论文部分内容阅读
财经专科学校《工业企业财务管理》统编教材已发行两年了。在近两年的使用过程中,我感到这部教材与传统教材相比,无论从形式上、内容上、方法和结构上都前进了一步。基本克服了传统教材的方法单一、结构简单、脱离现实等弱点,从内容阐述上看,能够理论联系实际,特别是能结合当前国民经济发展的需要,把现代化管理的一些方法纳入财务管理中,这就更增加了它的特色。并总结出一整套的管理方法,(即预测与计划、控制与核算、考核与检查等)。
Financial College “Industrial Enterprise Financial Management” system has been issued teaching materials for two years. In the past two years of use, I feel that this textbook is a step forward in form, content, method and structure compared with the traditional textbooks. Basically overcoming the shortcomings of the traditional teaching materials, such as a single method, simple structure, and being out of touch with reality. From the point of view of contents, the theory can be linked with reality. In particular, with the needs of the current national economic development, some methods of modern management can be incorporated into financial management, This adds even more to its character. And summed up a set of management methods (ie, forecasting and planning, control and accounting, assessment and inspection, etc.).