Page 13 - 财务会计管理与统计核算 978-1-915648-66-2
P. 13

目录

                                             CONTENTS







               第一章  财务管理·············································································· 1
                   第一节  财务管理概述 ·································································· 1

                   第二节  财务管理目标 ·································································· 8
                   第三节  财务管理环节原则 ···························································19

                   第四节  财务管理环境 ·································································22
               第二章  财务会计基础·······································································33

                   第一节  会计与财务会计 ······························································33

                   第二节  财务会计基本假设 ···························································39
                   第三节  财务会计要素 ·································································41
                   第四节  财务会计信息质量要求 ·····················································52

                   第五节  统计分析在财务会计中的应用············································55

               第三章  管理会计·············································································61
                   第一节  管理会计信息 ·································································61

                   第二节  管理会计与财务会计 ························································70
                   第三节  管理会计发展历史 ···························································84

                   第四节  组织与管理会计 ······························································89
               第四章  管理会计与财务会计的融合 ····················································95

                   第一节  管理会计与财务会计的区别与联系······································95

                   第二节  管理会计与财务会计融合的理论基础································· 107
                   第三节  管理会计与财务会计在实践中的融合································· 116

                   第四节  管理会计与财务会计的融合与全面预算管理························ 120
   8   9   10   11   12   13   14   15   16   17   18