澄清“财务管理”中的几个问题

To Clarify Several problems of the Financial Management

本文针对“财务管理”中几个易被混淆的问题 ,从理论和实例两方面加以论证与澄清 ,这样作不仅有利于分清理论上的正误 ,更重要地是有利于“财务管理”的应用。本文同时指正了《全国会计专业技术资格考试指定用书———财务管理》一书中的部分观点。

This thesis expounds and clarifies several easily-confused problems from two aspects of theory and practice.This is beneficial not only to discerning between right and wrong in theory,but also to applying “the financial management”.Meanwhile,this thesis points out some mistakes of opinions,application and printing in “The Appointed Book of Nationwide Technical Qualifications Test For Accounting Major---Financial Management”.