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我有机会拜读由山东经济学院任辉、许强同志编著的《商业财务管理学》,感到确是一本难得的好书,很值得一读。该书有两大突出的优点: 1.该书结构新颖,严密。构造了新的商业财务教材体系,将企业财务管理工作分为财务工作对象系统(即资金筹集、资金投放、资金耗费、资金收回、资金分配所构成的资金运动过程)和财务工作手段系统(即财务预测,财务决策、财务计划、财务控制、财务分析所构成的方法体系),以资金筹集、投放、耗费、收回、分配为经线,
I have the opportunity to read the “Commercial Finance Management” edited by Ren Hui and Comrade Xu Qiang of the Shandong Institute of Economics. I feel that it is indeed a rare good book and is worth reading. The book has two prominent advantages: 1. The novel structure of the book is strict. A new commercial financial teaching system was constructed, and the financial management of the enterprise was divided into financial work object systems (that is, fund raising, capital release, capital expenditure, fund recovery, fund movement, etc.) and financial working means systems (ie, Financial forecasting, methodological systems consisting of financial decisions, financial plans, financial controls, and financial analysis) to raise, place, spend, recover, and distribute as funds,