财务管理实务(第2版)

项目一 财务管理基础····················································································· 1 任务一 认知财务管理 ··············································································· 2 业务一 掌握财务管理的概念及相关活动 ················································ 2 业务二 熟悉企业与利益相关者之间的关系 ············································· 5 任务二 认知财务管理目标和原则 ································································ 6 业务一 掌握财务管理的目标 ······························································· 7 业务二 熟悉财务目标理论中的冲突 ·····················································11 业务三 熟悉企业财务管理的原则 ······················································· 12 任务三 熟悉财务管理的环境 ···································································· 13 项目小结······························································································· 17 主要概念······························································································· 17 推荐阅读······························································································· 17 博学增信······························································································· 18 习题与实训···························································································· 18 项目二 财务管理的价值观念·········································································· 21 任务一 掌握货币时间价值 ······································································· 21 业务一 了解货币时间价值 ································································ 21 业务二 掌握货币时间价值的计算 ······················································· 22 业务三 掌握利率的计算···································································· 32 任务二 掌握风险与报酬 ·········································································· 33 业务一 掌握资产收益与收益率的计算 ················································· 34 业务二 掌握资产的风险与衡量 ·························································· 36 业务三 掌握证券资产组合的风险与收益 ·············································· 42 业务四 掌握资本资产定价模型 ·························································· 45 项目小结······························································································· 47 主要概念······························································································· 47 推荐阅读······························································································· 47 博学增信······························································································· 48 习题与实训···························································································· 48 项目三 筹资管理························································································· 54 任务一 认知筹资管理 ············································································· 55 业务一 熟悉筹资动机和内容 ····························································· 55 业务二 掌握筹资方式······································································· 57 业务三 熟悉筹资分类······································································· 59 业务四 了解筹资原则······································································· 61 任务二 掌握债务筹资 ············································································· 62 业务一 掌握银行借款筹资 ································································ 62 业务二 掌握发行公司债券筹资 ·························································· 65 业务三 掌握融资租赁筹资 ································································ 68 业务四 掌握债务筹资的优缺点 ·························································· 70 任务三 掌握股权筹资 ············································································· 72 业务一 掌握吸收直接投资筹资 ·························································· 72 业务二 掌握发行普通股筹资 ····························································· 74 业务三 掌握留存收益筹资 ································································ 76 业务四 掌握股权筹资的优缺点 ·························································· 78 任务四 熟悉衍生工具筹资 ······································································· 79 业务一 熟悉可转换债券筹资 ····························································· 79 业务二 熟悉认股权证筹资 ································································ 82 业务三 了解优先股筹资···································································· 83 任务五 掌握资金需要量的预测 ································································· 85 业务一 熟悉因素分析法···································································· 85 业务二 掌握销售百分比法 ································································ 86 业务三 掌握资金习性预测法 ····························································· 87 任务六 掌握资本成本与资本结构 ······························································ 90 业务一 掌握资本成本······································································· 91 业务二 掌握杠杆效应······································································· 98 业务三 掌握资本结构······································································104 项目小结······························································································ 111 主要概念······························································································ 111 推荐阅读······························································································ 111 博学增信······························································································ 112 习题与实训··························································································· 112 项目四 投资管理························································································ 119 任务一 认知投资管理 ············································································120 业务一 了解投资管理的特点 ····························································120 业务二 熟悉投资管理的分类和原则 ···················································121 任务二 掌握项目投资管理 ······································································124 业务一 掌握项目现金流量的计算 ······················································125 业务二 掌握项目投资评价的基本方法 ················································128 任务三 掌握证券投资管理 ······································································135 业务一 熟悉证券投资······································································135 业务二 掌握债券投资······································································138 业务三 掌握股票投资······································································142 业务四 熟悉基金投资······································································144 项目小结······························································································145 主要概念······························································································146 推荐阅读······························································································146 博学增信······························································································146 习题与实训···························································································146 项目五 营运资金管理··················································································151 任务一 认知营运资金管理 ······································································152 业务一 了解营运资金······································································152 业务二 熟悉营运资金管理策略 ·························································154 任务二 掌握现金管理 ············································································157 业务一 了解现金持有动机 ·······························································157 业务二 掌握*佳现金持有量 ····························································158 业务三 熟悉现金管理模式和方法 ······················································164 任务三 掌握应收账款管理 ······································································167 业务一 了解应收账款的作用和成本 ···················································167 业务二 掌握企业的信用政策 ····························································169 业务三 掌握应收账款的监控 ····························································172 业务四 了解应收账款的日常管理 ······················································174 任务四 掌握存货管理 ············································································176 业务一 熟悉存货管理的目标和存货的成本 ··········································177 业务二 掌握*优存货量的确定 ............................................................................179 业务三 熟悉存货的控制系统 ................................................................................182 任务五 熟悉流动负债管理 ······································································183 业务一 掌握短期借款的融资方式 ........................................................................183 业务二 了解短期融资券···································································185 业务三 掌握商业信用筹资 ·······························································186 业务四 了解流动负债的利与弊 ·························································189 项目小结······························································································189 主要概念······························································································189 推荐阅读······························································································190 博学增信······························································································190 习题与实训···························································································191 项目六 利润管理························································································195 任务一 认知利润管理 ············································································ 196 业务一 了解利润分配原则 ······························································· 196 业务二 掌握利润分配的顺序 ····························································197 任务二 掌握利润分配政策 ······································································ 198 业务一 熟悉股利政策与公司价值的关系 ·············································199 业务二 熟悉利润分配的制约因素 ······················································203 业务三 掌握股利支付形式与程序 ······················································205 业务四 掌握公司股票分割与股票回购 ················································208 项目小结······························································································210 主要概念······························································································ 211 推荐阅读······························································································ 211 博学增信······························································································ 211 习题与实训··························································································· 211 项目七 预算管理························································································216 任务一 认知预算管理 ············································································ 216 任务二 掌握预算管理 ············································································ 219 业务一 掌握预算的编制方法 ····························································219 业务二 掌握预算的编制···································································226 业务三 熟悉预算的执行与考核 ·························································236 项目小结······························································································238 主要概念······························································································238 推荐阅读······························································································239 博学增信······························································································239 习题与实训···························································································239 项目八 财务分析························································································243 任务一 认知财务分析 ············································································ 244 业务一 了解财务分析······································································ 244 业务二 掌握财务分析的方法 ····························································246 任务二 掌握财务报表分析 ······································································ 249 业务一 掌握偿债能力分析 ······························································· 249 业务二 掌握营运能力分析 ······························································· 254 业务三 掌握盈利能力分析 ······························································· 258 业务四 掌握发展能力分析 ······························································· 260 业务五 掌握杜邦分析法···································································261 项目小结······························································································265 主要概念······························································································265 推荐阅读······························································································265 博学增信······························································································266 习题与实训···························································································266 附录 A 复利终值系数表···············································································270 附录 B 复利现值系数表···············································································273 附录 C 年金终值系数表···············································································276 附录 D 年金现值系数表···············································································279 参考文献····································································································282