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20世纪90年代,在全球经济持续增长的背景下,公司的经营节奏和全球化步伐加快,股东的回报要求与竞争压力迫使公司更加积极地进行并购、投资、引入新技术以及管理变革。在这一场管理变革中,由于其不可替代的作用,财务管理人员被推向前台,成为股东价值管理的中枢。为确保公司在既定的经营战略上正常运行,要求今天的财务管理都不仅要谙熟财
In the 1990s, as the global economy continued to grow, the pace of corporate operations and the pace of globalization accelerated. Shareholder returns and competitive pressure forced the company to engage more actively in M & A, investment, introduction of new technologies and management of change. In this management change, because of its irreplaceable role, financial managers are pushed to the forefront and become the backbone of shareholder value management. In order to ensure that the company in the established business strategy on the normal operation of today’s financial management requires not only be familiar with