Preface

“Financial management” is a management discipline that studies how to manage the capital movement through planning, decision-making, control, assessment, supervision and other management activities, so as to improve the capital efficiency. It is a knowledge system formed by scientific summary of financial management work of enterprises and departments of national economy under the guidance of economic principles and economic management theories, combined with relevant issues of organizing productivity and dealing with production relations. Financial management is the product of modern socialized mass production. As a traditional accounting which provides financial reports to the outside world, with the change of technology and economic environment, its theory and practice are also developing. First of all, the rapid development of information technology has brought opportunities for the modernization of financial accounting, and the emergence of many information disclosure tools has also brought unprecedented competitive pressure to financial accounting. Traditional financial accounting is facing the challenge of how to adapt to the new technology environment in order to survive and develop; secondly, the rapid development of the capital market in recent years has become the main driving force for the reform and development of financial accounting in China. Listed companies have large scale, complex business, endless organizational design and business innovation, which constantly put forward new topics for financial accounting practice, and of course, also bring impetus to the development of financial accounting theory.
     In the course of compiling, the author has read many excellent teaching materials and related materials, and absorbed and absorbed the essence. The author hereby expresses his heartfelt thanks to the authors concerned. Due to the limited level of editors, it is inevitable that there are some mistakes and irregularities in the book, so readers are requested to give criticism and correction.

前 言

“财务管理”是研究如何通过计划、决策、控制、考核、监督等管理活动对资金运动进行管理，以提高资金效益的一门经营管理学科。它是以经济学原理和经济管理理论为指导，结合组织生产力和处理生产关系的有关问题，对企业和国民经济各部门财务管理工作进行科学总结而形成的知识体系。财务管理工作是近代社会化大生产的产物。财务会计作为传统的对外提供财务报告的会计，随着技术和经济环境的变化，其理论和实务也在发展。首先，信息技术的日新月异为财务会计工作的现代化带来了机遇，众多信息披露工具的出现也给财务会计带来了前所未有的竞争压力，传统的财务会计面临如何适应新技术环境的挑战，以求得生存和发展；其次，近年来资本市场的迅猛发展，业已成为我国财务会计改革和发展的主要动力，上市
公司规模大，业务复杂，组织设计和业务创新层出不穷，不断给财务会计实务提出新的课题，当然也给财务会计理论的发展带来了动力。
       在编写过程中，参阅了许多优秀教材和相关资料，借鉴、吸收了其中的精华，在此特向有关作者表示衷心感谢。由于编者水平有限，书中难免存在一些错误和不妥之处，恳请读者给予批评指正。