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

