财务管理专业人才培养方案如何编制、专业主干课程有哪些、每门课程的课时是多少,应取决于财务学发展规律和大学的教学规律。研究表明,专业培养方案的科学程度与方案编制者对专业性质的理解程度密切相关。我国大学财务管理专业的主干课程,应该是财务学原理、公司财务、高级公司财务、财务分析、财务计量经济学、数量财务以及财务工程等课程。如果全部课程由通识教育课程和专业教育课程组成,那么,后者的学分应占该专业全部学分的二分之一以上。财务管理专业人才培养方案的目标、科学性和有效性,取决于大学教师对财务学性质和教学规律的理解程度以及大学教师的工作能力等多方面因素。
The issues such as the settings of professional talent training program for specialty in financial management, the main courses in this specialty, the class hour of each course in a semester, should depend on the development pattern of finance as well as the teaching regularity of university. According to the research, the rationality of cultivation curriculum is closely related to the extent of curriculum creators' understanding of the specialty. The main courses for financial management should include the Principle of Finance, Corporate Finance, Senior Corporate Finance, Financial Analysis, Financial Econometrics, Quantitative Finance, Financial Engineering, etc. If all of the courses are composed of the general education courses and the special education courses, the credit of the latter should be more than half of all the credits in this specialty. The objective of the professional talent training program for the specialty in financial management together with its rationality and effectiveness rests on various factors including the extent of lecturers' understanding of the nature of finance as well as the teaching pattern and the working ability of lecturers.