课程大纲
模块一｜财务战略：从报表到决策
本模块以阿里巴巴、希音、极兔等企业案例为切入点，系统阐释什么是财务战略，以及财务信息如何影响企业的资源配置与长期竞争力。
通过中国恒大、蔚来汽车等典型案例，深入讨论权责发生制的经济含义及其在企业扩张、风险积累与治理中的关键作用，帮助董事从财务角度识别战略隐患与治理挑战。
模块二｜动荡时代的战略领导力
从历史走向21世纪的企业领导力
本模块构建一套宏观—历史—战略相结合的诊断性分析框架，用于理解过去两千多年中，东方与西方作为全球增长引擎的角色演变。
以工业革命为组织主线，本模块将形成一条连贯的历史叙事，解释区域经济主导地位的兴衰及其伴随的制度冲突与战略博弈。在此基础上，进一步分析当代“G2”格局的形成机制及其对全球其他经济体带来的结构性压力，重点讨论企业领导层在战略选择、组织调整与风险管理方面所面临的挑战。
模 块三｜科技公司的财务思维
本模块聚焦科技企业的独特商业模式与财务逻辑。
通过解析亚马逊的现金流量表，以及特斯拉与中国证券法框架下科技公司的会计处理，帮助学员深入理解会计选择背后的经济实质、制度约束及其对公司治理和管理激励的长期影响。
模块四｜数字化转型与智能管理
在数字经济时代，技术创新正深刻重塑企业的竞争格局与管理范式。本模块聚焦“智能管理”的核心理念与前沿实践，系统讲解数字化转型如何驱动组织升级、流程再造与治理创新。
通过真实商业案例，深入解析人工智能、大数据与数字技术在战略制定、风险控制与管理决策支持中的应用路径，展示企业如何实现从传统管理模式向数据驱动、智能化管理的跨越。
模块五｜金融资产、风险与战略解读
本模块围绕金融资产、风险与战略这一董事会高度关注的主题展开。
通过伯克希尔·哈撒韦、硅谷银行以及加密货币等案例，深入分析金融资产相关会计处理的经济含义及其潜在管理后果。同时，结合亚马逊、沃尔玛与昇菘的财务比率分析练习，训练学员将财务信息与商业战略进行系统性整合。
模块六｜公司治理与可持续发展
新加坡及区域的视角与实践
本模块全面概述新加坡上市公司在公司治理与可持续发展方面的监管环境与实践现状。
本模块内容基于讲师在治理与永续发展研究所与外部监管机构及行业协会合作开展的应用研究，重点探讨董事会与高级管理层在治理结构、信息披露与可持续战略方面的关键决策问题，并拓展至亚太地区，尤其是东亚与东南亚市场的比较分析。
模块七｜应用型董事会领导力：机构洞察与实践参与
本模块作为课程的收官单元，由新加坡特许会计师协会（ISCA Academy）主导，围绕“如何将董事会认知转化为实践判断”展开，通过结构化的机构交流与引导式整合学习，强化学员对治理环境与决策逻辑的系统理解。
学员将接触新加坡企业与金融生态体系中的关键机构，包括新加坡交易所（SGX）以及领先金融机构，从监管、资本市场及产业发展的不同视角，理解外部环境如何影响董事会的决策重点与治理要求。
所有学习环节均以结构化形式设计，融合高管简报、引导式讨论及专题分析，由ISCA Academy进行整体引导与串联，帮助学员：
- 将前序模块中的财务、战略、科技与治理框架，映射至真实制度与市场环境
- 理解不同机构视角下的治理逻辑与决策约束
- 建立跨情境的综合判断能力
申请流程与截止日期
- 强烈建议学员至少提前 2 个月提交申请。
- 在截止日期之后收到的申请，将视名额情况予以考虑。
Programme Outline
Module 1 | Financial Strategy: From Financial Statements to Decision-Making
This module uses case studies of Alibaba, Shein, and J&T Express as entry points to systematically explain what financial strategy entails and how financial information influences resource allocation and long-term competitiveness.
Through in-depth analysis of Typical Cases such as China Evergrande and NIO, this module examines the economic implications of accrual accounting and its critical role in corporate expansion, risk accumulation, and governance failures, enabling directors to identify strategic risks and governance challenges from a financial perspective.
Module 2 | Strategic Leadership in Turbulent Times
From History to 21st Century Corporate Leadership
This module constructs a diagnostic analytical framework integrating macro, historical, and strategic perspectives to understand the evolving roles of East and West as global growth engines over the past two millennia.
Organized around the Industrial Revolution as its central narrative thread, this module develops a coherent historical account explaining the rise and fall of regional economic dominance and the accompanying institutional conflicts and strategic competitions. Building upon this foundation, the module further analyzes the formation mechanisms of the contemporary "G2" landscape and the structural pressures it imposes on other global economies with particular emphasis on the challenges facing corporate leadership in strategic choices, organizational adaptation, and risk management.
Module 3 | Financial Thinking in Technology Companies
This module focuses on the unique business models and financial logic of technology enterprises.
Through analysis of Amazon's cash flow statements and the accounting treatments of Tesla and technology companies operating under China's Securities Law framework, participants will gain deep understanding of the economic substance behind accounting choices, institutional constraints, and their long-term implications for corporate governance and management incentives.
Module 4 | Digital Transformation and Intelligent Management
In the digital economy era, technological innovation is profoundly reshaping competitive landscapes and management paradigms. This module focuses on the core concepts and cutting-edge practices of "intelligent management," systematically explaining how digital transformation drives organizational upgrading, process reengineering, and governance innovation.
Through real-world business cases, the module provides in-depth analysis of the application pathways of artificial intelligence, big data, and digital technologies in strategic formulation, risk control, and management decision support, demonstrating how enterprises can achieve the transition from traditional management models to data-driven, intelligent management.
Module 5 | Financial Assets, Risk, and Strategic Interpretation
This module addresses the board-level priority theme of financial assets, risk, and strategy.
Through cases including Berkshire Hathaway, Silicon Valley Bank, and cryptocurrencies, participants will analyze the economic implications of financial asset-related accounting treatments and their potential management consequences. Additionally, through financial ratio analysis exercises involving Amazon, Walmart, and Sheng Siong, participants will develop skills in systematically integrating financial information with business strategy.
Module 6 | Corporate Governance and Sustainable Development
Perspectives and Practices from Singapore and the Region
This module provides a comprehensive overview of the regulatory environment and current practices in corporate governance and sustainable development for Singapore-listed companies.
Based on applied research conducted by the instructor in collaboration with external regulatory bodies and industry associations at the Governance and Sustainability Institute, this module focuses on key decision-making issues facing boards and senior management regarding governance structures, information disclosure, and sustainable strategies, extending to comparative analysis across the Asia-Pacific region, particularly East and Southeast Asian markets.
Module 7 | Applied Board Leadership: Institutional Insights & Engagement
This capstone module, led by the Institute of Singapore Chartered Accountants (ISCA Academy), focuses on translating boardroom concepts into applied judgment through structured institutional engagements and guided integrative learning.
Participants will engage with key institutions within Singapore’s corporate and financial ecosystem, including the Singapore Exchange (SGX) and leading financial institutions. Through perspectives from regulators, capital markets, and industry, participants will develop an understanding of how external environments shape board priorities, governance expectations, and strategic decision-making.
All sessions are designed as structured learning experiences, incorporating executive briefings, facilitated discussions, and thematic analysis. ISCA Academy plays a central role in guiding and integrating these experiences, enabling participants to:
- Map financial, strategic, technological, and governance frameworks from earlier modules into real institutional and market contexts
- Understand governance logic and decision constraints from multiple institutional perspectives
- Build integrated judgment capabilities across different scenarios and environments
Closing Date for Registration*
Application Process and Deadlines
- Applicants are strongly encouraged to submit applications at least 2 months in advance.
- Applications received after the deadline will be considered subject to availability.