項(xiàng)目一　財(cái)務(wù)管理總論...............................................................................................................1 　學(xué)習(xí)目標(biāo)...................................................................................................................................1 　思維導(dǎo)圖...................................................................................................................................1 　任務(wù)一　財(cái)務(wù)管理目標(biāo)選擇實(shí)訓(xùn)...........................................................................................2 　任務(wù)二　財(cái)務(wù)管理體制選擇實(shí)訓(xùn)...........................................................................................5 　任務(wù)三　財(cái)務(wù)管理環(huán)境適應(yīng)性實(shí)訓(xùn).......................................................................................8 　習(xí)題與案例...............................................................................................................................12 項(xiàng)目二　財(cái)務(wù)分析.......................................................................................................................29 　學(xué)習(xí)目標(biāo)...................................................................................................................................29 　思維導(dǎo)圖...................................................................................................................................29 　任務(wù)一　財(cái)務(wù)比率分析實(shí)訓(xùn)...................................................................................................30 　任務(wù)二　財(cái)務(wù)綜合分析實(shí)訓(xùn)...................................................................................................36 　習(xí)題與案例...............................................................................................................................39 項(xiàng)目三　資金時(shí)間價(jià)值與風(fēng)險(xiǎn)報(bào)酬...........................................................................................48 　學(xué)習(xí)目標(biāo)...................................................................................................................................48 　思維導(dǎo)圖...................................................................................................................................48 　任務(wù)一　資金時(shí)間價(jià)值計(jì)算實(shí)訓(xùn)...........................................................................................48 　任務(wù)二　風(fēng)險(xiǎn)與報(bào)酬衡量實(shí)訓(xùn)...............................................................................................54 　習(xí)題與案例...............................................................................................................................58 項(xiàng)目四　籌資管理.......................................................................................................................67 　學(xué)習(xí)目標(biāo)...................................................................................................................................67 　思維導(dǎo)圖...................................................................................................................................67 　任務(wù)一　所有者權(quán)益籌資管理實(shí)訓(xùn).......................................................................................68 　任務(wù)二　債務(wù)籌資管理實(shí)訓(xùn)...................................................................................................74 　任務(wù)三　混合性籌資管理實(shí)訓(xùn)...............................................................................................79 　習(xí)題與案例...............................................................................................................................82 項(xiàng)目五　資本成本與資本結(jié)構(gòu)...................................................................................................90 　學(xué)習(xí)目標(biāo)...................................................................................................................................90 　思維導(dǎo)圖...................................................................................................................................90 　任務(wù)一　資本成本計(jì)算實(shí)訓(xùn)...................................................................................................91 　任務(wù)二　杠桿原理實(shí)訓(xùn)...........................................................................................................94 　任務(wù)三　目標(biāo)資本結(jié)構(gòu)決策實(shí)訓(xùn)...........................................................................................99 　習(xí)題與案例..............................................................................................................................103 項(xiàng)目六　項(xiàng)目投資決策..............................................................................................................111 　學(xué)習(xí)目標(biāo)..................................................................................................................................111 　思維導(dǎo)圖..................................................................................................................................111 　任務(wù)一　現(xiàn)金流量計(jì)算實(shí)訓(xùn)..................................................................................................112 　任務(wù)二　項(xiàng)目投資決策評(píng)價(jià)指標(biāo)及應(yīng)用實(shí)訓(xùn)......................................................................115 　習(xí)題與案例..............................................................................................................................120 項(xiàng)目七　證券投資決策..............................................................................................................129 　學(xué)習(xí)目標(biāo)..................................................................................................................................129 　思維導(dǎo)圖..................................................................................................................................129 　任務(wù)一　債券投資實(shí)訓(xùn)..........................................................................................................130 　任務(wù)二　股票投資實(shí)訓(xùn)..........................................................................................................133 　任務(wù)三　證券投資組合實(shí)訓(xùn)..................................................................................................136 　習(xí)題與案例..............................................................................................................................138 項(xiàng)目八　營(yíng)運(yùn)資金管理..............................................................................................................145 　學(xué)習(xí)目標(biāo)..................................................................................................................................145 　思維導(dǎo)圖..................................................................................................................................145 　任務(wù)一　現(xiàn)金管理實(shí)訓(xùn)..........................................................................................................146 　任務(wù)二　應(yīng)收賬款管理實(shí)訓(xùn)..................................................................................................148 　任務(wù)三　存貨管理實(shí)訓(xùn)..........................................................................................................152 　習(xí)題與案例..............................................................................................................................155 項(xiàng)目九　收益分配管理..............................................................................................................162 　學(xué)習(xí)目標(biāo)..................................................................................................................................162 　思維導(dǎo)圖..................................................................................................................................162 　任務(wù)一　股利及股利分配政策實(shí)訓(xùn)......................................................................................163 　任務(wù)二　股票分割與股票回購(gòu)實(shí)訓(xùn)......................................................................................166 　習(xí)題與案例..............................................................................................................................170 項(xiàng)目十　全面預(yù)算......................................................................................................................178 　學(xué)習(xí)目標(biāo)..................................................................................................................................178 　思維導(dǎo)圖..................................................................................................................................178 　任務(wù)一　預(yù)算編制方法選擇實(shí)訓(xùn)..........................................................................................179 　任務(wù)二　預(yù)算編制實(shí)訓(xùn)..........................................................................................................183 　習(xí)題與案例..............................................................................................................................187 項(xiàng)目十一　財(cái)務(wù)控制..................................................................................................................196 　學(xué)習(xí)目標(biāo)..................................................................................................................................196 　思維導(dǎo)圖..................................................................................................................................196 　任務(wù)一　財(cái)務(wù)控制認(rèn)知實(shí)訓(xùn)..................................................................................................197 　任務(wù)二　責(zé)任中心實(shí)訓(xùn)..........................................................................................................198 　習(xí)題與案例..............................................................................................................................204 項(xiàng)目十二　公司價(jià)值估值與公司并購(gòu)......................................................................................209 　學(xué)習(xí)目標(biāo)..................................................................................................................................209 　思維導(dǎo)圖..................................................................................................................................209 　任務(wù)一　公司價(jià)值的相對(duì)估值法實(shí)訓(xùn)..................................................................................210 　任務(wù)二　公司價(jià)值的絕對(duì)估值法實(shí)訓(xùn)..................................................................................212 　任務(wù)三　基于公司資本結(jié)構(gòu)與股票價(jià)格的估值方法實(shí)訓(xùn)..................................................214 　任務(wù)四　公司并購(gòu)的戰(zhàn)略思維實(shí)訓(xùn)......................................................................................219 　任務(wù)五　公司并購(gòu)的支付與融資實(shí)訓(xùn)..................................................................................221 　任務(wù)六　公司并購(gòu)中的反收購(gòu)實(shí)訓(xùn)......................................................................................223 　習(xí)題與案例..............................................................................................................................225 附錄..............................................................................................................................................230 參考文獻(xiàn)......................................................................................................................................235