Financial Management (Third Edition)

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 marks a major reform in China's financial system and a significant initiative 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 teaching materials that fully reflect the operating principles of the socialist market economy and align with international practices, as well as to provide updated financial management textbooks for financial, accounting, auditing, and management personnel in enterprises, institutions, and research organizations across the country that meet both the requirements of the "General Principles" and "Standards" and the needs of the socialist market economy, we have compiled this textbook, "Financial Management."
Based on the fundamental principles of management science and in accordance with the requirements of the socialist market economy for corporate financial activities, the textbook comprehensively and systematically elaborates on the theories and methods of modern financial management, including raising funds, utilizing funds, distributing funds, and managing funds. During the writing process, we adhered to the principle of "making foreign techniques serve China," selectively absorbing and drawing on advanced financial management methods and experiences from some developed Western countries to promote the transformation of China's corporate operational mechanisms. This book can serve as a teaching material for undergraduate and graduate students in finance, accounting, auditing, and other related fields in universities and colleges, as well as for in-service training and learning for relevant personnel. Each chapter of the book is equipped with review questions and exercises for students' reference.