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課程簡介

以培養學生繼續升學、取得會計師證照、及其他國家會計專業認證考試,成為企業會計菁英為目標。課程設計除提供會計專業之課程外,更配合未來產業對證照及實務要求之趨勢,規劃設計會計專業學程強調會計師與政府會審考試的科目,預計長期與事務所合作開設實務課程,並加強英語課程訓練,以符合未來國際化及資訊化時代的需求。



目前本學程提供的研究所課程內容包含計量經濟學、高等管理會計、高等審計、財務會計理論、會計研究方法、財務報表分析、財務會計與資本市場、會計準則研討、稅務專題、多變量分析、會計師業務專題及其他企業相關的領域課程。



畢業門檻:欲取得本碩士班會計學程商學碩士學位(MS in Accounting)者必須完成上述課程,且總計不得低於39學分,另加會計領域碩士論文一篇始得畢業。

商學碩士班會計學程 
課程名稱
 
課程大綱
高等管理會計學
Advanced Managerial Accounting
 
 
本課程旨在介紹當代管理會計之理論與實務,俾使學員瞭解如何運用管理會計資訊,協助企業經理人釐定決策、從事規劃與控制。本課程強調在競爭之產業環境下,如何運用管理會計資訊從事利潤規劃、評估產品獲利性、提昇生產力與品質、激勵組織成員與績效評估、以及技術投資決策等課題。
The goal of this course is to acquaint students of management with the fundamentals of managerial accounting. The emphasis is on using accounting information in managing an organization. Particularly, this course demonstrate how to utilize the managerial accounting information to facilitate the profit planning process, to evaluate the profitability of products or customers, to improve the productivity and quality, to motivate the members of an organization, and to decide whether to invest in advanced technology.
財務會計理論
Financial Accounting Theory
 
本課程財務會計實證專題研討, 將使學生更瞭解實證財務會計(一)如何藉由財務報表分析來進行企業與證券評價。(二)介紹財務會計研究之重要研究典範與文獻。藉由重雙目標之課程設計,本課程希望能使同學熟悉實務上如何分析與解釋財務報表資訊以從事投資決策,亦希望同學瞭解財務會計研究之方法與課題,培養論文寫作之能力。
This course prepares students to conduct empirical research in finance accounting. First, introduce how to make business and security valuation by fundamental financial statement analysis. Second, introduce the main paradigms of financial accounting research and related literature. With such course design, this course will help the students develop the skill and knowledge of analyzing and interpreting the financial statements and develop the ability of undertaking empirical accounting research methodology.
財務會計與資本市場
Financial Accounting and Capital Markets
 
本課程涵蓋高等財務會計專題研究和資本市場。我們將應用現代代理理論,資訊不對稱,盈餘管理與行為金融學。涵蓋的主題包括財務報表分析、公司價值評估、投資策略、分析師的預測和推薦行為、以及風險和回報。
 
This course covers advanced topics on the financial accounting and the capital market. We will apply the modern theories of agency, asymmetric information, earnings management and behavioral finance. Topics covered include financial statement analysis, firm value evaluation, investment strategy, analysts’ forecast and recommendation behavior, and risk and return.
計量經濟學
Econometrics
 
 
 
本課程將介紹商業和經濟學的一般經濟計量方法與實際應用。其主要目的是使這門課程的學生能夠進行實證研究,以及理解實證分析。課程內容將包括數據分析、基本和進階的回歸分析和假設檢驗。課程將示範統計軟件(Eviews與 R)的運用於實務分析和經濟數據。
 
This course will introduce general econometric methods and their practical applications for business and economics. The main purpose of this course is to equip students to undertake empirical studies as well as understand empirical analyses. In particular, topics will include data analysis, the basic and advanced regression analysis, and hypothesis testing. Some statistical software (Eviews and R) will also be demonstrated to analyze actual business/economic data.
財務報表分析
Financial Statement Analysis
 
 
全民投資時代來臨,具備財務報表分析知識已經是必備之趨勢。本課程主要任務在於使企業管理當局,及有關的外界人士,獲得企業的經營策略、產銷政策、資本預算、財務政策、競爭策略暨財務會計資訊,經過整理分析, 適時提供給有關當局、外界人士作為管理、投資、授信、及有關企業策略參考依據.良好之投資及授信策略成敗在於善用財務分析工具,財報分析目的在讓學生運用財務經營分析工具瞭解企業經營狀況﹐以預測與評估企業經營績效,建立企業危機預警制度。
The course purpose is to help students better understand the elements of various financial statements, which include, but are not restricted to, balance sheet, income statement, and cash flow statement. The emphasis will be on the techniques of extracting useful information from the financial statements, which is valuable in making corporate, investment, and financing decisions.
會計研究方法
Empirical Accounting
 
本課程之目標有二:(一)介紹會計研究方法。(二)介紹會計研究之重要研究典範與文獻。藉由課程設計使同學熟悉如何分析與解釋論文,亦希望同學瞭解會計研究之方法與課題,培養論文寫作之能力。
This course attempts to achieve two primary goals. First, introduce accounting research methods. Second, introduce the main paradigms of accounting research and related literature. With such course design, this course will help the students develop the ability of undertaking empirical accounting research methodology
高等審計學
Advanced Auditing
 
 
本課程旨在讓學生瞭解審計理論與審計環境之發展,藉由閱讀、報告與討論學術文獻,引領學生發展可行的審計研究計畫。
This course aims to help students understand auditing theory and developments in auditing environment. By providing students with guidance in reading, presenting, and discussing assigned academic literature, students are expected to develop a feasible research proposal of auditing topics.
 
稅務專題研討
Seminar in Tax Issues
 
 
本課程之目標係要協助同學獲取我國稅法進一步之高階知識,俾未來進入會計專業職場時能迅速之適應及融合。
The Purpose of this course is to assist the students to gain the advanced knowledge of specific tax topics of R.O.C. Therefore, it also help our students to adapt the outside tax environment rapidly when they joint the Accounting Market .
 
會計準則研討
Symposium of Accounting Standards
 
本課程將由財務會計觀念性公報為基礎,讓學生能分析相關會計交易應如何處理。本課程將討論目前重要國際財務報導準則制定之背後原因,並佐以實證研究之證據,期使學生能了解公報制定之過程和意涵、以及準則制定機構及學者在公報制訂過程中扮演的角色。
In-depth analysis of and research on current topics in accounting; theoretical analysis of recent accounting pronouncements and the study of current literature in accounting.
會計師業務專題研討
Seminar on Audit Profession
 
期望修課同學透過這門課程,瞭解會計師事務所提供之各項業務之內容,並體悟大學所學之各門課程在實務界如何實際被應用,也能瞭解資本市場之運作情形。並期待同學從中發掘出自己的興趣,作為未來就業之參考。
Students are expected to understand the real world of business and all aspects of CPA firm's opeartions. I hope students can find their interests, which can be helpful in their future career.
會計專題研討
Accounting Seminar
 
 
 
 
本課程擬藉由邀請各界來賓講演,分享其學習與工作經驗,俾提供參與同學有關會計議題的多元觀點。
The goal of this course is to provide the audience versatile viewpoints of accounting issues by inviting guest speakers in different discipline to share their studying and working experience.