内容简介
本书主要提供了公司在进行财务决策过程中应用财务管理的基本理论和方法。内容涉及公司的财务环境，如金融市场及利率对财务决 策的影响，公司财务决策所需的方法，固定资产的资本预算方法和实际操作，资本结构管理的基本工具以及公司的股利政策和内部融资等。 本书还介绍了公司对财务状况分析的方法、企业价值的确定、风险与收益的分析、财务预测及财务计划和预算以及对营运资本的管理。此外，还简要介绍了国际企业财务管理的基本内容，财务管理目前所面临的新的变化及发展趋势。 该书在原有财务管理的理论基础上，增加了近年来新的研究成果、内容和案例。适用于大学本科教材，并可供企业管理人员和对财务管理有兴趣的读者学习参考。
编辑推荐
《财务学基础:财务管理逻辑与实务(第2版)》为世界工商管理名典系列之一。
目录
Preface
An Introduction to the. Foundations of
Financial Management——The Ties That Bind
Chapter 1
Goal of the Firm
Legal Forms of Business Organization
Federal Income Taxation
Ten Axioms That Form the Foundations of Financial Management
Axiom 1: The Risk-Return Trade-off We Won't Take On
Additional Risk Unless We Expect to Be Compensated with
Additional Return
Axiom 2: The Time Value of Money——A Dollar Received Today
Is Worth More Than a Dollar Received in the Future
Axiom 3: Cash——Not Profits——Is King
Axiom 4: Incremental Cash Flows——It's Only What Changes
That Counts
Axiom 5: The Curse of Competitive Markets——Why It's Hard to Find
Exceptionally Profitable Projects
Axiom 6: Efficient Capital Markets——-The Markets Are Quick and the
Prices Are Right
Axiom 7: The Agency Problem——Managers Won't Work for the
Owners Unless It's in Their Best Interest
Axiom 8: Taxes Bias Business Decisions
Axiom 9: All Risk Is Not E..
书摘
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Porecasting is an integral part of the planning process, yet there arecountless examples where our ability to predict the future is simplyawful. Declining birthrates during the seventies was widely attributed to thewomen's liberation movement. Believing that the lower birthrates were permanent, school administrators began closing elementary schools. Then inthe eighties birthrates and consequently school enrollments increased againas a result of the fact that childless couples had simply deferred having children until later in life. Still another example of poor forecasting relates toprojections of oil prices that were prevalent during the mideighties. Oilprices were roughly $30 a barrel and many firms were developing new reserves that would cost well over this amount to produce. Why？ Oil priceswere projected to continue to rise and many thought the price might eventually reach $50 a barrel by the end of the decade. Then i
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