項(xiàng)目一 財(cái)務(wù)管理認(rèn)知 ...................................................................................... 1
任務(wù)1.1 分析財(cái)務(wù)管理的內(nèi)容 ............................................................................................... 2
任務(wù)1.2 確立財(cái)務(wù)管理目標(biāo) ................................................................................................... 7
任務(wù)1.3 設(shè)計(jì)企業(yè)財(cái)務(wù)管理體制 ......................................................................................... 10
任務(wù)1.4 分析財(cái)務(wù)管理環(huán)境 ................................................................................................. 13
本項(xiàng)目小結(jié) ............................................................................................................................... 18
項(xiàng)目綜合實(shí)訓(xùn) ........................................................................................................................... 18
項(xiàng)目二 樹立財(cái)務(wù)管理價(jià)值觀念 ...................................................................... 19
任務(wù)2.1 資金時(shí)間價(jià)值計(jì)算與應(yīng)用 ..................................................................................... 20
任務(wù)2.2 風(fēng)險(xiǎn)與收益分析 ..................................................................................................... 31
任務(wù)2.3 成本性態(tài)分析 ......................................................................................................... 43
本項(xiàng)目小結(jié) ............................................................................................................................... 48
項(xiàng)目綜合實(shí)訓(xùn) ........................................................................................................................... 48
項(xiàng)目三 籌資管理 ........................................................................................... 49
任務(wù)3.1 籌資管理認(rèn)知 ......................................................................................................... 51
任務(wù)3.2 資金需要量預(yù)測 ..................................................................................................... 56
任務(wù)3.3 權(quán)益資金的籌集 ..................................................................................................... 63
任務(wù)3.4 負(fù)債資金的籌集 ..................................................................................................... 72
vi
任務(wù)3.5 計(jì)算資金成本 ......................................................................................................... 86
任務(wù)3.6 分析籌資風(fēng)險(xiǎn) ......................................................................................................... 95
任務(wù)3.7 分析最佳資金結(jié)構(gòu) ............................................................................................... 102
本項(xiàng)目小結(jié) ............................................................................................................................. 106
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 106
項(xiàng)目四 項(xiàng)目投資管理 .................................................................................. 107
任務(wù)4.1 估算項(xiàng)目投資的現(xiàn)金流量 ................................................................................... 108
任務(wù)4.2 計(jì)算與分析項(xiàng)目投資評(píng)價(jià)指標(biāo) ............................................................................ 117
任務(wù)4.3 項(xiàng)目投資決策方法應(yīng)用 ....................................................................................... 125
本項(xiàng)目小結(jié) ............................................................................................................................. 137
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 137
項(xiàng)目五 證券投資管理 .................................................................................. 138
任務(wù)5.1 股票投資 ............................................................................................................... 139
任務(wù)5.2 債券投資 ............................................................................................................... 144
任務(wù)5.3 基金投資 ............................................................................................................... 149
任務(wù)5.4 證券投資組合 ....................................................................................................... 153
本項(xiàng)目小結(jié) ............................................................................................................................. 156
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 156
項(xiàng)目六 營運(yùn)資金管理 .................................................................................. 157
任務(wù)6.1 營運(yùn)資金管理認(rèn)知 ............................................................................................... 158
任務(wù)6.2 現(xiàn)金管理 ............................................................................................................... 161
任務(wù)6.3 應(yīng)收賬款管理 ....................................................................................................... 168
任務(wù)6.4 存貨管理 ............................................................................................................... 179
任務(wù)6.5 流動(dòng)負(fù)債管理 ....................................................................................................... 186
本項(xiàng)目小結(jié) ............................................................................................................................. 191
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 191
vii
項(xiàng)目七 收益分配管理 .................................................................................. 192
任務(wù)7.1 熟知利潤分配的基本規(guī)范 ................................................................................... 194
任務(wù)7.2 制定股利分配政策 ............................................................................................... 197
任務(wù)7.3 制定利潤分配方案 ............................................................................................... 203
任務(wù)7.4 股票分割與股票回購 ........................................................................................... 209
本項(xiàng)目小結(jié) .............................................................................................................................. 211
項(xiàng)目綜合實(shí)訓(xùn) .......................................................................................................................... 211
項(xiàng)目八 財(cái)務(wù)預(yù)算 ......................................................................................... 213
任務(wù)8.1 熟知預(yù)算的內(nèi)容及編制方法 ............................................................................... 215
任務(wù)8.2 編制業(yè)務(wù)預(yù)算 ....................................................................................................... 225
任務(wù)8.3 編制現(xiàn)金預(yù)算 ....................................................................................................... 232
任務(wù)8.4 編制預(yù)計(jì)財(cái)務(wù)報(bào)表 ............................................................................................... 234
本項(xiàng)目小結(jié) ............................................................................................................................. 237
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 237
項(xiàng)目九 財(cái)務(wù)控制 ......................................................................................... 238
任務(wù)9.1 熟悉財(cái)務(wù)控制的內(nèi)容和方法 ............................................................................... 239
任務(wù)9.2 責(zé)任中心的考核與評(píng)價(jià) ....................................................................................... 243
任務(wù)9.3 制定內(nèi)部轉(zhuǎn)移價(jià)格 ............................................................................................... 251
本項(xiàng)目小結(jié) ............................................................................................................................. 254
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 254
項(xiàng)目十 財(cái)務(wù)分析 ......................................................................................... 255
任務(wù)10.1 熟知財(cái)務(wù)分析的內(nèi)容與方法 ............................................................................. 256
任務(wù)10.2 基本的財(cái)務(wù)報(bào)表分析 ......................................................................................... 263
任務(wù)10.3 財(cái)務(wù)綜合分析 ..................................................................................................... 279
任務(wù)10.4 撰寫財(cái)務(wù)分析報(bào)告 ............................................................................................. 285
viii
本項(xiàng)目小結(jié) ............................................................................................................................. 286
項(xiàng)目綜合實(shí)訓(xùn) ......................................................................................................................... 286
附表 ............................................................................................................... 287
附表1：復(fù)利終值系數(shù)表（F/P, i, n） ................................................................................. 287
附表2：復(fù)利現(xiàn)值系數(shù)表（P/F, i, n） ................................................................................. 288
附表3：年金終值系數(shù)表（F/A, i, n） ................................................................................. 289
附表4：年金現(xiàn)值系數(shù)表（P/A, i, n） ................................................................................. 290
參考文獻(xiàn) ........................................................................................................ 291