财务管理基础英文摘要

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2、FoundationsofFinancialManagementPart1IntroductionChapter1TheGoalsAndFunctionsofFinancialManagementSummarynThischaptertracestheevolutionandinterrelationshipsoffinanceasafieldofstudyandtheroleofthefinancialmanagerinadynamiceconomy.1.ThefieldofFinance.nA.Thefieldoffinanceisclo

3、selyrelatedtoeconomicsandaccounting.n1.Economicsprovidesastructurefordecision-makinginsuchareasas:na.Riskanalysis.nb.Pricetheory.nc.Comparativereturnanalysis.1.ThefieldofFinance.n2.Economicsprovidesthebroadpictureoftheeconomicenvironmentincludingthe:na.Institutionalstructure

4、oftheFederalReserveSystem.nb.Commercialbankingsystem.nc.Interrelationshipsbetweenvariouseconomicsectors.1.ThefieldofFinance.n3.Accounting,sometimessaidtobethelanguageoffinance,providesfinancialdatathroughincomestatements,balancesheets,andthestatementofcashflows.n4.Financelin

5、kseconomictheorywithaccountingdata.Allcorporatemanagersmustbefamiliarwithsuchdatainordertoassessthefinancialperformanceofthefirm.1.ThefieldofFinance.nB.Thedemandforfinancialmanagementskillsexistsinmanysectorsofaglobalsocietyincludingcorporatemanagement,financialinstitutions,

6、andconsulting.2.Financeasafieldofstudyhasevolvedovertimeinresponsetochangingbusinessmanagementneeds.nA.Financeachievedrecognitionasaseparatefieldofstudyinresponsetothecreationofgiantcorporationsattheturnofthecentury.nB.TheworstdepressioninUnitedStates’historycausedashiftinem

7、phasisfromrapidmergergrowthtopreservationofcapital,liquidity,reorganization,andthebankruptcyprocess.2.Financeasafieldofstudyhasevolvedovertimeinresponsetochangingbusinessmanagementneeds.nC.Themostsignificantstepintheevolutionofcontemporaryfinancialmanagementbeganinthemid-195

8、0s.Emphasiswasplacedontheanalyticallydeterminedemploymentofresourceswithinthefirm.Thedecision-makingnatureoffinancialmanagementwasmanifestedintheenthusiasmforthestudyof:2.Financeasafieldofstudyhasevolvedovertimeinresponsetochangingbusinessmanagementneeds.n1.Allocationoffinan

9、cialcapitalforthepurchaseofrealcapital(plantandequipment).n2.Efficientutili