manager财务管理决策基本问题解析课件.ppt
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1、Introduction To Corporate Finance,1-1,Key Concepts and Skills,Know the basic types of financial management decisions and the role of the financial manager財務管理決策基本問題Know the financial implications of the different forms of business organization不同企業組織Know the goal of financial management財務管理的目標Underst
2、and the conflicts of interest that can arise between owners and managers所有人和經理人可能產生的利益衝突Understand the various types of financial markets各種型態的金融市場,1-2,Chapter Outline,Corporate Finance and the Financial ManagerForms of Business OrganizationThe Goal of Financial ManagementThe Agency Problem and Contr
3、ol of the CorporationFinancial Markets and the Corporation,1-3,Corporate Finance,Some important questions that are answered using financeWhat long-term investments should the firm take on?Where will we get the long-term financing to pay for the investment?How will we manage the everyday financial ac
4、tivities of the firm?,1-4,Financial Manager,Financial managers try to answer some or all of these questionsThe top financial manager within a firm is usually the Chief Financial Officer (CFO)首席財務長Treasurer財務長 oversees cash management, credit management, capital expenditures and financial planningCon
5、troller會計長 oversees taxes, cost accounting, financial accounting and data processing,1-5,Financial Management Decisions,Capital budgeting資本預算 What long-term investments or projects should the business take on?Capital structure資本結構 How should we pay for our assets?Should we use debt or equity?Working
6、 capital management營運資金管理 How do we manage the day-to-day finances of the firm?,1-6,Forms of Business Organization,Three major forms in the United StatesSole proprietorship獨資Partnership合夥GeneralLimited有限責任合夥 Corporation公司S-CorpLimited liability company有限責任公司,1-7,Sole Proprietorship,AdvantagesEasiest
7、 to startLeast regulated法令規範最少 Single owner keeps all the profitsTaxed once as personal income所有營業所得納入個人綜合所得稅課稅,DisadvantagesLimited to life of ownerEquity capital limited to owners personal wealthUnlimited liability業主承擔公司債務的無限償還責任 Difficult to sell ownership interest,1-8,Partnership,AdvantagesTwo o
8、r more ownersMore capital availableRelatively easy to startIncome taxed once as personal income營業所得納入個人綜合所得稅課稅,DisadvantagesUnlimited liability無限償還責任 General partnershipLimited partnershipPartnership dissolves when one partner dies or wishes to sell當有合夥人死亡或希望退出時即解散Difficult to transfer ownership,1-9
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