)evM%arIY5