对财务管理学若干名词的思考

文章从现行出版使用的财务管理、财务分析教材中提出了几个值得商讨的基础理论共性问题,诸如：＂流动资产＂与＂速动资产＂内容;＂利息保障倍数＂;投资回报率、营业利润率分子项＂收益＂内涵;＂利润质量＂;资本结构所涉及的＂资本＂概念及其形成之源和实质;＂质量成本＂考核深层意义;＂营业周期＂;财务综合分析等,并给出了新的见解。

Reflection on Several Nouns of Financial Management

This paper puts forword several common problems of basic theory in newly-published teaching books of financial management and financial analysis.These problems deserve much discussion and include： content of Current Assets and Liquid Assets;Interest Coverage Ratio;connotation of ROL and operating margin molecules item ＂income＂;Profit Quality;the concept,source and essence of Capital involved in capital makeup;implication of Quality Cost assessment;Operating Cycle;comprehensive financial analysis,etc.Then,the paper gives new insights into these nouns.