會(huì)計(jì)電算化財(cái)務(wù)管理系統(tǒng)畢業(yè)設(shè)計(jì)（論文）

1、大連交通大學(xué)信息工程學(xué)院2012屆本科生畢業(yè)設(shè)計(jì)（論文）外文翻譯大連交通大學(xué)信息工程學(xué)院畢業(yè)設(shè)計(jì)(論文)任務(wù)書題 目 會(huì)計(jì)電算化財(cái)務(wù)管理系統(tǒng)任務(wù)及要求：1.設(shè)計(jì)（研究）內(nèi)容和要求任務(wù)：1、 調(diào)查基于會(huì)計(jì)電算化財(cái)務(wù)管理系統(tǒng)，完成實(shí)習(xí)報(bào)告，字?jǐn)?shù)不少于3000，第三周交給指導(dǎo)老師。2、 結(jié)合自己實(shí)習(xí)情況安排進(jìn)度，填寫進(jìn)度計(jì)劃表，第二周完成后交給指導(dǎo)老師簽字，并嚴(yán)格執(zhí)行。3、 按照軟件工程思想，獨(dú)立完成系統(tǒng)的設(shè)計(jì)和程序開發(fā)，完成代碼估計(jì)2000行左右。4、 用jsp實(shí)現(xiàn)會(huì)計(jì)電算化財(cái)務(wù)管理系統(tǒng)。5、 程序簡(jiǎn)潔，算法可行，運(yùn)行情況良好。要求：1、 每周和指導(dǎo)老師至少見面溝通一次，回報(bào)課題進(jìn)展情況，接受老師

2、詢問。2、 接到任務(wù)書后，查閱與題目及專業(yè)相關(guān)的外文資料進(jìn)行翻譯，要求不少于10000個(gè)外文字符，譯出漢字不得少于3000，于第四周交給指導(dǎo)老師審閱。3、 畢業(yè)設(shè)計(jì)第13周完成畢業(yè)論文的裝訂，并由指導(dǎo)老師評(píng)閱。論文要求12000字以上，包括綜述、系統(tǒng)總體設(shè)計(jì)、系統(tǒng)實(shí)現(xiàn)、性能分析、結(jié)論等。4、 教學(xué)第13周通過中軟及教研室組織進(jìn)行軟件驗(yàn)收，驗(yàn)收時(shí)要提供軟件使用說明書。5、 于第13周提出畢業(yè)答辯申請(qǐng)并簽字。6、 第14 周答辯，要求制作ppt2.原始依據(jù)通過大學(xué)幾年的學(xué)習(xí)，已經(jīng)學(xué)習(xí)了諸如軟件工程、數(shù)據(jù)庫原理及應(yīng)用、數(shù)據(jù)結(jié)構(gòu)、c+、visual basic、java等多門程序設(shè)計(jì)語言和網(wǎng)絡(luò)等基礎(chǔ)知

3、識(shí)和專業(yè)知識(shí)，學(xué)生有能力而且可以獨(dú)立完成小中型項(xiàng)目的設(shè)計(jì)與開發(fā)。學(xué)?，F(xiàn)有設(shè)備和環(huán)境可以提供給學(xué)生實(shí)習(xí)和上機(jī)，而且具有專業(yè)老師可以指導(dǎo)學(xué)生。3.參考文獻(xiàn)1 李緒成.閆海珍著. java web開發(fā)教程入門與提高篇（jsp+servlet）m. 北京.清華大學(xué)出版社.2009.2 唐愛國(guó).杭志.王建明著. web 2.0動(dòng)態(tài)網(wǎng)站開發(fā)：jsp技術(shù)詳解與應(yīng)用實(shí)踐m. 北京. 清華大學(xué)出版社.2009.3 鄭阿奇著. jsp實(shí)用教程m.北京.電子工業(yè)出版社.2008.4 孫更新.賓晟.呂婕著.java畢業(yè)設(shè)計(jì)指南與項(xiàng)目實(shí)踐m.北京.科學(xué)出版社.2008.5 王林瑋著. jsp網(wǎng)絡(luò)開發(fā)技術(shù)與案例應(yīng)用m.

4、北京.機(jī)械工業(yè)出版社.2008.6 （澳）拉夫利（roughley,i.） 著.李進(jìn)華 等譯. 精通struts 2： web 2.0開發(fā)實(shí)戰(zhàn)m. 北京.人民郵電出版社 2009. 7 lynn beighley著. 深入淺出sql. 南京.東南大學(xué)出版社.2008.8 黃明.梁旭.劉冰月著. jsp課程設(shè)計(jì)m. 北京.電子工業(yè)出版社.2006.9 張陽.劉冰月.李緒成編著. java web開發(fā)實(shí)踐教程：從設(shè)計(jì)到實(shí)現(xiàn)m. 北京.清華大學(xué)出版社.2008.10 sql server 2000 development and applicationm.mechanical industry pr

5、ess. july 2003.11 m.j.king.j.p.pardoe.program design using jsp a practical introductionm. basingstoke hampshire: macmillan.1992.指導(dǎo)教師簽字：教研室主任簽字： 年 月 日大連交通大學(xué)信息工程學(xué)院畢業(yè)設(shè)計(jì)(論文)進(jìn)度計(jì)劃與考核表學(xué)生姓名張林鵬專業(yè)班級(jí)軟件工程08-3班指導(dǎo)教師王建何丹丹本課題其他人員無題目會(huì)計(jì)電算化財(cái)務(wù)管理系統(tǒng)日期計(jì)劃完成內(nèi)容完成情況指導(dǎo)老師檢查簽字第1周擬訂畢業(yè)論文進(jìn)度計(jì)劃與考核表第2周完成實(shí)習(xí)或調(diào)研報(bào)告第3周提交外文文獻(xiàn)翻譯資料第4周系統(tǒng)概要設(shè)計(jì)階段

6、第5周系統(tǒng)詳細(xì)設(shè)計(jì)階段第6周系統(tǒng)編碼實(shí)施、完成論文初稿第7周完成系統(tǒng)編碼實(shí)施第8周系統(tǒng)編碼調(diào)試、提交論文初稿第9周完成系統(tǒng)編碼調(diào)試、完善畢業(yè)論文第10周完成撰寫畢業(yè)設(shè)計(jì)論文編寫及代碼測(cè)試第11周完成論文終稿、準(zhǔn)備畢業(yè)論文打印、裝訂第12周提交畢業(yè)論文終稿及代碼第13周完成畢業(yè)論文第14周畢業(yè)論文答辯指導(dǎo)教師簽字： 年月日大連交通大學(xué)信息工程學(xué)院畢業(yè)設(shè)計(jì)(論文)外文翻譯學(xué)生姓名 張林鵬 專業(yè)班級(jí) 軟件工程08-3班 指導(dǎo)教師 王建何丹丹 職 稱 高工講師 所在單位 信息科學(xué)系軟件工程教研室 教研室主任 劉瑞杰 完成日期 2012 年 4 月 13 日on the financial manage

7、mentfinancial management (financial management) is a certain overall objectives, the acquisition of assets (investment), capital facilities (financing) and cash flow operations (working capital), and profit distribution management. financial management is an integral part of enterprise management, w

8、hich is based on financial laws and regulations, in accordance with the principles of financial management, corporate finance activities of the organization, handling financial relationship between an economic management. simply put, financial management, corporate finance activities of the organiza

9、tion, handling financial relationship between an economic management.accordance with the management body is divided into macro-financial management, departmental financial management, financial management, non-profit organization's financial management, financial management, familyfinancial mana

10、gement features: it is a value-based management major use of funds, cost, revenue, profit and other value indicators, the use of financial forecasting, financial decision making, financial operations, financial control, financial analysis and other means to organize the enterprise value of the forma

11、tion, implementation and distribution. it also has a strong and comprehensive.production and operation activities, the complexity of the decision must include a wide range of enterprise content management, such as production management, technology management, labor and personnel management, faciliti

12、es management, sales management, financial management. work are interrelated, closely with, and while there are scientific division of labor, have their own characteristics.financial management features of the following aspects:1.financial management is a comprehensive management, business managemen

13、t in the division of labor, separation of powers in the process formed a series of professional management, and some focus on the use of value management, and some focus on value management, and some focus on the elements of the management of labor, and some focus on information management. social a

14、nd economic development, financial management requirements of the main value is to use the form on the implementation of operations management.2.all aspects of financial management and has extensive business ties in the enterprise, all activities related to capital expenditure, with the financial ma

15、nagement. in fact, the various departments within the enterprise funds do not have contact with the phenomenon is rare. accordingly, the financial management of the tentacles, and often stretch to every corner of business. each department will be through the use of funds into contact with the financ

16、ial sector. each department should also use the funds in a reasonable, acceptable to save capital expenditures and other aspects of the financial sector guidance, subject to the constraints of the financial system, in order to ensure the economic efficiency of enterprises.3.financial management can

17、quickly reflect the operating conditions of production in business management, decision-making is appropriate, management is reasonable, whether the technology is advanced, production and marketing is smooth, the enterprise can quickly be reflected in financial indicators.about financial management

18、originated in the late 15th and early 16th century. the western capitalist society is in the embryonic period, the mediterranean coast, many commercial cities in the shares of business organizations from the public, shares of the shareholders merchants, kings, ministers and members of the public.bus

19、iness shares the objective of economic development for companies a reasonable forecast capital requirements, effectively raising capital. however, when the business is not large capital requirements, financing channels and relatively simple means of financing, corporate financing is only attached to

20、 the business management and financial management have not formed an independent career, this situation continued until 19 turn of the 20th century.the late 1970s, the deepening financial management into a new period of development, and toward the international, precision, computerized, network-orie

21、nted development.the late 1970s and early 1980s, the western world generally face a protracted inflation. lead to large-scale funds used continuous rapid rise in inflation, financing costs as interest rates rise, devaluation of securities, corporate financing more difficult, the company inflated pro

22、fits, capital loss seriously. serious inflation to the financial management of a series of unprecedented problems, so this period of financial management, the main task is to deal with inflation. inflation, financial management became a hot issue.since the late 1980s, foreign trade financing, foreig

23、n exchange risk management, international transfer pricing issues, international investment analysis, performance evaluation and other multinational financial, financial management, to become a hot research, and resulting in a new branch of finance - international financial management. international

24、 financial management branch of modern finance.in the late 1980s, latin america, africa and southeast asia into a heavy debt crisis in developing countries, former soviet union and eastern european countries political instability, economic verge of collapse, the u.s. experienced a trade deficit and

25、budget deficit, trade protectionism once prevailed. this series of events led to the international financial market turmoil, the investment and financing environment, enterprises are facing a high degree of uncertainty. therefore, the enterprises in their financial decision-making in the increasing

26、emphasis on financial risk assessment and avoidance, the result, utility theory, linear programming, game theory, probability distributions, simulation techniques and other quantitative methods in financial management in the application of increasing. financial risks and financial forecasting, quant

27、itative decision-making has been attached.with mathematical methods, applied statistics, optimization theory and computer and other advanced methods and tools in the application of financial management, corporate finance management theory took place in a "revolution." financial analysis to

28、 the precise direction of rapid development. the birth of 80 years of financial management information system. since the mid-1990s, computer technology, electronic communication technology and network technology is developing rapidly. financial management of a great revolution - the network of finan

29、cial management, has quietly come.financial management system, main elements:1.the science of modern financial management. pine consulting according to the actual situation and the market needs to take financial management, information management and other methods, focusing on corporate economic for

30、ecasts, estimates, balance, and get management combined with business needs.2.understand the market development. all the objectives, methodology to be achieved through the market, the market is a place where survival of the fittest, to understand the market development is extremely important.3.the a

31、ccounting information. corporate accounting data and information is the reproduction of corporate history, after finishing these data and information, calculation, analysis, with considerable reference value.4.social credit system. requirements of specific operations and implementation of socio-econ

32、omic operation in the law-abiding, strict practices and rules to establish an honest, reliable reputation, never allow the slightest ambiguity, because the level of business integrity for enterprise development and decline withtremendous impact.the basic theory of financial management:1.capital stru

33、cture theory (capital structure)capital structure theory is to study the structure of corporate financing and the relationship with the company's market value theory. in 1958 modigliani and miller's study concluded that: in perfect and efficient financial markets, the enterprise value and ca

34、pital structure and dividend policy has nothing to do - mm theory. miller was due to the mm theory nobel prize in economics in 1990, 1985 won the nobel prize in economics.2.modern portfolio theory and capital asset pricing model (capm)modern portfolio theory is the theory of optimal portfolio. 1952,

35、 markowitz (harry markowitz) proposed the theory, his research concluded that: as long as changes in income between the different assets are not completely correlated, we can invest in ways to reduce portfolio risk. markowitz in 1990, this was the nobel prize in economics.capital asset pricing model

36、 is to study the relationship between risk and return theory. sharp and others study concluded that: the risk of individual assets return risk-free rate of return on market portfolio yield and the risk of risk assets.therefore, in 1990, sharp received the nobel memorial prize.3.option pricing theory

37、 (option pricing model)option pricing theory is related to options (stock options, foreign exchange options, stock index options, convertible bonds, convertible preferred stock, warrants, etc.) to determine the value or price of the theory theory. 1973, scholes option pricing model proposed, also kn

38、own as b-s model. since the 1990s, options trading has become the main theme of the financial sector. scholes and merton were therefore nobel prize in economics in 1997.4.the efficient market hypothesis (efficient markets hypothesis, emh)efficient market hypothesis is the study of capital market sec

39、urities prices reflect the degree of information theory. if the capital market in the securities prices fully reflect all relevant information, called the capital market is efficient. in this market, the securities and exchange impossible to obtain economic benefits. major contributor to the theory

40、is fama.5.agency theory (agency theory)agency theory is the study of different financing and capital structure under different level of agency costs, and how to reduce agency costs and increase corporate value. there is a major contributor to the theory and mai kelin johnson.6.asymmetric information

41、 theory (asymmetric information)asymmetric information is the company's internal and external personnel on the company's actual operating conditions of different levels of understanding, that the staff in the company there is information asymmetry, this asymmetric information causes the valu

42、e of companies of different judgments.financial control and financial budgets are closely linked, the budget is an important basis for control, control is the means of implementation of the budget, they formed a corporate financial management cycle.the main part of the financial management cycle, in

43、cluding:1.the preparation of financial decisions, that a variety of financial issues for business decision to action, that is, develop the project plan.2.the development of budgets and standards, that is, for the plan period, the production and business activities with a specific numerical developme

44、nt of plans and standards, that is, during the development plan.3.record the actual data, that is the capital of the business cycle and the actual turnover recorded, it is usually the accounting functions.4.shall be calculated up to standard, that is, according to the changed situation to calculate

45、the actual level of work should be achieved. for example, "the actual volume of business of the standard cost", "budget limits the amount of actual business," and so on.pare standard and actual, that is to compare the two amounts to determine the difference in order to achieve ex

46、ceptional circumstances.6.differences in analysis and investigation, that the difference is large enough for in-depth research to find the specific reasons for the discrepancies.7.to take action that, according to causes of the problems take action to correct the bias, so that development activities

47、 in accordance with established goals.8.evaluation and assessment, which differ according to their causes, the executor of the performance evaluation and assessment.9.motivation, that is based on the evaluation and assessment of the results of the executor of rewards and punishments, in order to sti

48、mulate their enthusiasm for work.10.predicts that the incentive to take action and after the change in economic activity, according to new economic activities to re-forecast for the next decisions- 9 -大連交通大學(xué)信息工程學(xué)院2012屆本科生畢業(yè)設(shè)計(jì)（論文）實(shí)習(xí)（調(diào)研）報(bào)告淺談會(huì)計(jì)電算化財(cái)務(wù)管理會(huì)計(jì)電算化財(cái)務(wù)管理(financial management)是在一定的整體目標(biāo)下，關(guān)于資產(chǎn)的購(gòu)置(投資

49、),資本的融通(籌資)和經(jīng)營(yíng)中現(xiàn)金流量(營(yíng)運(yùn)資金),以及利潤(rùn)分配的管理。 財(cái)務(wù)管理是企業(yè)管理的一個(gè)組成部分，它是根據(jù)財(cái)經(jīng)法規(guī)制度，按照財(cái)務(wù)管理的原則，組織企業(yè)財(cái)務(wù)活動(dòng)，處理財(cái)務(wù)關(guān)系的一項(xiàng)經(jīng)濟(jì)管理工作。簡(jiǎn)單的說，財(cái)務(wù)管理是組織企業(yè)財(cái)務(wù)活動(dòng)，處理財(cái)務(wù)關(guān)系的一項(xiàng)經(jīng)濟(jì)管理工作。按照管理主體分為，宏觀財(cái)務(wù)管理、部門財(cái)務(wù)管理、公司財(cái)務(wù)管理、非盈利組織財(cái)務(wù)管理、家庭財(cái)務(wù)管理等 財(cái)務(wù)管理的特點(diǎn)：它是一種價(jià)值管理主要利用資金，成本，收入，利潤(rùn)等價(jià)值指標(biāo)，運(yùn)用財(cái)務(wù)預(yù)測(cè)，財(cái)務(wù)決策，財(cái)務(wù)運(yùn)算，財(cái)務(wù)控制，財(cái)務(wù)分析等手段來組織企業(yè)中價(jià)值的形成，實(shí)現(xiàn)和分配。它還具有很強(qiáng)的綜合性。 企業(yè)生產(chǎn)經(jīng)營(yíng)活動(dòng)的復(fù)雜性，決定了企業(yè)管理必

50、須包括多方面的內(nèi)容，如生產(chǎn)管理、技術(shù)管理、勞動(dòng)人事管理、設(shè)備管理、銷售管理、財(cái)務(wù)管理等。各項(xiàng)工作是互相聯(lián)系、緊密配合的，同時(shí)又有科學(xué)的分工，具有各自的特點(diǎn)。財(cái)務(wù)管理的特點(diǎn)有如下幾個(gè)方面：1.財(cái)務(wù)管理是一項(xiàng)綜合性管理工作，企業(yè)管理在實(shí)行分工、分權(quán)的過程中形成了一系列專業(yè)管理，有的側(cè)重于使用價(jià)值的管理，有的側(cè)重于價(jià)值的管理，有的側(cè)重于勞動(dòng)要素的管理，有的側(cè)重于信息的管理。社會(huì)經(jīng)濟(jì)的發(fā)展，要求財(cái)務(wù)管理主要是運(yùn)用價(jià)值形式對(duì)經(jīng)營(yíng)活動(dòng)實(shí)施管理。 2.財(cái)務(wù)管理與企業(yè)各方面具有廣泛聯(lián)系，在企業(yè)中，一切涉及資金的收支活動(dòng)，都與財(cái)務(wù)管理有關(guān)。事實(shí)上，企業(yè)內(nèi)部各部門與資金不發(fā)生聯(lián)系的現(xiàn)象是很少見的。因此，財(cái)務(wù)管理的

51、觸角，常常伸向企業(yè)經(jīng)營(yíng)的各個(gè)角落。每一個(gè)部門都會(huì)通過資金的使用與財(cái)務(wù)部門發(fā)生聯(lián)系。每一個(gè)部門也都要在合理使用資金、節(jié)約資金支出等方面接受財(cái)務(wù)部門的指導(dǎo)，受到財(cái)務(wù)制度的約束，以此來保證企業(yè)經(jīng)濟(jì)效益的提高。 3.財(cái)務(wù)管理能迅速反映企業(yè)生產(chǎn)經(jīng)營(yíng)狀況在企業(yè)管理中，決策是否得當(dāng)，經(jīng)營(yíng)是否合理，技術(shù)是否先進(jìn)，產(chǎn)銷是否順暢，都可迅速地在企業(yè)財(cái)務(wù)指標(biāo)中得到反映。企業(yè)財(cái)務(wù)管理大約起源于15世紀(jì)末16世紀(jì)初。當(dāng)時(shí)西方社會(huì)正處于資本主義萌芽時(shí)期，地中海沿岸的許多商業(yè)城市出現(xiàn)了由公眾入股的商業(yè)組織，入股的股東有商人、王公、大臣和市民等。商業(yè)股份經(jīng)濟(jì)的發(fā)展客觀上要求企業(yè)合理預(yù)測(cè)資本需要量，有效籌集資本。但由于這時(shí)企業(yè)對(duì)

52、資本的需要量并不是很大，籌資渠道和籌資方式比較單一，企業(yè)的籌資活動(dòng)僅僅附屬于商業(yè)經(jīng)營(yíng)管理，并沒有形成獨(dú)立的財(cái)務(wù)管理職業(yè)，這種情況一直持續(xù)到19世紀(jì)末20世紀(jì)初。20世紀(jì)70年代末，企業(yè)財(cái)務(wù)管理進(jìn)入深化發(fā)展的新時(shí)期，并朝著國(guó)際化、精確化、電算化、網(wǎng)絡(luò)化方向發(fā)展。 70年代末和80年代初期，西方世界普遍遭遇了曠日持久的通貨膨脹。大規(guī)模的持續(xù)通貨膨脹導(dǎo)致資金占用迅速上升，籌資成本隨利率上漲，有價(jià)證券貶值，企業(yè)籌資更加困難，公司利潤(rùn)虛增，資金流失嚴(yán)重。嚴(yán)重的通貨膨脹給財(cái)務(wù)管理帶來了一系列前所未有的問題，因此這一時(shí)期財(cái)務(wù)管理的任務(wù)主要是對(duì)付通貨膨脹。通貨膨脹財(cái)務(wù)管理一度成為熱點(diǎn)問題。 80年代中后期以來

53、，進(jìn)出口貿(mào)易籌資、外匯風(fēng)險(xiǎn)管理、國(guó)際轉(zhuǎn)移價(jià)格問題、國(guó)際投資分析、跨國(guó)公司財(cái)務(wù)業(yè)績(jī)?cè)u(píng)估等，成為財(cái)務(wù)管理研究的熱點(diǎn)，并由此產(chǎn)生了一門新的財(cái)務(wù)學(xué)分支國(guó)際財(cái)務(wù)管理。國(guó)際財(cái)務(wù)管理成為現(xiàn)代財(cái)務(wù)學(xué)的分支。 80年代中后期，拉美、非洲和東南亞發(fā)展中國(guó)家陷入沉重的債務(wù)危機(jī)，前蘇聯(lián)和東歐國(guó)家政局動(dòng)蕩、經(jīng)濟(jì)瀕臨崩潰，美國(guó)經(jīng)歷了貿(mào)易逆差和財(cái)政赤字，貿(mào)易保護(hù)主義一度盛行。這一系列事件導(dǎo)致國(guó)際金融市場(chǎng)動(dòng)蕩不安，使企業(yè)面臨的投融資環(huán)境具有高度不確定性。因此，企業(yè)在其財(cái)務(wù)決策中日益重視財(cái)務(wù)風(fēng)險(xiǎn)的評(píng)估和規(guī)避，其結(jié)果，效用理論、線性規(guī)劃、對(duì)策論、概率分布、模擬技術(shù)等數(shù)量方法在財(cái)務(wù)管理工作中的應(yīng)用與日俱增。財(cái)務(wù)風(fēng)險(xiǎn)問題與財(cái)務(wù)預(yù)測(cè)、

54、決策數(shù)量化受到高度重視。 隨著數(shù)學(xué)方法、應(yīng)用統(tǒng)計(jì)、優(yōu)化理論與電子計(jì)算機(jī)等先進(jìn)方法和手段在財(cái)務(wù)管理中的應(yīng)用，公司財(cái)務(wù)管理理論發(fā)生了一場(chǎng)“革命”。財(cái)務(wù)分析向精確方向飛速發(fā)展。80年代誕生了財(cái)務(wù)管理信息系統(tǒng)。90年代中期以來，計(jì)算機(jī)技術(shù)、電子通訊技術(shù)和網(wǎng)絡(luò)技術(shù)發(fā)展迅猛。財(cái)務(wù)管理的一場(chǎng)偉大革命網(wǎng)絡(luò)財(cái)務(wù)管理，已經(jīng)悄然到來。財(cái)務(wù)管理體系的主要內(nèi)容：1.科學(xué)的現(xiàn)代化財(cái)務(wù)管理方法。長(zhǎng)松咨詢根據(jù)企業(yè)的實(shí)際情況和市場(chǎng)需要，采取財(cái)務(wù)管理、信息管理等多種方法，注重企業(yè)經(jīng)濟(jì)的預(yù)測(cè)、測(cè)算、平衡等，求得管理方法與企業(yè)需求的結(jié)合。 2.了解市場(chǎng)發(fā)展。一切目標(biāo)、方法要通過市場(chǎng)運(yùn)作來實(shí)現(xiàn)，市場(chǎng)是一個(gè)優(yōu)勝劣汰的地方，了解市場(chǎng)發(fā)展極

55、為重要。 3.會(huì)計(jì)核算資料。企業(yè)的會(huì)計(jì)數(shù)據(jù)及資料是企業(yè)歷史的再現(xiàn)，這些數(shù)據(jù)和資料經(jīng)過整理、計(jì)算、分析，具有相當(dāng)?shù)慕梃b價(jià)值。 4.社會(huì)誠(chéng)信機(jī)制。要求具體的操作和執(zhí)行者在社會(huì)經(jīng)濟(jì)運(yùn)作中遵紀(jì)守法，嚴(yán)守慣例和規(guī)則，建立誠(chéng)實(shí)、可靠的信譽(yù)，絕不允許有半點(diǎn)含糊不清，因?yàn)槠髽I(yè)誠(chéng)信度的高低對(duì)企業(yè)的發(fā)展與衰敗具有巨大影響。財(cái)務(wù)管理的基本理論：1.資本結(jié)構(gòu)理論(capital structure) 資本結(jié)構(gòu)理論是研究公司籌資方式及結(jié)構(gòu)與公司市場(chǎng)價(jià)值關(guān)系的理論。1958年莫迪利安尼和米勒的研究結(jié)論是:在完善和有效率的金融市場(chǎng)上，企業(yè)價(jià)值與資本結(jié)構(gòu)和股利政策無關(guān)mm理論。米勒因mm理論獲1990年諾貝爾經(jīng)濟(jì)學(xué)獎(jiǎng)，莫迪利

56、尼亞1985年獲諾貝爾經(jīng)濟(jì)學(xué)獎(jiǎng)。 2.現(xiàn)代資產(chǎn)組合理論與資本資產(chǎn)定價(jià)模型(capm) 現(xiàn)代資產(chǎn)組合理論是關(guān)于最佳投資組合的理論。1952年馬科維茨(harry markowitz)提出了該理論，他的研究結(jié)論是：只要不同資產(chǎn)之間的收益變化不完全正相關(guān)，就可以通過資產(chǎn)組合方式來降低投資風(fēng)險(xiǎn)。馬科維茨為此獲1990年諾貝爾經(jīng)濟(jì)學(xué)獎(jiǎng)。 資本資產(chǎn)定價(jià)模型是研究風(fēng)險(xiǎn)與收益關(guān)系的理論。夏普等人的研究結(jié)論是:單項(xiàng)資產(chǎn)的風(fēng)險(xiǎn)收益率取決于無風(fēng)險(xiǎn)收益率,市場(chǎng)組合的風(fēng)險(xiǎn)收益率和該風(fēng)險(xiǎn)資產(chǎn)的風(fēng)險(xiǎn)。夏普因此獲得1990年諾貝爾經(jīng)濟(jì)學(xué)紀(jì)念獎(jiǎng)。 3.期權(quán)定價(jià)理論(option pricing model) 期權(quán)定價(jià)理論是有關(guān)

57、期權(quán)(股票期權(quán)，外匯期權(quán)，股票指數(shù)期權(quán)，可轉(zhuǎn)換債券，可轉(zhuǎn)換優(yōu)先股，認(rèn)股權(quán)證等)的價(jià)值或理論價(jià)格確定的理論。1973年斯科爾斯提出了期權(quán)定價(jià)模型，又稱bs模型。90年代以來期權(quán)交易已成為世界金融領(lǐng)域的主旋律。斯科爾斯和莫頓因此獲1997年諾貝爾經(jīng)濟(jì)學(xué)獎(jiǎng)。 4.有效市場(chǎng)假說(efficient markets hypothesis,emh) 有效市場(chǎng)假說是研究資本市場(chǎng)上證券價(jià)格對(duì)信息反映程度的理論。若資本市場(chǎng)在證券價(jià)格中充分反映了全部相關(guān)信息，則稱資本市場(chǎng)為有效率的。在這種市場(chǎng)上,證券交易不可能取得經(jīng)濟(jì)利益。理論主要貢獻(xiàn)者是法瑪。 5.代理理論(agency theory) 代理理論是研究不同籌資方式和不同資本結(jié)構(gòu)下代理成本的高低，以及如何降低代理成本提高公司價(jià)值.理論主要貢獻(xiàn)者有詹森和麥科林。 6.信息不對(duì)稱理論(asymmetric information) 信息不對(duì)稱理論是指公司內(nèi)外部人員對(duì)公司實(shí)際經(jīng)營(yíng)狀況了解的程度不同,即在公司有關(guān)人員中存在著信息不對(duì)稱，這種信息不對(duì)稱會(huì)造成對(duì)公司價(jià)值的不同判斷。財(cái)務(wù)控制和財(cái)務(wù)預(yù)算有密