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Jingdong book

财务与会计案例评析丛书·财务报表分析案例评析

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财务与会计案例评析丛书·财务报表分析案例评析

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丛书特点: 阵容强大,权威性强。每本书的作者均具备学术造诣高、学术影响力强、长期从事一线案例教学、熟悉企业管理实践、感悟实践能力强、著述丰富等条件。
案例鲜活,时代感强。全部案例均采集自近期发生的企业实践,案例的鲜活性保证了案例教学与实践的密切结合。
评析深刻,举一反三。作者对案例的评析,均有与之相对应的理论基础作支撑,在一定的理论框架内进行。
本书特色: 将企业财务质量分析的理论创新与案例研究有机融合,并站在组织整体的角度以及企业所处的环境的背景中考虑企业财务质量分析与管理透视问题。
在本书写作过程中,恰逢我国新的《企业会计准则》出台。本书在部分内容的处理上。已经反映了新的《企业会计准则》的精神。
本书分为十二个专题进行案例评析。在这十二个专题中,涉及了各项主要资产项目的质量分析与管理透视、关联交易与企业财务状况、股权价值评估与审计意见对企业财务质量的信息含量分析以及企业财务质量的整体分析的综合案例。 每个案例评析均分为三部分:(1)案例资料;(2)对案例涉及内容的分析要点;(3)对案例的具体评析。其中,为保持案例的鲜活性,全部案例素材均来自于21世纪,大多数案例素材取自近年。对案例涉及内容的分析要点则奠定了各类共性问题的分析框架,为读者对现实问题进行分析提供了理论依据。对案例的具体评析则结合理论与案例的具体内容展开评析,以达到训练读者分析问题、解决问题的能力。
Author Description

张新民,管理学博士。企业财务质量分析理论的创立者。现为对外经济贸易大学国际商学院院长、会计学教授、博士生导师,国务院特殊津贴专家,全国MBA教育指导委员会委员,资深英国特许公认会计师(FCCA)。
主要研究领域:企业财务分析、财务会计、企业财务质量分析等。
在《会计研究》、《中国工业经济》、《管理世界》等重要专业刊物上发表一系列学术论文。承担多项国家级、省部级研究课题。出版专著《企业财务战略研究》、《企业财务质量与管理质量关系研究》、《企业财务状况质量分析理论研究》等;编著或主编《企业财务报表分析》、《上市公司财务报表分析》、《税务会计》等;主译英国特许公认会计师协会著作《财国报表解释》、《绩效管理》、《项目案例》和《高级会计实务》等。
曾先后为清华大学等多家国内顶级大学的EMBA项目主讲《企业财务报表分析与经营决策》等课程,是中国EMBA教育界最具实力和影响力的教师之一。
Catalogue

案例分析一 资产的质量分析——白送企业,我不要
案例分析二 流动资产的质量分析——康佳集团(2005年)
案例分析三 被关联方占用的资金换来了什么——丹东化纤(2006年)
案例分析四 长期经营资产的变动与盈利模式的调整——无锡小天鹅(2006年)
案例分析五 无形资产的质量分析——金得利集团无形资产担保获贷
案例分析六 投资质量与会计差错调整——大连北大科技(2002年)
案例分析七 债务重组的财务效应——通化金马(2006年)
案例分析八 非现金融资与扩张——青岛海尔(2006年)
案例分析九 亏损企业股权转让价值的确定——南方乳品公司内部股权转让
案例分析十 信息披露质量、信息操纵与财务质量——天歌科技被行政处罚(2005年)
案例分析十一 审计意见与利润质量——科龙电器(2005年)
案例分析十二 企业财务质量的整体分析——科龙电器(2005年)
参考文献

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