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財(cái)務(wù)管理理論與實(shí)務(wù)(第4版) 版權(quán)信息
- ISBN：9787301350140
- 條形碼：9787301350140 ; 978-7-301-35014-0
- 裝幀：平裝-膠訂
- 冊(cè)數(shù)：暫無(wú)
- 重量：暫無(wú)
- 所屬分類：>
財(cái)務(wù)管理理論與實(shí)務(wù)(第4版) 本書(shū)特色
本書(shū)遵循應(yīng)用型人才培養(yǎng)模式的教育目標(biāo)，堅(jiān)持理論與中國(guó)實(shí)踐相結(jié)合原則，以資金運(yùn)動(dòng)及其體現(xiàn)的財(cái)務(wù)關(guān)系為研究對(duì)象，按照基礎(chǔ)理論、籌資管理、投資管理、營(yíng)運(yùn)資金管理和利潤(rùn)分配管理等內(nèi)容編寫(xiě)而成，具有內(nèi)容完整、理論實(shí)用、案例新穎以及練習(xí)方式多樣化等特點(diǎn)，注重學(xué)生創(chuàng)新能力、自學(xué)能力、實(shí)踐能力培養(yǎng),強(qiáng)調(diào)知識(shí)點(diǎn)的綜合應(yīng)用和相互聯(lián)系。
財(cái)務(wù)管理理論與實(shí)務(wù)(第4版) 內(nèi)容簡(jiǎn)介
本書(shū)遵循應(yīng)用型人才培養(yǎng)模式的教育目標(biāo)，堅(jiān)持理論與中國(guó)實(shí)踐相結(jié)合的原則，以資金運(yùn) 動(dòng)及其體現(xiàn)的財(cái)務(wù)關(guān)系為研究對(duì)象，覆蓋基礎(chǔ)理論、籌資管理、投資管理、營(yíng)運(yùn)資金管理和利 潤(rùn)分配管理等內(nèi)容，具有內(nèi)容完整、理論實(shí)用、案例新穎以及練習(xí)方式多樣等特點(diǎn)，重在培養(yǎng) 學(xué)生發(fā)現(xiàn)問(wèn)題、分析問(wèn)題和解決問(wèn)題的能力。 本書(shū)可以滿足以應(yīng)用型人才培養(yǎng)為目標(biāo)的經(jīng)濟(jì)管理學(xué)科各專業(yè)財(cái)務(wù)管理課程的教學(xué)需要， 也可以為從事財(cái)務(wù)管理實(shí)際工作的營(yíng)利與非營(yíng)利組織管理人員和專業(yè)技術(shù)人員提供參考。
財(cái)務(wù)管理理論與實(shí)務(wù)(第4版) 目錄
第1 章 總論 ······································ 1
1.1 財(cái)務(wù)管理的對(duì)象和內(nèi)容 ················· 2
1.1.1 財(cái)務(wù)管理的對(duì)象—資金運(yùn)動(dòng)
及其體現(xiàn)的財(cái)務(wù)關(guān)系 ·············· 2
1.1.2 財(cái)務(wù)管理的內(nèi)容 ···················· 6
1.2 財(cái)務(wù)管理目標(biāo)及其社會(huì)責(zé)任 ··········· 7
1.2.1 財(cái)務(wù)管理目標(biāo) ······················ 7
1.2.2 財(cái)務(wù)管理目標(biāo)與社會(huì)責(zé)任 ·······11
1.3 財(cái)務(wù)管理體制 ···························11
1.3.1 企業(yè)組織形式 ·····················12
1.3.2 財(cái)務(wù)管理體制 ·····················15
1.4 財(cái)務(wù)管理的環(huán)節(jié) ························16
1.5 財(cái)務(wù)管理的環(huán)境 ························17
1.5.1 政治環(huán)境 ···························17
1.5.2 法律環(huán)境 ···························17
1.5.3 經(jīng)濟(jì)環(huán)境 ···························18
1.5.4 金融市場(chǎng)環(huán)境 ·····················19
1.5.5 其他外部環(huán)境 ·····················20
習(xí)題 ·············································20
第2 章 財(cái)務(wù)管理基礎(chǔ) ·························24
2.1 利 率 ·································25
2.1.1 利率的概念與分類 ················25
2.1.2 決定利率高低的基本因素 ·······27
2.1.3 未來(lái)利率水平的測(cè)算 ·············28
2.2 資金時(shí)間價(jià)值 ···························29
2.2.1 資金時(shí)間價(jià)值的概念 ·············29
2.2.2 復(fù)利終值和現(xiàn)值的計(jì)算 ··········30
2.3 風(fēng)險(xiǎn)與風(fēng)險(xiǎn)報(bào)酬 ························38
2.3.1 風(fēng)險(xiǎn)的定義 ························38
2.3.2 風(fēng)險(xiǎn)的類型 ························39
2.3.3 風(fēng)險(xiǎn)報(bào)酬的定義 ···················39
2.3.4 單項(xiàng)投資風(fēng)險(xiǎn)與報(bào)酬的衡量 ····40
2.3.5 證券投資組合的風(fēng)險(xiǎn)與報(bào)酬 ····44
習(xí)題 ·············································51
第3 章 財(cái)務(wù)分析 ·······························56
3.1 財(cái)務(wù)分析概述 ···························57
3.1.1 財(cái)務(wù)分析的目的 ···················57
3.1.2 財(cái)務(wù)分析的信息基礎(chǔ) ·············58
3.1.3 財(cái)務(wù)分析的方法 ···················62
3.2 企業(yè)償債能力分析 ·····················65
3.2.1 短期償債能力分析 ················65
3.2.2 長(zhǎng)期償債能力分析 ················68
3.2.3 影響企業(yè)償債能力的
其他因素 ···························70
3.3 企業(yè)營(yíng)運(yùn)能力分析 ·····················71
3.3.1 流動(dòng)資產(chǎn)營(yíng)運(yùn)能力分析 ··········71
3.3.2 固定資產(chǎn)營(yíng)運(yùn)能力分析 ··········74
3.3.3 總資產(chǎn)營(yíng)運(yùn)能力分析 ·············74
3.4 企業(yè)盈利能力分析 ·····················75
3.4.1 各類企業(yè)盈利能力分析
通用指標(biāo) ···························75
3.4.2 股份制企業(yè)盈利能力分析
專用指標(biāo) ···························78
3.5 企業(yè)發(fā)展能力分析 ·····················81
3.5.1 營(yíng)業(yè)收入增長(zhǎng)率 ···················81
3.5.2 利潤(rùn)增長(zhǎng)率 ························81
3.5.3 總資產(chǎn)增長(zhǎng)率 ·····················81
3.5.4 股東權(quán)益增長(zhǎng)率 ···················82
3.5.5 經(jīng)營(yíng)現(xiàn)金凈流量增長(zhǎng)率 ··········82
3.6 企業(yè)財(cái)務(wù)趨勢(shì)分析 ·····················83
3.6.1 比較財(cái)務(wù)報(bào)表 ·····················83
3.6.2 比較結(jié)構(gòu)百分比財(cái)務(wù)報(bào)表 ·······87
3.6.3 比較財(cái)務(wù)比率 ·····················90
3.7 企業(yè)財(cái)務(wù)綜合分析與評(píng)價(jià) ·············91
3.7.1 杜邦分析體系 ·····················91
3.7.2 帕利普財(cái)務(wù)分析體系—杜邦
財(cái)務(wù)分析體系的變形與發(fā)展 ····95
習(xí)題 ·············································96
1.1 財(cái)務(wù)管理的對(duì)象和內(nèi)容 ················· 2
1.1.1 財(cái)務(wù)管理的對(duì)象—資金運(yùn)動(dòng)
及其體現(xiàn)的財(cái)務(wù)關(guān)系 ·············· 2
1.1.2 財(cái)務(wù)管理的內(nèi)容 ···················· 6
1.2 財(cái)務(wù)管理目標(biāo)及其社會(huì)責(zé)任 ··········· 7
1.2.1 財(cái)務(wù)管理目標(biāo) ······················ 7
1.2.2 財(cái)務(wù)管理目標(biāo)與社會(huì)責(zé)任 ·······11
1.3 財(cái)務(wù)管理體制 ···························11
1.3.1 企業(yè)組織形式 ·····················12
1.3.2 財(cái)務(wù)管理體制 ·····················15
1.4 財(cái)務(wù)管理的環(huán)節(jié) ························16
1.5 財(cái)務(wù)管理的環(huán)境 ························17
1.5.1 政治環(huán)境 ···························17
1.5.2 法律環(huán)境 ···························17
1.5.3 經(jīng)濟(jì)環(huán)境 ···························18
1.5.4 金融市場(chǎng)環(huán)境 ·····················19
1.5.5 其他外部環(huán)境 ·····················20
習(xí)題 ·············································20
第2 章 財(cái)務(wù)管理基礎(chǔ) ·························24
2.1 利 率 ·································25
2.1.1 利率的概念與分類 ················25
2.1.2 決定利率高低的基本因素 ·······27
2.1.3 未來(lái)利率水平的測(cè)算 ·············28
2.2 資金時(shí)間價(jià)值 ···························29
2.2.1 資金時(shí)間價(jià)值的概念 ·············29
2.2.2 復(fù)利終值和現(xiàn)值的計(jì)算 ··········30
2.3 風(fēng)險(xiǎn)與風(fēng)險(xiǎn)報(bào)酬 ························38
2.3.1 風(fēng)險(xiǎn)的定義 ························38
2.3.2 風(fēng)險(xiǎn)的類型 ························39
2.3.3 風(fēng)險(xiǎn)報(bào)酬的定義 ···················39
2.3.4 單項(xiàng)投資風(fēng)險(xiǎn)與報(bào)酬的衡量 ····40
2.3.5 證券投資組合的風(fēng)險(xiǎn)與報(bào)酬 ····44
習(xí)題 ·············································51
第3 章 財(cái)務(wù)分析 ·······························56
3.1 財(cái)務(wù)分析概述 ···························57
3.1.1 財(cái)務(wù)分析的目的 ···················57
3.1.2 財(cái)務(wù)分析的信息基礎(chǔ) ·············58
3.1.3 財(cái)務(wù)分析的方法 ···················62
3.2 企業(yè)償債能力分析 ·····················65
3.2.1 短期償債能力分析 ················65
3.2.2 長(zhǎng)期償債能力分析 ················68
3.2.3 影響企業(yè)償債能力的
其他因素 ···························70
3.3 企業(yè)營(yíng)運(yùn)能力分析 ·····················71
3.3.1 流動(dòng)資產(chǎn)營(yíng)運(yùn)能力分析 ··········71
3.3.2 固定資產(chǎn)營(yíng)運(yùn)能力分析 ··········74
3.3.3 總資產(chǎn)營(yíng)運(yùn)能力分析 ·············74
3.4 企業(yè)盈利能力分析 ·····················75
3.4.1 各類企業(yè)盈利能力分析
通用指標(biāo) ···························75
3.4.2 股份制企業(yè)盈利能力分析
專用指標(biāo) ···························78
3.5 企業(yè)發(fā)展能力分析 ·····················81
3.5.1 營(yíng)業(yè)收入增長(zhǎng)率 ···················81
3.5.2 利潤(rùn)增長(zhǎng)率 ························81
3.5.3 總資產(chǎn)增長(zhǎng)率 ·····················81
3.5.4 股東權(quán)益增長(zhǎng)率 ···················82
3.5.5 經(jīng)營(yíng)現(xiàn)金凈流量增長(zhǎng)率 ··········82
3.6 企業(yè)財(cái)務(wù)趨勢(shì)分析 ·····················83
3.6.1 比較財(cái)務(wù)報(bào)表 ·····················83
3.6.2 比較結(jié)構(gòu)百分比財(cái)務(wù)報(bào)表 ·······87
3.6.3 比較財(cái)務(wù)比率 ·····················90
3.7 企業(yè)財(cái)務(wù)綜合分析與評(píng)價(jià) ·············91
3.7.1 杜邦分析體系 ·····················91
3.7.2 帕利普財(cái)務(wù)分析體系—杜邦
財(cái)務(wù)分析體系的變形與發(fā)展 ····95
習(xí)題 ·············································96
展開(kāi)全部
財(cái)務(wù)管理理論與實(shí)務(wù)(第4版) 作者簡(jiǎn)介
卞繼紅
----------------------------
鹽城工學(xué)院經(jīng)濟(jì)管理學(xué)院，教授。主要講授《財(cái)務(wù)管理》《會(huì)計(jì)學(xué)基礎(chǔ)》《微觀經(jīng)濟(jì)學(xué)》等課程。研究方向?yàn)槠髽I(yè)財(cái)務(wù)管理、企業(yè)社會(huì)責(zé)任等，先后主持國(guó)家統(tǒng)計(jì)局統(tǒng)計(jì)科研計(jì)劃項(xiàng)目、江蘇省社科聯(lián)項(xiàng)目等項(xiàng)目3項(xiàng)，參與江蘇省社科規(guī)劃項(xiàng)目、國(guó)家統(tǒng)計(jì)科研規(guī)劃項(xiàng)目、江蘇省高校哲學(xué)社會(huì)科學(xué)基金等項(xiàng)目5項(xiàng)；參與主編《財(cái)務(wù)管理理論與實(shí)務(wù)》教材1部。近年來(lái)，在《財(cái)經(jīng)問(wèn)題研究》《經(jīng)濟(jì)問(wèn)題》《統(tǒng)計(jì)與決策》等期刊發(fā)表論文20余篇。
陳素琴
----------------------------
長(zhǎng)期從事企業(yè)理財(cái)與績(jī)效評(píng)價(jià)相關(guān)的教科研工作。主持省部級(jí)課題《基于低碳經(jīng)濟(jì)的企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系研究》，主持江蘇省教育廳、社科聯(lián)等市廳級(jí)課題5項(xiàng)，在《管理現(xiàn)代化》《審計(jì)與經(jīng)濟(jì)研究》等學(xué)術(shù)期刊發(fā)表論文35篇，參編教材2部。卞繼紅
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鹽城工學(xué)院經(jīng)濟(jì)管理學(xué)院，教授。主要講授《財(cái)務(wù)管理》《會(huì)計(jì)學(xué)基礎(chǔ)》《微觀經(jīng)濟(jì)學(xué)》等課程。研究方向?yàn)槠髽I(yè)財(cái)務(wù)管理、企業(yè)社會(huì)責(zé)任等，先后主持國(guó)家統(tǒng)計(jì)局統(tǒng)計(jì)科研計(jì)劃項(xiàng)目、江蘇省社科聯(lián)項(xiàng)目等項(xiàng)目3項(xiàng)，參與江蘇省社科規(guī)劃項(xiàng)目、國(guó)家統(tǒng)計(jì)科研規(guī)劃項(xiàng)目、江蘇省高校哲學(xué)社會(huì)科學(xué)基金等項(xiàng)目5項(xiàng)；參與主編《財(cái)務(wù)管理理論與實(shí)務(wù)》教材1部。近年來(lái)，在《財(cái)經(jīng)問(wèn)題研究》《經(jīng)濟(jì)問(wèn)題》《統(tǒng)計(jì)與決策》等期刊發(fā)表論文20余篇。
陳素琴
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長(zhǎng)期從事企業(yè)理財(cái)與績(jī)效評(píng)價(jià)相關(guān)的教科研工作。主持省部級(jí)課題《基于低碳經(jīng)濟(jì)的企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系研究》，主持江蘇省教育廳、社科聯(lián)等市廳級(jí)課題5項(xiàng)，在《管理現(xiàn)代化》《審計(jì)與經(jīng)濟(jì)研究》等學(xué)術(shù)期刊發(fā)表論文35篇，參編教材2部。
陳愛(ài)成
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主要研究方面為社會(huì)組織財(cái)務(wù)會(huì)計(jì)及中小企業(yè)成長(zhǎng)性評(píng)價(jià)等。主持完成省部級(jí)課題2項(xiàng)，發(fā)表專業(yè)論文20余篇，參編教材1部。
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