Financial Management

Author: Cai Jianmin
Publisher:
Publishing Date: 2005-08-01
Features: Approved by the State Council, the Ministry of Finance has officially promulgated the "General Principles of Enterprise Finance" and the "Accounting Standards for Enterprises." This is a major reform in China's financial system and a significant measure in establishing a socialist market economy. To adapt to this new situation and promptly meet the needs of universities and colleges for finance and management majors in terms of a "Finance Management" textbook that fully reflects the operating principles of the socialist market economy and aligns with international practices, as well as to provide new finance management textbooks that meet both the requirements of the "General Principles" and "Standards" and the needs of the socialist market economy for financial, accounting, auditing, and management personnel in enterprises, institutions, and research organizations across the country, we embarked on the writing of this "Finance Management" textbook. Based on the fundamental principles of management science and in accordance with the requirements of the socialist market economy for corporate financial activities, we comprehensively and systematically elaborate on the theories and methods of modern financial management, including raising funds, utilizing funds, allocating funds, and managing funds. During the writing process, we followed the principle of "making use of foreign techniques for the benefit of China," selectively absorbing and drawing on advanced financial management methods and experiences from some developed Western countries to promote the transformation of China's enterprise operation mechanisms. This book can serve as a textbook for undergraduate and associate degree students in finance, accounting, auditing, and other related fields of finance and management at universities and colleges, as well as for in-service training and study materials for relevant personnel. Each chapter of this book is equipped with review questions and exercises for students' reference. This book comprehensively and systematically elaborates on the theories and methods of modern financial management, including raising funds, utilizing funds, allocating funds, and managing funds.