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新编企业财务管理:理论与实务

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《新编企业财务管理:理论与实务》系统阐述了企业财务管理学的基本理论、方法和企业财务管理的实际问题,以《企业财务通则》为统领,吸收了国内外财务管理经典教材的精髓,结合目前我国企业尤其是上市公司财务管理工作的实际,考虑非财会专业学生的教学需要,在教学内容的广度和深度上作了合理的把握。在内容表述上尽量通俗易懂、深入浅出,并配备了颇具启发性的思考题、练习题和案例题,供教学使用,使教学过程体现“身临其境”的情景。
读者对象:《新编企业财务管理:理论与实务》可作为各类高等本科院校经济管理类专业财务管理课程的教学用书,也可作为企事业单位财会工作者和各类管理人员自学、培训、进修和提高财务管理业务水平的参考用书。
Catalogue

第一章 企业财务管理导论
第一节 财务管理的概念
一、企业财务的本质
二、财务管理的含义
三、财务管理的产生与发展
第二节 财务管理的目标
一、企业的基本目标及其与财务管理的关系
二、企业财务管理的总体目标
三、社会责任
第三节 财务管理的职能和内容
一、财务管理的职能
二、财务管理的基本内容
第四节 财务管理的环境
一、财务管理的宏观环境
二、财务管理的微观环境
【思考与练习】
第二章 财务管理的价值观念
第一节 货币时间价值
一、货币时间价值的概念
二、货币时间价值的计量
第二节 风险与风险报酬
一、风险的含义
二、风险的种类
三、风险的计量
四、风险与收益的关系
第三节 现金流量
一、现金流量的概念及其重要性
二、投资项目的现金流量
三、融资项目的现金流量
第四节 贴现率与净现值
一、贴现率
二、净现值
【思考与练习】
第三章 筹资方式
第一节 筹资概述
一、筹资渠道
二、筹资方式
三、权益资本与债务资本
四、筹资管理的目标
第二节 权益资本筹集
一、吸收直接投资
二、发行普通股
三、发行优先股
第三节 债务资本筹集
一、负债经营的利弊
二、发行债券筹资
三、借款筹资
四、融资租赁
五、商业信用
第四节 混合性筹资
一、发行认股权证
二、发行可转换债券
三、发行可分离债券
【思考与练习】
第四章 证券估价
第一节 证券估价的基本模型
一、证券的种类
二、证券的特征
三、证券估价的基本模型
第二节 股票估价
一、股票估价的基本模型
二、零增长股票估价模型
三、固定增长股票的估价模型
四、非固定增长股票的价值
五、股票投资收益率的计算
第三节 债券估价
一、分期付息到期还本债券的估价
二、一次还本付息债券的估价
三、平息债券的估价
四、零票面利率债券的估价
五、债券投资收益率的计算
第四节 期权估价
一、期权的概念和种类
二、期权的到期日价值
三、影响期权价值的因素
四、期权估价的基本原理
五、布莱克—斯科尔斯期权定价模型
【思考与练习】
第五章 项目投资决策
第一节 项目投资概述
一、项目投资的分类
二、项目投资的程序
第二节 投资项目的现金流量估计
一、初始现金流量
二、营业现金流量
三、终结现金流量
四、现金流量估计应注意的几个问题
第三节 项目投资决策评价指标及其应用
一、非贴现指标
二、贴现指标
第四节 项目投资决策实例分析
一、扩充型项目投资的决策分析
二、重置型项目投资方案的决策分析
三、设备租赁或购买的决策分析
第五节 项目投资决策的临界分析
一、临界分析的意义
二、临界分析的假设
三、临界分析的内容
【思考与练习】
第六章 资产营运管理
第一节 资产营运管理概述
一、资产的分类
二、资产营运的过程
三、资产营运管理的内容
四、资产营运管理的要求
第二节 资产的风险性和赢利性
一、资产的风险性
二、资产的赢利性
三、资产风险性与赢利性的关系
第三节 现金管理
一、现金资产的内容和特点
二、持有现金的动机
三、最佳现金持有量的确定
四、现金管理制度
五、现金的内部控制
六、现金日常管理
第四节 应收账款管理
一、应收账款的特点
二、持有应收账款的成本
三、信用政策
四、收账政策
五、应收账款的日常管理
第五节 存货管理
一、存货的特点
二、存货的风险性和赢利性
三、存货管理有关的成本
四、存货的ABC分类管理
五、经济订货量的基本模型
六、经济订货批量基本模型的扩展形式
七、存货的日常管理
第六节 固定资产管理
一、固定资产的概念和种类
二、固定资产的风险性和赢利性
三、固定资产购置的管理
四、固定资产折旧的管理
五、固定资产维修、保养的管理
六、固定资产处置的管理
第七节 无形资产管理
一、无形资产的概念和分类
二、无形资产的风险性和赢利性
三、无形资产取得的管理
四、无形资产摊销的管理
五、无形资产转让的管理
【思考与练习】
第七章 收益分配与股利决策
第一节 收益分配概述
一、收益的构成
二、收益分配的原则
三、收益分配的内容和程序
第二节 股利形式及其分配程序
一、股利的形式
二、股利分配的程序
第三节 股利分配政策
一、剩余股利政策
二、固定股利政策
三、固定支付率政策
四、低正常股利加额外股利政策
第四节 股利决策
一、股利决策的影响
二、股利理论
三、影响股利决策的基本因素
【思考与练习】
第八章 资本成本和资本结构
第一节 资本成本
一、资本成本的概念和内容
二、个别资本成本的计量
第二节 经营杠杆和财务杠杆
一、基础知识
二、经营杠杆
三、财务杠杆
四、总杠杆
五、经营杠杆和财务杠杆的协调
第三节 资本结构理论
一、资本结构概述
二、早期资本结构理论
三、现代资本结构理论
第四节 资本结构决策
一、影响资本结构决策的因素
二、最优资本结构的确定
【思考与练习】
第九章 财务报表分析
第一节 财务报表分析概述
一、财务报表分析的含义
二、财务报表分析的目的及其演变
三、财务报表分析的基本方法
第二节 财务报表分析依赖的信息
一、资产负债表
二、利润表
三、现金流量表
四、其他有关信息
第三节 基本财务比率
一、资产权益结构比率
二、偿债能力比率
三、资产营运能力比率
四、赢利能力比率
五、现金流量比率
六、上市公司特殊的财务比率
第四节 财务比率的综合分析
一、杜邦财务分析体系
二、沃尔评分法
【思考与练习】
第十章 重组与清算
第一节 企 业 重 组
一、企业增资扩股
二、企业并购
三、企业分立
四、股票回购
五、财务重整
六、企业托管
第二节 企 业 清 算
一、企业终止经营的原因
二、企业清算的种类
三、企业清算的程序
【思考与练习】
第十一章 企业财务管理体制
第一节 财务管理体制概述
一、公司治理与财务管理体制
二、财务管理体制体现的财务关系
三、建立财务管理体制的基本原则
四、建立财务管理体制的要求
第二节 财务管理体制的运行机制
一、企业财务决策制度
二、企业财务风险管理制度
三、企业财务预算管理制度
第三节 投资者和经营者的财务管理职责
一、投资者的财务管理职责
二、经营者的财务管理职责
【思考与练习】
附表
参考文献

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