Catalog

第一章 公路交通企业财务管理概述··································································1 

第一节 公路交通企业的财务管理角色·························································1 

第二节 财务管理的基本原理·····································································4 

第三节 财务决策的重要性········································································6 

第四节 财务管理在企业战略中的地位·························································9 

第二章 资本结构和资金来源········································································· 13 

第一节 资本结构的基本概念··································································· 13 

第二节 长期和短期融资策略··································································· 15 

第三节 内部和外部资金来源··································································· 19 

第四节 融资成本与风险分析··································································· 22 

第三章 预算管理························································································ 25 

第一节 预算编制的基本步骤··································································· 25 

第二节 收入和支出预算········································································· 28 

第三节 预算控制与调整········································································· 31 

第四节 预算对企业绩效的影响································································ 34 

第四章 公路交通企业成本控制与管理····························································· 39 

第一节 成本的分类与计算······································································ 39 

第二节 成本行为分析············································································ 42 

第三节 成本控制策略············································································ 45 

第四节 成本管理在利润提升中的作用······················································· 48 

第五章 投资决策························································································ 53 

第一节 投资评估方法············································································ 53 

第二节 风险与回报分析········································································· 56 

第三节 投资项目的选择········································································· 59 

第四节 投资绩效的跟踪与评价································································ 62 

第六章 财务报告与分析··············································································· 65 

第一节 财务报表的编制········································································· 65 

第二节 财务比率分析············································································ 69 

第三节 现金流量分析············································································ 72 

第四节 财务报告对利益相关者的影响······················································· 75 

第七章 财务风险管理·················································································· 79 

第一节 财务风险的识别与分类································································ 79 

第二节 风险评估与量化········································································· 81 

第三节 风险对冲策略············································································ 83 

第四节 财务危机的预警与处理································································ 86 

第八章 税务规划与管理··············································································· 89 

第一节 企业税负分析············································································ 89 

第二节 务筹划策略··············································································· 92 

第三节 税收合规与风险控制··································································· 95 

第九章 财务伦理与社会责任········································································· 99 

第一节 财务伦理的重要性······································································ 99 

第二节 财务透明度与责任·····································································102 

第三节 企业社会责任的财务管理····························································105 

第四节 可持续发展与财务策略·······························································108 

参考文献··································································································113