MBA 小结

2005/06-1： 第一学年，第一学期
1。组织行为学, B+
2。管理资讯系统, B

2005/06-2： 第一学年，第二学期
1。人力资源管理, B-
2。财务及会计管理, B+
3。营运策略, B

2006/07-1： 第二学年，第一学期
1。营销管理, B
2。公司财务, B

2006/07-2： 第二学年，第二学期
1。高级商务统计学, B+
2。公司战略, B+
3。学术研究法, A-

2006/07-3： 第二学年，第三学期
1。投资分析与项目管理, B

2007/08-1： 第三学年，第一学期
1。管理人经济学, B+

2007/08-2： 第三学年，第二学期
1。国际会计, A
2。论文撰写

2007/08-2： 第四学年，第一学期
1。论文撰写（二）

2007/08-3： 第四学年，第二学期
1。论文答辩, B-
.

第四学年(2008/09) : 第一/二学期

主修课程：

1。毕业论文~(Management Project)

课程纲要：
上课方式： - Online Tutorial
课业： 等级: 无
- Submission of a research report
期末考：
- Viva: Presentation of research report
总成绩： B- (2.67)

第十一学期成绩：2.67
总成绩：3.17 (MBA)
.

第三学年(2007/08) : 第二学期

主修课程：

1。国际会计~(International Accounting)

课程纲要：
1) Introduction to International Accounting
i. What is International Accounting?
ii. International Transactions, FDI and Related Accounting Issues:
- Foreign exchange risk
- Hedging,
- Foreign Direct Investment (Conversion, Translation)
iv. International Income Taxation
v. International Transfer Pricing
vi. International Auditing
vii. Cross-listing on Foreign Stock Exchanges
viii. International Harmonization of Accounting Standards
ix. The Global Economy

2) Worldwide Accounting Diversity
i. What is Worldwide Accounting Diversity?
ii. Evidence of Diversity in International Accounting
iii. Problems Caused by Accounting Diversity:
- Consolidated financial statements,
- Difficulties with access to foreign capital Markets,
- Non-comparability of financial Statements.
iv. Environmental Factors Leading to Accounting Diversity:
- Common law,
- Code law,
- Taxation,
- Providers of financing,
- Inflation,
- Political and economic ties,
- Correlation of factors.
v. Financial Reporting System Classification
vi. The Influence of Culture on Financial Reporting
vii. A Model to Explain International Differences in Financial Reporting
viii. Further Evidence of Accounting Diversity

3) International Harmonization of Financial Reporting
i. What is harmonization?
ii. Harmonization: The Pros and Cons
iii. Harmonization Efforts. Organizations involved: IASB, IOSCO, IFAC, EU, ...
iv. IASB – Major Initiatives, Revised Structure, Perspective
v. Principles-Based Approach to Accounting Standard Setting:
- A Principles-Based approach,
- Support for a Principles-Based Approach from outside the IASB
vi. IASB Framework and IFRSs: IASB Framework,
vii. Qualitative characteristics of information:
- Understandability,
- Comparability,
- Relevance,
- Reliability
viii. Elements of Financial Statements:
- Definition,
- Recognition,
- Measurement
ix. Concepts of Capital maintenance:
- Financial capital maintenance,
- Physical capital maintenance
x. Presentation of Financial Statements (IAS 1):
- Purpose of financial statements,
- Components of financial statements,
- Fair presentation,
- Accounting policies;
- Basic principles and assumptions,
- Structure and Content of Financial Statements
xi. First Time Adoptions of IFRSs (IFRS 1)
xii. Use of IFRSs: Evidence of support for IFRSs
xiii. IASB/FASB Convergence:
- The Norwalk Agreement,
- FASB’s key initiatives in the Norwalk Agreement

4) International Financial Reporting Standards (IFRSs)
i. Recognition and Measurement:Some background
ii. Measurement:
- Historical cost,
- Net realizable value,
- Current (replacement) cost,
- Current market value,
- Present value of future cash flows
iii. Recognition and Measurement: IFRSs
iv. IFRSs and U.S. GAAP compared:
- Definitions
- Recognition
- Measurement
- Alternatives
- Lack of requirements or guidance
- Presentation
- Disclosure
v. Form 20-F
vi. Areas with significant differences
- Inventory (IAS 2)
- Property, Plant, and Equipment (PP&E) (IAS 16)
- Intangible Assets (IAS 38)
- Impairment of Assets (IAS 36)
- Borrowing Costs (IAS 23)
- Leases (IAS 17)
vii. IFRSs and U.S. GAAP differ somewhat in each of the following areas:
- Cash Flow Statements (IAS 7)
- Segment Reporting (IAS 14)
- Interim Financial Reporting (IAS 34)

5) Comparative Accounting
i. China
ii. Germany
iii. Japan
iv. Mexico
v. United Kingdom
- Background
- Accounting Profession
- Accounting Regulation
- Accounting Principles and Practice
- Differences to IFRSs

上课方式： - 网上授课
课业： 等级: A
a. Mid-term Exam - 10%
b. Term Paper - 20%
c. Participation - 20%
期末考： 50%
总成绩： A (4.00)

第八学期成绩：4.00
总成绩：3.23

第三学年(2007/08): 第一学期

上课时间表：
星期一
1。学术研究方法论 Research Methodology
星期二
2。管理资讯系统 Management Information System
3。管理控制系统 Management Control Systems
星期三
4。财务及会计管理 Finance and Accounting for Management
5。公司财务管理 Corporate Finance
星期四
6。人力资源管理 Human Resource Management
7。组织行为学 Management and Organizational Behavior
星期五
8。营销管理学 Marketing Management
9。领导力 Leadership
星期六
10。管理人经济学 Managerial Economics

主修课程：
1。管理人经济学~(Managerial Economics)
课程纲要：
- Introduction to Managerial Economics
- The Firms and Its Goals
- Supply and Demand
- Demand Elasticity
- Demand Estimation & Forecasting
- Theory and Estimation of Production
- Theory and Estimation of Cost
- Pricing & Output Decisions: 1
- Pricing & Output Decisions: 2
- Game Theory and Asymmetric Information
- Capital Budgeting and Risk
- The Multinational Corporation and Globalization
- Government and Industry: Challenges and Opportunities for Today’s Manager
上课方式： - 网上授课
课业： 等级: B+
a. Mid-term Exam - 10% (C)
b. Term Paper - 20% (A-)
c. Participation - 20% (B+)
期末考： 50%
总成绩： B+ (3.33)

第七学期成绩：3.33
总成绩：3.17
.

第二学年(2006/07) : 第三学期(选择性)

上课时间表：
星期一及星期三
1。投资分析与组合管理 Investment Analysis
星期二及星期四
2。策略性营销管理学 Strategic Marketing Management
星期三及星期五
3。品质及生产力管理 Quality And Productivity Management

选修课程：
1。投资分析与组合管理
~(Investment Analysis & Portfolio Management)
基本内容：投资学旨在讨论投资者与金融市场间的互动关系。本课程将讨论证券市场的结构和机制；债券与股票之特性；投资组合理论，资产定价模型及证券分析；以及衍生性金融商品的介绍。以及资产组合构造、管理以及评价方法。
基本要求：掌握与金融投资有关的基本概念，基本理论；掌握金融资产定价的基本理论和方法；理解投资组合的基本原理和方法。当学生完成此课，势必对证券评价与投资组合管理有透彻的了解。学生将具备基本的理论技能，使学生得以了解现代投资学的发展，并且熟悉与投资有关的实务

课程纲要：
1。投资基础 Investment Basics
- 投资环境 Overview of Investment Environment
- 金融资产与工具 Financial Assets & Instruments
- 证卷市场 Securities Markets
- 证卷交易 How Securities are Traded
2。投資組合理论 Portfolio Theory
- 利率与风险溢价(差额) Interest Rates and Risk Premium
- 风险与风险规避 Risk and Risk Aversion
- 风险性资产与无风险资产 Risky Asset and Risk-Free Assets
- 最适风险性投资组合 Optimal Risky Portfolio
3。资本市场 Capital Markets
- 资本资产定价模型 Capital Assets Pricing Model (CAPM)
- 指数模型 Index Models
- 风险与收益的多因素模型 Multifactor Models of Risk and Return
- 市场效率 Market Efficiency
4。固定收益(定息)证券 Fixed-Income Securities
- 债券价格与殖利率 Bond Prices and Yields
- 债券组合 Bond Portfolios
5。普通股票分析 Security Analysis
- 行业分析 Research and Industry Analysis
- 证券评估 Security Valuation
- 财务报表分析 Financial Statements Analysis
6。期权，期货，衍生产品 Options, Futures, Derivatives
- 期权市场 Options Markets
- 期权评估 Option Valuation
- 期货市场 Futures Markets
- 其他衍生产品 Others Derivations
7。投资组合管理 Portfolio Management
- 组合绩效评估 Portfolio Performance Evaluation
- 积极型组合管理 Theory and Process of Active Portfolio Management

上课方式： - 由讲师授课
课业： 等级:
a. Assignments (3x10%) - 30%
b. Midterm Exam - 20%
期末考： 50%
总成绩： B (3.00)

第六学期成绩：3.00
总成绩：3.15
.