新经济条件下的战略财务管理高级研修班（深圳，9月5-6日）

mand003

<DIV class=Section1 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">新经济条件下的战略财务管理高级研修班（深圳，<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>5-6</SPAN>日）<SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训日期】</SPAN></B><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2009</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">年<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>5-6</SPAN>日<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训地点】</SPAN></B><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">深圳<B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><o:p></o:p></SPAN></B></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训对象】</SPAN></B><SPAN class=04style36><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">公司总裁、副总裁、总经理、副总经理、财务总监、财务经理、财务主管</SPAN></SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【课程背景】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0; tab-stops: list 36.0pt"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">现代意义上的财务管理是公司重要的战略决策制定者和执行者之一，是穿插于金融市场和价值管理之间的不可或缺的角色。随着全球经济一体化进程的深入，传统的财务管理知识已远远不能适应现代企业的需要。当今的财务管理人员及企业管理者，不仅要遵循某些传统的原则，还必须了解瞬息万变的资本市场及财务管理发展趋势，并掌握最新的策略与技术，以便高效地完成工作，给企业所有者和股东们提供强有力的利益保障与支持！<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0; tab-stops: list 36.0pt"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">本课程旨在从系统和宏观层面帮助企业财务总监及所有高层管理者提升其现代战略财务能力，增强全局观念和财务控制能力，以更全面、更深刻的眼光审视企业价值，最终实现企业价值可持续增长的目标。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【课程大纲】</SPAN></B><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第一部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>卓越领导者的财务理念——财务管理基本框架<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section2 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■市场经济下的财务分层治理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务管理定义<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■财务管理关键环节<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■治理结构下的“游戏规则”<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■科学理财、和谐发财<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■领导者财务特质<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■卓越领导者的三大财务风格<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■卓越领导者的财务理念<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■怎样才算一个好企业<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section3 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第二部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN></SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以财务业绩为导向的管理架构——提升企业财力的竞争力<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section4 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">资产负债表的管理本质<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">损益表的管理本质<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">现金流量表的管理本质<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">三张主要财务报表之间的战略关系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">财务业绩杠杆－净资产收益率<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">净资产收益率（<SPAN lang=EN-US>ROE</SPAN>）<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">我们关心什么<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体"><o:p>&nbsp;</o:p></SPAN></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section5 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">第三部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>培育企业营运能力——资源配置与投资决策<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section6 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.0; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">一、企业资源优化配置从哪里来？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">资源掌控与资源配置的原则<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.0; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">二、短期资源配置</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 楷体_GB2312">—</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">流动性<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">报表上的营运资本<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.0; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">三、长期资源的配置<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">投资方式－经营模式<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">投资的决策要素<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.0; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">四、建立资产投资效率评估指标体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">资源配置的效果指标<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体"><o:p>&nbsp;</o:p></SPAN></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section7 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">第四部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>优化企业基本结构——</SPAN></B><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">融资决策、风险与控制<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section8 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">21</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">世纪企业竞争力体现在创新与资本<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">金融市场<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">企业融资结构和资本结构<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">主要融资方式<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">企业为什么负债？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">要资金还是要股权<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">股权融资给企业带来了什么<SPAN lang=EN-US>?<o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">不仅仅是为了融资<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">企业融资的战略思考<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">企业面临财务危机的具体表现形式<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">我们还得起债吗<SPAN lang=EN-US>?<o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体"><o:p>&nbsp;</o:p></SPAN></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section9 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">第五部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>创造企业价值——可持续增长能力<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section10 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">企业利润从哪里来？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">价值创造<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">利润的驱动因素<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">股利政策预期影响<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">利润是如何创造的<SPAN lang=EN-US>?<o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">跷跷板：资产周转率<SPAN lang=EN-US>/</SPAN>销售利润率<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">重构管理用损益表<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体"><o:p>&nbsp;</o:p></SPAN></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section11 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">第六部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>提升企业现金能力——现金流控制成长<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<DIV class=Section12 style="LAYOUT-GRID:  15.6pt none">
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">现金流量与生产循环<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">现金流分析与风险评价<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 楷体_GB2312">“</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">成长性破产</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 楷体_GB2312">”</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">与投资方向不明<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">如何增加企业的经营性现金流量</SPAN><B><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: Arial">?<o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">现金流量分析框架<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">现金流构成分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">现金流量分析的基本指标<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 17.95pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.71; mso-layout-grid-align: none"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">按照自由现金流量观念重构现金流量表<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体"><o:p>&nbsp;</o:p></SPAN></P></DIV><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><BR style="PAGE-BREAK-BEFORE: auto; mso-break-type: section-break" clear=all></SPAN>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none" align=left><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">第七部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>财务执行能力——企业家的财务管理方法<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">财务执行的五个方面</SPAN><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以财务权利为核心，建立集团财务管理体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以现金流量为核心，建立全面预算管理体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以规范财务行为为核心，建立财务内控制度体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以强化风险意识为核心，建立财务预警监控体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以快捷高效为核心，建立财务信息网络体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以提高素质为核心，建立财务管理人才体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt 18pt; LINE-HEIGHT: 20pt; TEXT-ALIGN: left; mso-line-height-rule: exactly; mso-layout-grid-align: none; tab-stops: 36.0pt" align=left><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 黑体">以财务业绩为核心，建立综合绩效管理体系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【讲师介绍】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:PersonName w:st="on" ProductID="陈"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">陈</SPAN></st1:PersonName><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">老师，中国培训资讯网<SPAN lang=EN-US>(www.e71edu.com)</SPAN>资深讲师。<SPAN class=04style36>任<B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US><A href="http://www.study365.cn%20/"><STRONG><SPAN lang=EN-US style="FONT-WEIGHT: normal; COLOR: windowtext; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-bidi-font-weight: bold; text-underline: none"><SPAN lang=EN-US>清华大学</SPAN></SPAN></STRONG></A></SPAN></B>经济管理学院高级管理培训中心、北京联合大学教师；并担任<SPAN lang=EN-US>MOTOROLA</SPAN>大学、双鹤学院等兼职教授。拥有中国会计师资格，独立董事资格。参加美国哈佛商学院与清华大学联合举办《全球时代的重组》，参加美国亚利桑那州立大学在摩托罗拉大学举办的<SPAN lang=EN-US>MBA</SPAN>课程《企业战略》等课程学习。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.7pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.45"><SPAN class=04style36><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">作为培训讲师，陈晋蓉副教授为国有资产管理委员会、国家计委、广东省组织部等部门；<SPAN lang=EN-US>MOTOROLA</SPAN>、依莱克斯、美国福特汽车等；广东报业集团、中国建设银行、北京商业银行、中国移动、中国电信、中纺集团、海信集团、云南电力、中外运等公司的内训授课。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 25.85pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.45"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【费用及报名】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、费用：培训费<SPAN lang=EN-US>2500</SPAN>元（含培训费、讲义费）；如需食宿，会务组可统一安排<SPAN lang=EN-US>,</SPAN>费用自理。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、报名咨询：<SPAN lang=EN-US>010-63836477<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>63830994<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>13810210257<SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>鲍老师<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、报名流程：电话登记<SPAN lang=EN-US>--&gt;</SPAN>填写报名表<SPAN lang=EN-US>--&gt;</SPAN>发出培训确认函<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、备注：如课程已过期，请访问我们的网站，查询最新课程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、详细资料请访问中国培训资讯网：<SPAN lang=EN-US><A href="http://www.e71edu.com/"><FONT color=#0000ff>www.e71edu.com</FONT></A> (</SPAN>每月在全国开设四百多门公开课，欢迎报名学习<SPAN lang=EN-US>)<o:p></o:p></SPAN></SPAN></P>
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