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作为教育部普通高等教育“十一五”国家级规划教材项目,我们开发了这本《财务管理案例》教材。本教材系财务管理本科专业的课程之一,其体例、案例选取、内容体系的设计思路是:(1)充分体现财务管理在理论、实务与政策三个方面的有机统一。通过案例教学,学生能够在学习财务管理基本原理的基础上,继续提升自身清晰的专业理念、高超的专业技能和敏锐的专业判断水准。(2)充分体现财务管理活动对特定的理财环境和案例教学的实践性、操作性要求。本书案例来源全部是真实的案例,而且绝大部分是“中国制造”,并以中国上市公司案例为主。(3)在案例的选取和内容安排上尽可能反映财务管理课程的基本问题、知识点,既要考虑全面,又要能突出重点,还要把握难点。(4)便于教师教学和学生自学。 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我国是社会主义国家,发展和改革是我国现阶段的两大主题。社会主义经济增长与发展, 社会主义经济体制改革,既需要社会主义经济理论的指导,又为社会主义经济理论的建设与 发展提供了基础。社会主义制度在人类历史上出现和存在的时间还不长,并没有留下多少 成熟的可资遵循的现成经验和可作为 典范的社会主义经济理论成果。我国的社会主义制度从三大改造基本完成算起,只经历了40 多年的时间。从社会经济发展的历史长河来看,这只是一个短暂的时期。撇开原始社会经 历了两三百万年的时间、奴隶社会和封建社会各经历了几千年的时间不说,单拿资本主义社 会来讲,从16世纪西欧建立资本主义制度到世界资本主义发展的今天,已有四五百年的时 间。马克思是在资本主义发展已经成熟的19世纪,写出深入研究资本主义经济的不朽著作《 资本论》和其他有关经济学著作的,当代西方经济学也大都是以当代发达的资本主义经济作 为研究模式的。而社会主义制度的历史还很短,我国的社会主义经济还很不成熟,事实上还 处在制度变革和探索的过程中。特别像我国这样一个原来经济十分落后的半殖民地半封建国 家,没有经历过独立的资本主义制度发展阶段,不是由资本主义转入社会主义的,我们不能 教条主义地照搬马克思100多年前设想的在发达资本主义基础上建立的社会主义模式,也不 能照搬外国的模式。我们只能从自己的具体社会经济条件和特定的国情出发,走自己的路 ,建立有中国特色的社会主义。 改革开放前二十几年“左”的错误,给我国社会主义事业造成了巨大的损害,延缓了我国的 经济发展 ,也损害了我国的社会主义经济理论建设。总结以往的经验教训,表明我们过去对什么是社 会主 义,怎样建设社会主义的问题,是认识不清的。邓小平同志紧紧抓住这个大问题,领导全党和全国人民对社会主义进行再认识。邓小平理论的核心或主题,就是要弄清什么是社会主义,怎样建设社会主义。对这个根本问题认识和解决的程度如何,很大程度上制约着社会主义经济理论或社会主义经济学的建立和发展状况。本来,不成熟的社会主义经济,难以反 映为成熟的社会主义经济理论。我国的社会主义建设和发展,要经历十几代、几十代人的时 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