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    當前位置:文檔庫 > 財務管理總論

    財務管理總論

    第一章財務管理總論

    【實訓目的】通過本章訓練題目與案例的分析,使學生掌握財務管理的內涵、財務管理的基本內容以及財務管理的目標;感知理財環境尤其是宏觀環境對公司理財的影響;理解財務管理工作環節;了解財務管理的發展。

    【實訓要求】借助所給的資料,從實戰環境出發,把學生置于決策者的立場上,使其了解財務管理的實踐過程。通過對知識點的總結和應用,拓展其分辨能力、獨立思考能力、分析和決策能力、多項思維能力。

    一、單項選擇題

    1.現代財務管理的最優目標是()。

    A.企業價值最大化

    B.利潤最大化

    C.每股盈余最大化

    D.資本利潤率最大化

    2.以下幾類影響財務管理的環境因素中,哪一類起決定性作用()。

    A.政治和法律環境

    B.經濟環境

    C.社會文化環境

    D.企業組織和內部環境

    3.金融市場由()組成。

    A.主體

    B.客體

    C.參加人

    D.以上都是

    4.在市場經濟條件下,財務管理的核心是()。

    A.財務預測

    B.財務決策

    C.財務控制

    D.財務分析

    5.()是財務決策的基礎,是編制財務計劃的前提。

    A.財務預測

    B.財務控制

    C.財務預算

    D.財務分析

    6.()是財務預測和財務決策的具體化,是控制和分析財務活動的依據。

    A.財務計劃

    B.財務決策

    C.財務控制

    D.財務預算

    7.企業與政府間的財務關系主要體現為()。

    A.債權債務關系

    B.稅收征納關系

    C.資金結算關系

    D.風險收益對等關系

    8.作為企業財務目標,企業價值最大化的財務目標沒有考慮的因素是()。

    A.資本利潤率

    B.社會資源的合理配置

    免費下載Word文檔免費下載: 財務管理總論

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