課程資訊
課程名稱
 金融產業策略會計資訊研討
Strategic Accounting Information for Financial Services Industries 
開課學期
 104-1 
授課對象
 管理學院  會計學系  
授課教師
 吳琮璠 
課號
 Acc5008 
課程識別碼
 722 U3600 
班次
  
學分
 3 
全/半年
 半年 
必/選修
 選修 
上課時間
 星期二7,8,9(14:20~17:20) 
上課地點
  
備註
 上課地點:管二10樓研討室
限學士班三年級以上 且 限管理學院學生(含輔系、雙修生)
總人數上限：15人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1041Acc5008_ 
課程簡介影片
 
核心能力關聯
 核心能力與課程規劃關聯圖
課程大綱
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課程概述

This seminar is on interactions of financial service industry strategy and financial statement analysis and valuation. In addition, it is to study and discuss critical issues facing today’s financial services industry. The course will address the full range of financial services including investment and commercial banking, insurance, securities and future firms. It will also provide an related overview of the structure of the financial system, interest rate and business cycle determinates, and international financial markets. Specifically, The following issues will be covered:
1.Each financial service industry core business revenue and cost model
2.Financial service industry merger acquisition valuation and goodwill regulatory issues.
3.Asset valuation (e.g. provision and loan loss reserve, factoring, loss impairment) regulatory issues and strategic impact
4.Capital management(e.g. capital adequacy test, dividend policy, capital injection and decrease issues) regulatory issues and strategic impact
5.Financial statement recognition and disclosure regulatory issues and strategic impact 

課程目標
 The course objectives are to build upon the fundamental accounting knowledge of students and apply that knowledge in the financial service industry to broaden and deepen the application and analytical skills. The course closely integrate the accounting information and factors specific to the financial industry with the support of some level of analysis and valuation cases. The purpose of the course is to allow students prepare themselves to be financial service industry management, consultants, and analysts.  
課程要求
 Full participation in class lecture and discussion and prepare for readings before class  
預期每週課後學習時數
  
Office Hours
 每週二 13:30~14:00 備註： or by appointment 
指定閱讀
 Many class notes, news and press on CEIBA, also Harvard cases and business valuation case, research paper and discussion questions
Steve Penman, Financial Statement Analysis and Securities Valuation
 
參考書目
 Stephen Ryan, Financial Instruments and Financial Institutions: Accounting and Disclosure.  
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Case or Research Paper discussion 
45% 
 group presentation in class (Case or paper assigned by instructor) 
2. 
 Strategic Accounting and disclosure analysis 
45% 
 1.Select at least two (e.g. one from Hong Kong, the other from Taiwan) public financial firms 2.Linking to industry and strategic performance, compare and critique f/s presentation and disclosure quality 
3. 
 參訪或聽演講筆記心得 
10% 
  
 
課程進度
週次
日期
單元主題
第1週
 9/15   課程介紹 
第2週
 9/22  Business Analysis methodology- Banking Business and Core Financial Analysis 
第3週
 9/29  颱風假

 
第4週
 10/6  Business Analysis methodology--Securities Business and Core Financial Analysis  
第5週
 10/13  Business Analysis methodology--Insurance Business and Core Financial Analysis 
第6週
 10/20  Business Analysis methodology-- Financial Holding Company (FHC) and Core financial
Analysis

Film: Too big to fail 
第7週
 10/27  【2015資誠台灣金融業論壇】把握跨界契機 開創轉型新局
 
第8週
 11/3  Case/Paper Discussion 
第9週
 11/10  Company Field Study
02-23695678#265


2樓期貨交易教育中心(台北市羅斯福路2段100號2樓)
王瑞傑先生 矯恒杰
(02)2369-5678#121 
第10週
 11/17  Case/Paper Discussion 
第11週
 11/24  Case/Paper Discussion 
第12週
 12/1  Case/Paper Discussion 
第13週
 12/5 替代12/8  Financial Industry M&A Accounting Issue
報名網頁
http://www.accupass.com/go/fintech 
第14週
 12/15  Banks f/s analysis presentation  
第15週
 12/22  FHC f/s analysis presentation 
第16週
 12/29  Insurance f/s analysis presentation 
第17週
 1/5  Securities f/s analysis presentation 
第18週
 1/12  review