对财务管理学若干名词的思考

Reflection on Several Nouns of Financial Management

文章从现行出版使用的财务管理、财务分析教材中提出了几个值得商讨的基础理论共性问题,诸如:"流动资产"与"速动资产"内容;"利息保障倍数";投资回报率、营业利润率分子项"收益"内涵;"利润质量";资本结构所涉及的"资本"概念及其形成之源和实质;"质量成本"考核深层意义;"营业周期";财务综合分析等,并给出了新的见解。

This paper puts forword several common problems of basic theory in newly-published teaching books of financial management and financial analysis.These problems deserve much discussion and include： content of Current Assets and Liquid Assets;Interest Coverage Ratio;connotation of ROL and operating margin molecules item ＂income＂;Profit Quality;the concept,source and essence of Capital involved in capital makeup;implication of Quality Cost assessment;Operating Cycle;comprehensive financial analysis,etc.Then,the paper gives new insights into these nouns.