对此课程感兴趣的学员

两天课程4800元/位 2位同时参加享受九折优惠

课程背景?Course Background:

　　作为一名企业的一员，如果您不了解财务，无法阅读财务报表，或对财务数字背后的故事不甚了解，或因担心自己财务知识不足而“回避”这方面的管理职责，对企业来说将十分危险，同时也会影响到个人管理能力的进一步提升和职业生涯的发展。

　　如果您正在受上述问题的困扰，欢迎您来参加“非财务人员的财务知识与风险防控”培训课程，它将帮助您用最短的时间掌握对财务报表最基本和最实用的阅读与分析技巧，感知管理决策对企业财务状况/经营业绩的影响，并能够了解企业经营中出现的风险与防控。本课程旨在将财务管理理念/方法/工具融为一体, 让更多的非财务人员能够掌握财务语言，然后得以实施财务行动，企业收获财务效益

　 参加培训后您将能够掌握有效的财务分析及成本管理的方法和工具，并将其迅速运用于企业日常经营管理之中。

As a member of a company, if you don’t understand finance, unable to read financial statements, don’t understand the story behind the financial figures, or “avoid” the management responsibility because of worrying about your own insufficient financial knowledge, it’s not only very dangerous to enterprise, but also affect the further improving on personal management ability and the development of occupation career.

If you are suffered by the above-mentioned problems, you are welcomed to participate in the “Financial knowledge and risk management for non-financial person” training course, it will help you master the basic and practical reading and analysis skill with the shortest time, the perception management decision’s influence on enterprise’s financial situation or business performance, and understand the risks and prevention of enterprise management. The course aims to merge into financial management concepts/ methods/ tools, let more non-financial person to grasp the financial language, and put it into action, the enterprise reaps the financial benefits.

After participating in the training, you will be able to master the effective methods and tools of financial analysis and cost management, and rapidly applied into enterprise daily management.

课程目标

总体目标：建立财务思维、读懂财务语言、看穿财务数据、运用财务工具。

1．真正理解会计基本原理和流程，能够使用财务语言与财务人员有效沟通；

2．读懂三大财务报表，理解不同财务报表的作用，利用财务报表对企业财务状况进行正确评价和有效跟踪；

3.学会分析三张财务报表之间的关系，理解数字背后真实含义以及相互的勾稽关系，早期识别企业风险，建立财务预警机制；

4. 学会预算和成本控制思维，了解预算编制逻辑及基本方法，有效使用预算管理工具为企业管理服务

5．运用财务思维解读经济业务活动，提高管理和决策的科学性。

课程大纲 Course Outline：

第一部分:?财务会计知识

Part 1: Financial accounting knowledge

1、会计基础知识与基本概念/The basic knowledge and concept of accounting

2、什么是财务的借与贷？/What are “borrow” or “lend” in Finance?

3、财务报表的三大功能/functions of financial statements

1)资产负债表–财务状况/The finance sheet—financial situation

2)利润表–盈利能力/Statement of profit—profit ability

3)现金流量表-企业的造血功能/Statement of cash flow—the enterprise’s hematopoietic function.

4.财务职能的三个转变/ changes in financial role

1)财务会计—管理会计/The financial accountant—management accounting

2)账房先生—业务伙伴/The chief accountant—business partner

3)后知后觉—先知先觉/Hindsight—foresight

第二部分:　解读财务报表

Part 2: Analyze financial statement

1、财务报表的基本结构/The basic structure of financial statement

2、职务风险：为什么出纳与会计不能兼任？/Position risk: why a cashier cannot serve as an accountant?

3、经营风险：如何控制应收款的账龄以及控制坏账？/Business risk: how to control the account receivable age and bad debts?

4、存货风险：存货的账龄，计价与跌价损失计提/???Inventory risk: inventory age, charge and falling price loss provision

5、其它应收款—抽逃注册资金的办法/Other receivables—registered capital flight

6、流动负债中哪些钱是不能拖欠的？Which money cannot be fallen behind in current liabilities

7、应付账款包括了多少种情形？How many situations are included in account payables?

8、销售收入确认的两个基本原则/The 2 basic principles in sales revenue recognition

9、小组讨论?-?这家公司经营得怎么样？/Group discussion—how is the company business?

10、三大财务报表的关系/The relations of 3 major financial statements

11、财务指标分析/Financial index analysis

1）流动性指标：流动比率，速动比率，应收账款周转率，存货周转率/

The liquidity index: current ratio, quick ratio, account receivable turnover, inventory turnover rate

2）盈利性比率：净资产收益率，毛利率，营业利润率，EBIT，EBITDA

The profitability ratio: ROE, gross profit, operating profit ratio, EBIT, EBITDA

3）融资结构比率：资产负债率，收入利息倍数，总资产周转率

Financing Structure ratio: debt asset ratio, Interest income ratio, total asset turnover ratio

4）上市公司股东权益指标：EPS，DPS，PE，每股净资产

Listing Corporation shareholders' equity index: EPS,DPS,PE, Book Value Per Share

5）财务指标的比较对象：过去的自己，预算，集团内部，竞争对手

The comparison object of financial index: the past yourself, budget, group, competitors

6）KPI的选择（KPI决定了管理的方向，所有人的所有行为构成了KPI的结果）

The choice of KPI (KPI determines the direction of management, all the behaviors of all the people constitute the KPI results.)

12、财务梦工厂–非财务人员也能编制财务报表/Financial dream works—non-financial person also can plait the financial statements

第三部分：财务管理理念

Part 3: The concept of financial management

1、股东财富最大化/The shareholders’ wealth maximization

2、现金为王（盈利性破产与成长性破产）/Cash is king (profit bankruptcy and growth bankruptcy)

3、时间就是金钱（货币时间价值，NPV）/Time is money (Time value of money, NPV)

4、信用隐藏风险（信用管理与风险管理）/Credit hidden risks ( credit management and risk management)

5、用边际理念理财（产量越大成本越低吗？）/Using the marginal concept to do the finance (the higher output, the lower cost?)

第四部分：运用财务管理知识

Part 4: Using the finance management knowledge

1、流动流动资金管理（应收账款，存货与应付账款的管理技巧）/The current capital management (the management skill of account receivable, inventory and account payables）

2、本量利分析（变动成本与固定成本影响业务决策）/The CVP analysis (variable cost and fixed cost affect the business decisions)

3、成本计算方法的选择（对利润表的深远影响）/The selection of cost calculation method ( the far-reaching impact on the Statement of Profit)

4、企业销售定价模式（销售定价与业务模式的关系）/Enterprise sales pricing model ( the relationship between sales price and business model)

5、财务考核指标的选择（财务KPI影响企业行为）/The choice of financial KPI index( financial KPI affect the behavior of enterprise)

6、预算管理（揭秘外资企业预算，控制企业经营风险的重武器）/Budget management (expose foreign enterprises’ budget, the heavy weapon of controlling enterprise business risks)

7、预算，预测与战略计划（控制短期与长期的企业经营目标与风险）/Budget, forecast and the strategic plan (control the short-term and long-term business objectives and risks)

8、项目投资回收分析（什么是好的投资项目，选择项目就是选择了风险）The project investment payback analysis ( what is a good investment project, choosing project is to choose the risk)

9、如何恰当使用财务杠杆（空手套白狼与负债经营）/How to appropriately use financial leverage (to gain valuable things with worthless things even nothing and debt management)

关于讲师?About the Trainer：

　　陈老师，公司特聘财务培训师，会计学学士，财务管理硕士，持有中国会计师资格，美国明尼苏达大学EMBA，中山大学岭南学院特聘MBA导师，具有15年以上的外资企业财务管理经验，曾担任某中外合资企业华南区与香港地区的财务总监，后担任中国业务的财务总监，现担任美国黑石投资公司旗下公司亚洲区FP&A总监。

　　具有坚实的财务管理知识、丰富的实战工作经验及管理技能，直接参与并指导过的工作经历包括：建立有效的内部控制制度并通过美国SOX404审核，成功实施Oracle ERP管理系统，制定企业五年战略规划，负责多个重大投资项目的投资分析与决策，精益财务团队的建设与流程改造，主导公司收购项目，流动资金管理的持续改进，全面预算编制与管理，建立财务预测模型等等。

　　在遨游多年的财务海洋里，始终努力在工作中发掘乐趣与成就，培养了敏锐的数字敏感性，但不为数字所困。浸润外企多年，对外资企业的财务管理总结了很多自己独特的认识，对财务报表之间的关系有了全面与深刻的理解，特别是对流动资金管理，全面预算的编制与管理，投资回收分析，建立实用的财务模型等方面具有丰富的实战经验与独到的见解。因为理解，所以知道如何把枯燥复杂的财务名词与知识，用简单有趣的语言传授于人。