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由财政部组织编写的《工业企业财务管理》,即将由中国财政经济出版社出版。本书是为高等财经院校财务会计专业和财政专业提供的试用教材,也可用作工业企业财务会计人员和财政、银行干部学习业务的参考书。本书力图以马克思列宁主义、毛泽东思想为指导,概括我国工业企业财务管理的经验,在分析研究企业资金运动规律的基础上,全面、系统地阐明工业企业财务管理的基本理论、基本知识和基本方法。全书内容包括总论,固定资金,流动资金,产品成本,价格、收入和盈利,专项资金,财务收支的管理以及群众理财等八章,共约24万字。
The “Financial Management of Industrial Enterprises” prepared by the Ministry of Finance is about to be published by China Financial and Economic Publishing House. This book is for higher finance and accounting colleges and universities financial accounting professional and financial professional trial teaching materials, can also be used as industrial enterprises, financial accounting staff and financial, bank cadre learning business reference book. The book tries to Marxism-Leninism, Mao Zedong Thought as a guide, summed up the experience of China’s financial management of industrial enterprises, based on the analysis of the laws of corporate funds movement, a comprehensive and systematic explanation of the basic theory of financial management of industrial enterprises, basic knowledge and basic method. The book includes general comment, fixed capital, liquidity, product cost, price, revenue and profit, special funds, financial revenue and expenditure management and the masses finance eight chapters, a total of about 240,000 words.