财务管理专业英语 教学课件 作者 崔刚主编 Chapter 1.pptx

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1、g10byzw主编1.1　WhatAreFinanceandFinancialManagement1.2　TheMainContentofFinancialManagement1.3　TargetsofFinancialManagement1.4　TheRoleoftheFinancialManagerChapter1AnOverviewofFinancialManagement1.1　WhatAreFinanceandFinancialManagementInthecommodityeconomy,thephysicalgoodsortheform

2、ofvalueofservicesisconstantlychanging,fromoneformintoanother,againandagain,formingacircularmovementoffunds.1.2　TheMainContentofFinancialManagement1.2.1　Investment1.2.2　Financing1.2.3　WorkingCapital1.2.4　TheDistributionofProfits1.2.1　InvestmentInvestmentmeansthebehaviorofinvesti

3、ngmoneybytheenterpriseaccordingtotheneedsofacertainproject.Torealizethegoalofthefirm,itmustlocateitsfundstorelevantassets,andnoonecanimaginethatmoneykeptatthebottomofachestwouldcreatvalue.Intheprocessofinvestment,enterprisesmusttakeintoaccountthescaleofinvestment.1.2.2　Financin

4、gFinancingisafinancialactivityofraisingfundsthroughcertainchannelsandanappropriateway.Financingmanagementisalsooneofthecoreoffinancialmanagement.Financedepartmentsshouldfollowthefollowingprincipleswhenanenterpriseraisesfunds:Firstly,enterprisesshouldconsidertheneedsofstrategicd

5、evelopmentandinvestmentplanstodeterminetheoverallfinancingscaleofeachperiod,andensurethefundscanmeettheneedsofproductionandoperation;Secondly,enterprisesshouldmakecorrectchoiceoffundingsourcesinordertoreducethecostofcapitalandrisk;Thirdly,enterprisesshouldmakeeffortstocreateafa

6、vorablefinancingenvironment;Fourthly,enterprisesshouldanalyzevariousfinancingmethodstodeterminetheoptimumfinancingstructure.1.2.2　Financing1.2.3　WorkingCapitalWorkingcapitalisdefinedasthefundsdisbursedtomeettheneedsofthedailybusinessactivities.Workingcapitalmanagementisthemanag

7、ementofcurrentassetsandcurrentliabilities.1.2.4　TheDistributionofProfitsEnterprisescouldobtainthecorrespondingincomeandachievecapitalappreciationthroughinvestmentorfundsoperatingactivities.Enterprisesshouldallocateallincomebasedonexistinglawsandregulations.Broadlyspeaking,thedi

8、stributionofincomereferstothedistributionofvariouscomp