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Jingdong book

个人理财(第3版)(工商管理经典译丛·会计与财务系列)

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个人理财(第3版)(工商管理经典译丛·会计与财务系列)

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Content Description

本书共分6篇15章,包括理财规划的基础、基础资产管理、信贷管理、保险管理、投资管理、退休与遗产规划。本书紧密结合个人家庭经济生活实际,案例丰富、深入浅出,囊括了个人与家庭理财的各个方面,针对后美国金融危机时代的特点,介绍了个人理财环境的变化、理财工具的使用和理财内容的更新。书中讲述了新颖实用的理念、方法和工具,如多用现金,少用银行卡,从参加工作就开始退休规划,从结婚开始就写下遗嘱等理念既是实用经验的提炼,又是惨痛教训的总结;又如家庭报表和预算工具的使用效果会令你震惊,使用共同基金或ETF加ARP(自动再投资计划)如何使你的财富在5年间由10 000元变为31 000元,等等。相信读完本书,你会眼界大开、转变理念、调整方法,从一个理财门外汉逐渐向理财高手转变。
Author Description

劳伦斯·J·吉特曼(Lawrence J. Gitman)是圣迭戈州立大学退休的财务学教授,分别自美国普渡大学、戴顿大学和辛辛那提大学取得学士、硕士和博士学位。吉特曼教授出版教材众多,在财务管理期刊、财务评论、财务规划、风险与保险、金融服务评论、财务研究、财务教育与实践及财务教育等期刊上发表文章50余篇。
吉特曼教授是众多专业组织的活跃会员,是美国金融服务学会、金融管理学院圣迭戈俱乐部、中西部金融学会和金融管理学会(FMA)全国荣誉协会的原主席。他还是美国注册理财规划师(CFP)。吉特曼曾在CFP理事会任理事,在FMA任财务教育副总裁,担任圣迭戈MIT企业论坛负责人。
张宏亮,博士、副教授,北京工商大学MPAcc中心执行主任,商学院投资者保护研究中心执行主任。于兰州大学和中国人民大学获经济学学士、经济学硕士和管理学博士学位。2014-2015年作为访问学者在美国麻州大学(波士顿校区)商学院访学。主讲会计学原理、中级财务会计、高级财务会计等课程,致力于会计信息与公司治理、会计与投资者保护、管理会计应用等方面的研究。在《会计研究》《审计研究》《财贸研究》《财政研究》《管理科学》等刊物上发表论文30余篇,出版专著1部。主持并完成国家社科基金(青年)项目、教育部人文社科青年项目及北京市教委人文社科面上项目各一项。担任鑫正泰、中永恒等会计师事务所质量控制专家及多家公司独立董事和财务顾问。

Catalogue

目录


第1篇理财规划的基础

第1章理财规划的流程
11合理理财规划的好处
12个人理财规划的流程
13从理财目标到理财规划:持续一生的规划
14理财规划的实施环境
15什么决定了你的个人收入?


第2章使用财务报表和预算
21在财务上规划你的未来
22资产负债表:你今天价值几何?
23利润表:钱是怎么挣来的,到哪里去了?
24使用个人财务报表
25现金流入和现金流出:编制和使用预算
26货币的时间价值:把货币的时间价值用于理财目标


第3章纳税申报
31理解美国联邦所得税的原理
32应纳税收入更为重要
33计算并填写纳税申报表
34其他填报事项
35有效的税收筹划


第2篇基础资产管理


第4章现金与储蓄管理
41现金管理在个人理财规划中的作用
42当前的金融服务市场
43现金管理产品的全菜单
44持有支票账户
45制定储蓄计划


第5章购车与购房决策
51购车
52租赁汽车
53应对住房需求:买还是租?
54你能负担多少房款?
55买房过程
56为交易融资


第3篇信贷管理


第6章使用信用卡
61信用的基本概念
62信用卡和其他类型的开放信贷账户
63获取并管理开放式信贷
64用好信用卡


第7章使用消费贷款
71消费贷款的基本特征
72管理你的信用
73一次性偿还贷款
74分期偿还贷款



第4篇保险管理


第8章人寿保险
81保险的基本概念
82为什么购买人寿保险?
83你需要多大的保额?
84什么样的产品适合你?
85购买人寿保险
86人寿保险的主要特性


第9章医疗保险
91医疗保险覆盖范围的重要性
92医疗保险计划
93医疗保险决策
94医疗费用支出范围和政策条款
95长期护理保险
96伤残收入保险


第10章财产保险
101财产保险的基本原则
102房屋保险
103汽车保险
104其他财产和责任保险
105购买保险与理赔


第5篇投资管理


第11章投资规划
111投资的目标和回报
112证券市场
113证券市场上的交易
114做一个信息灵通的投资者
115在线投资
116管理你持有的投资


第12章股票和债券投资
121投资的风险和回报
122普通股投资
123债券投资


第13章共同基金、交易所交易基金和房地产投资
131共同基金和交易所交易基金:基础
132基金及基金服务的类型
133进行共同基金和ETF投资
134投资房地产


第6篇退休与遗产规划


第14章退休规划
141退休规划概述
142社会保障
143养老金计划和退休项目
144年金

第15章遗产规划
151遗产规划的原则
152订立遗嘱
153信托
154联邦统一资产转移税
155遗产税的计算
156遗产规划技术
Book Abstract

这是一本美国本土化的个人理财的经典教材。
之所以鼓起勇气要把这本书翻译出来,除了出版社编辑的督促、鼓励与支持,更重要的是,它是一本对个人与家庭非常有用的理财读物。具体的缘由包括以下几个方面:
第一,缘于日益增长的出国群体和潜在出国群体的强烈需求。这里我想举三个数字,一个是在美留学生人数,一个是中国人在美国购房置业金额,另一个是赴美生子人数。美国国务院教育和文化事务局与美国国际教育研究所(IIE)于2015年11月16日联合发布的相关调查报告显示,全美外国留学生接近100万人,中国占了1/3。美国房地产协会(National Association of Realtors)2015年发布的外国买家购买全美住宅房产的调研报告显示,中国投资者6年间在美国购买房产数量增长了7倍,遥遥领先于全球买家。2013年,中国超越加拿大成为美国最大外籍买家,并且连续三年夺冠。这几年差距逐渐拉开,中国人赴美置业愈演愈热。2014年4月至2015年3月,中国人为美国房产市场贡献了286亿美元。另外,《环球》杂志报道,2007年,中国大陆赴美生子为600人左右,2014年达到3万人,2015年估计达到5万~6万人。当然,还有大量的出国、购房和生子的潜在群体。这些群体需要掌握美国金融、投资、纳税、信托和遗产等方方面面的问题。本书提供了最新、最完整和最权威的解读,对于走入美国社会具有重要的指导价值。举例来说,一个全脱产留学生若有奖学金或者兼职收入,就需要筹划他的税金,进行纳税申报,还有可能接受美国国税局的税收审计,违反税法会受到严厉的处罚,甚至可以判处监禁。
第二,缘于我国理财环境与美国环境的趋同。美国目前主流的理财工具,中国都已经出现,有的发展还很迅速,如股票、债券投资,基金和ETF投资,房产、汽车投资(或消费),人寿、医疗与财产保险,信托工具,信用卡和消费贷款等。但是,目前国内还没有一本综合或深入指导个人或家庭进行理财的教材或参考书。第一次见到这本书,结合我在美国学习期间的体验,马上意识到这本书的价值并爱不释手。这是一本既适合美国个人与家庭,也适合中国个人与家庭的普适读物,它的很多原则、方法和工具是我国投资者所急需的,例如,如何在风险资产和稳健资产之间进行配置,如何根据个人年龄、家庭状况、收入水平进行投资与储蓄,如何合理使用信用卡,如何理性购买适合个人与家庭的保险,如何进行个人或家庭的纳税筹划,如何进行房产投资筹划,如何进行信托与遗产规划等,无一不与我们的生活息息相关。美国2008年的金融危机使大部分人接受了一次教育,个人理财一度风行。我想,对于处于新兴市场国家的投资者来说,现在是时候进行个人理财规划了。
第三,缘于我国普通个人或家庭对理财的需求。我有一个学生,2008年毕业,从我的财务管理课程中学习了很多理财技巧,在一家民营地产公司工作两年后,已经积攒了北京四环内购买100平方米住房的首付款。这时他面临是购买自有住房还是进行创业投资的选择,他选择了后者。如今,他已经是海南一家大型房地产公司占股30%的董事总经理,他的财富足以在北京四环内全款购买5套住房!还有一个例子,我的一个朋友是中国某著名音乐学院的教授,他写了几首脍炙人口的歌曲。2015年,从来没有涉足投资的他倾其毕生积蓄进入股市,当时股市5000点左右,没过多长时间就亏损近一半,欲哭无泪。对于他的这种草莽英雄式的投资方式,我感到惋惜和痛心。
本书由北京工商大学的张宏亮和秦娜主译并统稿,研究生段文譞、凌筱、曹丽娟、顾仁臻、王一杰、朱雅丽、李光辉、王靖宇、朱婉莹等参与了部分章节的翻译。本书的译稿还得到美国大都会人寿公司(Metlife)个人理财规划师孙若青(Sarah Sun)女士的审阅,她结合美国经济、金融和社会生活提出了许多修改意见与建议。在此一并表示感谢!

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