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Jingdong book

企业会计学：管理者视角（第四版）（MBA精品系列）

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Jingdong book

企业会计学：管理者视角（第四版）（MBA精品系列）

Name: 企业会计学：管理者视角（第四版）（MBA精品系列）
Brand: Jingdong book
SKU: 3110219121
Price: 33.18 USD
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Content Description

本书是为管理者而编写，目的是为了把大家培养成为成功的决策者，而不仅仅是“记账员”，所以，本书的写作重点不仅仅是放在会计信息的如何生成上，更重要的是放在如何利用会计信息上。在内容上，尽量采用中国企业的现实做法，对会计学的一些新的领域，例如会计的职业道德问题、预算管理以及内部控制等，本书也作了阐述，以突出本书的实用性和广泛性；在形式上，我们尽量采取归纳式的阐述方式，选用了一些美国的案例和表述方式，立足于从当代国内外企业的运作现实入手，由浅入深的介绍会计学的有关理论、会计实务和会计管理的有关内容，这增加了本书的易懂性。本书在讲解形式、体例和内容的安排上有别于其他同类教材。这可能是本书的一种尝试，抑或一种创新。

Author Description

刘东明，中国人民大学商学院财务管理副教授，硕士生导师，主要研究方向为集团公司财务管理。长期从事有关会计理论与财务管理的教学与研究活动，曾担任公司财务总监、独立董事、董事长等。理论与实践的结合使作者对集团公司的财务管理活动有着深刻的理解，在课堂上深入浅出的讲解受到EMBA、MBA、MPACC、研究生学员的广泛好评，被评为“2004年度中国人民大学十大教学标兵”。出版过多部著作，并在《人民日报》等报刊发表学术论文30余篇，主持或参加多项重点课题。

张雁，中国人民大学商学院教师，管理学博士，主要研究方向为现代企业管理理论、会计与审计。长期从事相关教学与研究工作，并有多年管理实践经验，对问题独特的视角与理解保证了在从本科到研究生、MBA、EDP等各个层次教学活动中的良好效果。参与多部著作、教材的主编或编写工作，并有多篇论文发表。

Catalogue

初级篇会计学基础
第1章会计与会计环境
1．1 会计的本质
1．2 会计的分类
1．3 会计师的职业道德问题
1．4 中国会计制度的改革
练习题
第2章会计信息——用于决策的信息
2．1 会计信息的使用者和会计信息的生成
2．2 会计核算的基本前提
2．3 会计信息的质量要求
练习题
部分练习题答案
第3章会计对象、会计要素和会计科目
3．1 会计对象
3．2 会计要素
3．3 会计科目
练习题
部分练习题答案
第4章记录企业经济交易事项
4．1 会计等式
4．2 一个现实企业的财务报表
4．3 账户与复式记账法
4．4 借贷记账法
4．5 借贷记账法应用举例
4．6 特殊账户
练习题
部分练习题答案
第5章会计循环
5．1 期末账项调整
5．2 工作底稿
5．3 使用工作底稿完成会计循环
5．4 对账和财产清查
练习题
部分练习题答案
中级篇会计学实务
第6章合理选择企业组织形式
6．1 企业设立
6．2 个人独资企业的会计核算
6．3 合伙企业的会计核算
6．4 个人独资企业的税收
6．5 合伙企业的税收
练习题
第7章商品流通企业会计循环
7．1 存货会计系统
7．2 取得存货的核算
7．3 发出存货的计价与核算
7．4 期末有关存货的账务处理
练习题
部分练习题答案
第8章货币资金、交易性金融资产及应收项目
8．1 货币资金
8．2 交易性金融资产
8．3 应收票据
8．4 应收及预付款项
练习题
第9章长期资产
9．1 长期股权投资
9．2 固定资产
9．3 无形资产
9．4 投资性房地产
练习题
部分练习题答案
第10章负债与所有者权益
10．1 负债
10．2 流动负债
10．3 非流动负债
10．4 所有者权益
练习题
部分练习题答案
第11章收入、费用和利润
11．1 收入、费用和利润概述
11．2 制造成本
11．3 所得税费用
11．4 利润及利润分配
练习题
部分练习题答案
第12章财务报表分析
12．1 财务报表的格式
12．2 财务报表分析概述
12．3 财务报表分析方法
12．4 偿债能力分析
12．5 盈利能力分析
12．6 资产运用效率分析
12．7 现金流量分析
12．8 杜邦分析
练习题
部分练习题答案

Book Abstract

2006年2月15日，财政部在北京举行中国会计审计准则体系发布会，发布了1项基本会计准则、38项具体会计准则和48项注册会计师审计准则，标志着我国与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系的正式建立。经财政部决定，企业会计准则体系自2007年1月1日起在上市公司执行，其他企业逐步推行。新发布的企业会计准则体系，以提高会计信息质量、维护社会经济秩序为宗旨，按照国际惯例对会计信息的生成和披露作了更为严格科学的规定，必将进一步强化对信息供给的约束，有效地维护投资者的知情权，有利于社会公众作出理性的决策。
自2011年以来，国际会计准则理事会先后发布、修订了公允价值计量、合并财务报表等一系列准则，发起了国际财务报告准则的新一轮改革。为保持我国会计准则与国际财务报告准则的持续趋同，财政部在2012年发布了一系列会计准则征求意见稿后，于2014年正式修订了五项、新增了三项企业会计准则，发布了一项准则解释，并修改了《企业会计准则——基本准则》中关于公允价值计量的表述。在经济全球化的今天,减少或消除我国企业会计准则与国际会计准则之间的差异,可以提高我国企业会计信息在全球经济中的可比性,降低我国企业信息报告成本和融资成本。
21世纪，经济全球化、知识化和企业信息化，使企业的经营环境发生了巨大的变化，技术变革加速，经验的重要性不断降低，高风险和不确定性的领域在扩大，程度在加深，企业面对的挑战越来越多，越来越大。在这种情况下，一个企业要想生存和发展，决策的准确性就变得十分重要，而准确的决策需要准确的信息支持，准确的信息又来自对经济业务的可靠记录和分析，因此，为企业决策提供信息支持的会计系统比以往任何时候都变得重要了。经济发展到今天，财务导向阶段已经来临，这就要求企业的财会人员要懂得管理，以保证生成的会计信息对企业管理者具有使用价值;同时企业的管理者更要懂得会计，熟悉企业会计信息是如何生成的，又应该如何利用它。只有这样，才能最大限度地发挥会计在企业中的作用。不了解会计方法、不研究会计报表、不进行财务分析、靠拍脑袋作决策的年代一去不复返了。
任何决策都应该“有理有据”，既准确可靠，又使人心服口服。企业做预算时，需要会计数据;对过程进行控制时，需要会计信息;对结果进行分析评价时，需要财务指标。不应当把会计看成一种“雕虫小技”，更不应当把企业的会计工作看成仅仅是企业会计人员的事情，应当把会计放在一个管理大背景下，把会计看成是“会计管理”而不仅仅是会计核算。企业的管理人员要养成利用会计来提升管理水平的习惯，即使企业会计人员也不再是单纯地记账、算账，而应辅助管理者及时地将数据转化为信息，由信息提升到知识，再由知识付诸行动。
本书的写作重点不仅仅是放在会计信息如何生成上，更重要的是放在如何利用会计信息上。在内容上，尽量采用中国企业的现实做法，对会计学的一些新的领域，如会计的职业道德问题、内部控制等，本书也作了阐述，以突出实用性和广泛性;在形式上，尽量采取归纳式的阐述方式，选用了一些美国的案例和表述方式，立足于从当代国内外企业的运作现实入手，由浅入深地介绍会计学的有关理论、会计实务和会计管理的有关内容，这增强了本书的易懂性。本书在讲解形式、体例和内容的安排上有别于其他同类教材，既充分尊重我国新会计准则体系的基本规定，又不拘泥于简单地解释会计准则，而是着眼于全面系统地了解会计学的基本原理，解释企业会计对管理者的支持作用。
相对于创造知识的科学研究，本书只是把知识变成现实财富的经验总结，但可能更符合MBA教育的特点，即把学生培养成“专才里的通才，通才里的专才”，并保持了必要的广度和深度。

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