Financial Management

Author: Xia Jiahua (Compiler)
Publisher:
Publish Date: 2005-04-01
Features: Based on the new requirements of modern enterprises for financial management and the needs of professional development, this textbook is primarily compiled in accordance with the following principles:
1. Scientificity. Scientificity refers to the theories and methods we adopt should reflect and align with the inherent and inevitable connections between things, and must withstand the test of practice. In recent decades, numerous theories and methods in financial management have emerged, presenting a scene of diverse schools of thought.
2. Practicality. Practicality means that our theories and methods should be closely linked to reality, rooted in practical experience, and possess a certain level of operational feasibility, ultimately serving practical purposes and guiding practice. Financial management is a discipline with very wide application. Wherever economic activities take place, there is financial management work, and thus the scope for applying financial management studies. The purpose of studying financial management is entirely application, to guide and promote the development of practical work. Therefore, this textbook places emphasis on arranging content to meet the actual needs of corporate financial management.
3. Foresight. Foresight refers to the theories and methods we adopt should reflect and summarize new situations, problems, and experiences emerging in practice, while also possessing a certain degree of foresight to reveal the future direction and trends of things. In line with this principle, the textbook provides relevant introductions and analyses of some important and controversial practical and theoretical issues in current financial management.
This book is designed as a textbook for undergraduate business administration and accounting majors in higher education institutions. It can also serve as a financial management textbook for other economics and management-related disciplines. Financial accountants and economic management personnel undergoing in-service training or self-study can also use it as a reference book.