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随着市场经济的发展和开放程度的增加,我国企业在悄然中发生着巨大的变化:在国内外市场中激烈竞争、产权结构多元化、战略管理受到高度重视、越来越多地在资本市场中寻求机会、信息化管理成为日常管理手段,等等。在这样的快速变化中,作为企业管理重中之重的财务管理,无论从理论上还是实践上,都应与时俱进,做出相应的提升和改进。南京大学会计学院教授、博士生导师李心合将在本刊2007年“理论讲堂”栏目中,以重新解读的视角,从理解财务管理、解读财务报表、寻求财务战略优势等十二个层面,奉上系列文章,以飨读者。
With the development of the market economy and the increase of the degree of opening up, great changes have taken place in our country’s enterprises quietly: fierce competition in domestic and foreign markets, diversified ownership structure, strategic management are highly valued, and more and more in the capital market In seeking opportunities, information management has become a daily management tool, and so on. In such a rapid change, as the most important financial management in business management, both in theory and in practice, should advance with the times and make corresponding improvements and improvements. Nanjing University Accounting School professor and doctoral supervisor Li Xinhe will be in the magazine 2007 “theory lecture ” column, from a re-interpretation of the perspective, from understanding financial management, interpretation of financial statements, to seek financial strategic advantages and other twelve levels, Serve a series of articles to readers.