ࡱ> '` R0bjbj"9"9<@S@Se!(<<<<<<<PIII80J K\PlytM:M(MMMOOOxxxxxxx$D{h}xQ<uP~O"OuPuPx<<MM&yddduPB<M<MxduPxdd:i,<<iMhM 9'I`?i o yyWё͑'Yyv1y0V[>yyWё3y0Ye萺Ne>yy5yDR0(W 0Oxvz 00 0[xvz 0I{VQYf[/gg RShe250Y{ CSSCIbISTPh"} 110{ EIh"}28{ CSCDh"}5{7yvsQyxNew萧~VYR0,gf[yzOf[f[yMRl gR>yOTV[~NmSU\ (WYef[0yxTxvzuvW{Q-N ]b_b_s~NmNO0S>PO0O{tOo`|~0[tI{Y*N gyrrvxvzeT bbNN|RV[0w萧~T!hOT\Oyxyv S_NwQ gN[q_Tvyrrxvzbg0(Wf[/gO^TNLN'}[~Tv[^(uxvz N (WVQwQ gN[vf[yOR v^(WYt^Yef[Tyx]\O-N y/}N0N[vxvzuW{Q~0N0xvzeT^SxvzeTTy;NxvzQ[Yl1"ROtN[RPractice and Theory of Financial Accounting ,geT|~xvzsNONOW,gt0OQRNO[R02"R{tFinancial Management ,geT|~xvz"R{tvW@xt0W,gelTSU\R0͑pxvzbeu"R{t0lQSD,gtNNPO0ONb,gOxvz0ON(ϑb,gOxvz0 N0W{Qvh,gf[yǏ|~f[`NN[ W{QwQ g:_Ss0RgN㉳QRv^(uWؚB\!kON蕺NMb0,gNNf[MO_kNT Y܀NO{t0'Y-NWON08RNbDlQS0ёNOilQS0ONR@bI{ gsQUSMOv"R0OT[eTv;N{]\O0W,gBl:N1.wQ go}YLNS_0ۏS|^yTReaƋ wQ go}YvS_T(Tf[/gO{Q0_eP^02.wQ g:_vNRR Yq~Џ(usNO0"R0[SvsQWvNNwƋ㉳Q[E03.wQ gNNؚB\!kO{t]\O@b_YvVEƉΑ0beuaƋT[\o(04.NOSvsQ{t[R NNOSvsQ]\O wQ gSs0Rg0㉳Q[EvR05.q~ccTЏ(uNYV Yq~NNe.s0v^wQYN[v,TNQ\OR0V0f[6RTf[`Nt^PUxXxvzuvf[6R:N3t^ (Wf[vgt^P:N5t^0Ǐg(Wt^PvUxXxvzuf[M|{t c 0-NWS'Yf[t^Pxvzuf[M|{t[e~R 0-N'YxW[[2015]1S eNgbL OyUxXuS3ucMRkN0~T }(OyvxvzuS3ucMRJSt^kN FO cgq-NWS'Yf[FUf[b6R[vxvzucMRkN[8h[e~RgbL DN 0sQNOUxXxvzuMPACC cMRkNv[e~R 00N0W{Qe_1.hQe6ROUxXxvzu[LS[^6R0vQ-NNMO[^egf[!h :N,{N[^SNMO[^:NwQ gؚ~LyvONNUSMO0O^NR@b0?e^wQ g0N[ONN~T#N_:_vN[0[L[^#6R [^c[xvzu6R[*NNW{QR0 f[ z0ge.sDe0SRf[/gNAmTON[0nx[xvz0c[yf[xvzI{02.,gf[yUxXuW{QǏ z-NdNBlf[`NccNb[vtW@xwƋY ؏_{wQY:_v[]\OR0R:_[s NO[R W{Q[^(uR0vQ-N[Yef[eSR N:N1t^ SǑ(uƖ-N[NRk[v~Tve_0003.Yef[Q[SOs f[N(u vyrr (WOW{Q(ϑvMRc N ǑSup;mY7hvW{Qe_0Yef[elǑ(uXc0x0!jb~0HhORg0>yOgT[`NI{Yyb__Yef[e_RǑ(uHhOYef[el v^ekXR(WYef[-NO(uHhOvkO l͑tT|[E :_W{Qf[uRgT㉳Q[EvR0004._,{NX X[R0?eV{6R[蕌Tv{ g[~vN[_^bbbR z05.UxXuvċe_~Tċ[f[uvf[`Nb~ SbՋ0\ON0HhORg0X0xbJT0NbJTI{R cYe^S9hncwQSO zyrp1u bv^~T06.͑ƉTR:_?el`` }(TLNS_vW{Q0mQ0 znNf[RBlf[RBl z{|+Rf[RBl z{|+Rf[RBllQqQf[MO5f[yW@x3NN12 O14seminar2W{Qs8eO6;`f[R44f[Rf1 [Lf[R6R0UxXu zYef[16f[e1f[R [Yef[32f[e1f[R0UxXu(Wf[MOeT{MR_{On@b(Wf[yNN@bĉ[v;`f[RTeOf[R02 UxXu9hnc*NNW{QR cf[g O z kf[g Ov;`f[RhQe6RUxXxvzuNǏ20f[RNSbW{Qsvf[R 0hQe6RUxXxvzu zf[`NN,:N2*Nf[g03 ;`f[RN\N44f[R vQ-N_O20f[R O\On14f[R seminar 2f[R0W{Qs8f[R04 eO/fcf[ybN TI{f[RSvUxXu_{ROv z0UxXu^R+RRO@bSf[yNN,gyu6kvNNW@x2N N \6f[R NeQĉ[v;`f[R05 [N/noSSYuf[u lQqQf[MOSMQO @b:5f[R^(W O z-Ne N Of[R19f[RN N0 zn{|+R zs Tyf[ef[R_f[gflQqQf[MO01030210101-NVyrr>yO;NINtN[xvz322,{Nf[g_O/noSSYuf[uSMQO 01010110102lKQ`;NINN>yOyf[el161,{Nf[g11050212101f[/gNAmI482,{Nf[gf[yW@x16125312201{t~Nmf[a!483,{Nf[g_ONN16125312301"ROtN[R483,{Nf[g_O16125312302"R{ttN[R483,{Nf[g16125312303[tN[R483,{Nf[g16125312304{tOtN[R483,{Nf[g O16125312401peϑRgel322,{Nf[g\On14*Nf[R/noSSYuf[u_ 19f[R 16125312402ё^:WtN[R322,{Nf[g16125312403ONbeu{ta!322,{Nf[g16125312404FUltN[R322,{Nf[g16125312405OOo`|~322,{Nf[g16125312406ؚ~bDf[a!322,{Nf[g16125312407VEFUR{t322,{Nf[g16125312408"RbhRga!322,{Nf[g16125312409ONv^-NNyO[1%fyc[eO"RO483%fyc[f[yb TI{f[R_O{tO483%fyc[[f[483%fyc[ N0f[/gxNf[/gNAmBlhQe6RUxXu(Wf[g,TS8!kN Nf[/gbJTbN^ ygSRw~N Nf[/gO[gSR[^~~vseminar,,gN;N!kpeN\N3!k(W3uۏLUxXf[MOeT{KNMR UxXu^N@b(WUSMObvsQNNv,gyuۏLN!kf[/gNAm;mR0kQ0f[MOe bJTxvzu^(W[^c[ N ~T[W{Qs rz[bf[MOe0e ^SOsNNf[MOyrp zQf[N(u l͑㉳Q[E0f[MOe^SOsf[u]|~ccOt0NNwƋTxvzel wQY~TЏ(uOf[ySvsQf[yvt0wƋ0el RgT㉳QO[EvR rzbbNy]\OvR wQ gReT[(uNB*CJKHOJQJ^Jo(ph&h;}^B*CJKHOJQJ^Jo(phh',eCJOJQJo(h)CJOJQJo(hL]Fh1>CJOJQJo(&h0h05CJ OJPJQJaJ o( h1>5CJ OJPJQJaJ o(&hL]Fh1>5CJ OJPJQJaJ o( h)5CJ OJPJQJaJ o(+h4(h=F5B*CJ0OJQJaJ0o(ph(*JzX ~  $dp$Ifa$gdBV. dH@&gd8@dHWD`gddHWD`gdUudpgdAgd+.d ]WDYD`gdj@&gd$f $@&a$gd0gd0.  ( 0 T x   . 4 P V j n زءءؑseUE8hIhOJQJaJhIh OJQJaJho(hIh&{[OJQJaJho(hIhhOJQJaJhhIhhOJQJaJho(hIhOJQJaJo(hIh3COJQJaJho(!hIhB*OJQJaJph$hIh3CB*OJQJaJo(ph$hIh/B*OJQJaJo(ph$hIhB*OJQJaJo(ph'hIhS5B*OJQJaJo(phn r v x |  2 4 6 B D F V X \ ^ ` x z Ȼ񭻭ȟȃȃȃȭȭȟuehIh OJQJaJho(hIhAOJQJaJo(hIh3COJQJaJo(hIh&{[OJQJaJo(hIhMXOJQJaJo(hIhhOJQJaJo(hIhhOJQJaJhIhOJQJaJo(hIh OJQJaJo(hIhOJQJaJhIh/OJQJaJo(! . 4 T n 26FHӴzfRD1D1$hIhuGMB*OJQJaJo(phhIhuGMOJQJaJo('hIhR5B*OJQJaJo(ph'hIh/5B*OJQJaJo(ph'hIh8@5B*OJQJaJo(ph$hIh F;B*OJQJaJo(ph$hIh8@B*OJQJaJo(ph!hIhB*OJQJaJphhIhOJQJaJo(hIhOJQJaJhIh OJQJaJho(hIh&{[OJQJaJho(&,.2FFkd$$IfTl\r2 4  t0644 laytBV.T$dp$Ifa$gdBV.HXZ`bpvxz "&v $XZ|lfhjlۿ۱۱۱۱~'hIhuGM5B*OJQJaJo(phhIhuGMOJQJaJ#hIhuGMKHOJQJ^JaJo(hIhuGMOJQJaJo(6hIhuGMB*OJQJ^JaJfHph444q $hIhuGMB*OJQJaJo(ph!hIhuGMB*OJQJaJph.4kd$$IfTle\r2 4  t0644 laytBV.T$dp$Ifa$gdBV.dp$IfWD`gdl< 4kd$$IfTl \r2 4  t0644 laytBV.Tdp$IfWD`gdl<$dp$Ifa$gdBV.&4kd$$IfTl\r2 4  t0644 laytBV.Tdp$IfWD`gdl<$dp$Ifa$gdBV. "dfdp$IfWD`gdl<$dp$Ifa$gdBV.fhlfUFFF4dp$IfWD`gdl<$dp$Ifa$gdBV.kd\$$IfTl\r2 4  t0644 laytBV.TfhjlzzF==/dHWD`gdUu dH@&gd8@kd3$$IfTl\r2 4  t0644 laytBV.T$dp$Ifa$gdBV.lzjz~*.pt "(ǴǡNJǡǡǡNJs\H'hIhS5B*OJQJaJo(ph,hIh F;B*KHOJQJ^JaJo(ph,hIh*B*KHOJQJ^JaJo(ph,hIhB*KHOJQJ^JaJo(ph$hIhRB*OJQJaJo(ph$hIh(p$B*OJQJaJo(ph$hIhB*OJQJaJo(ph!hIhB*OJQJaJph'hIh8@5B*OJQJaJo(phz*p "6| $dH1$a$gdUu$dH1$`a$gd#)dHgd*dHgd3dHWD`gd%dHWD`gd3 dH@&gd3$dH1$WD`a$gd$dH1$WD`a$gdUudHWD`gdUu(06b .TıiR>R&hIhPKHOJQJ\^JaJo(,hIhB*KHOJQJ^JaJo(ph,hIh*B*KHOJQJ^JaJo(phhIh F;OJQJ\aJo(!hIh%B*OJQJaJphhIh%OJQJ\aJo($hIh%B*OJQJaJo(ph$hIh3B*OJQJaJo(ph'hIhS5B*OJQJaJo(ph'hIh*5B*OJQJaJo(phTd02>@`xìqZC/C&hIhKHOJQJ\^JaJo(,hIhB*KHOJQJ^JaJo(ph,hIhW_B*KHOJQJ^JaJo(ph$hIhW_B*OJQJaJo(ph!hIhW_B*OJQJaJph,hIh*B*KHOJQJ^JaJo(ph,hIhB*KHOJQJ^JaJo(ph$hIh#)B*OJQJaJo(ph$hIhKB*OJQJaJo(ph,hIh3B*KHOJQJ^JaJo(ph xzdf$&*0ֿֿֿ֨lXA,hIh F;B*KHOJQJ^JaJo(ph&hIhJKHOJQJ\^JaJo(,hIhPB*KHOJQJ^JaJo(ph!hIh{t(B*OJQJaJph&hIhPKHOJQJ\^JaJo(,hIhW_B*KHOJQJ^JaJo(ph,hIh*B*KHOJQJ^JaJo(ph,hIhB*KHOJQJ^JaJo(ph#hIhKHOJQJ^JaJo(&$.8 $Ifgdt+$dd1$[$\$a$gd5- dH@&gd5-$dH1$`a$gdg$dH1$`a$gdUu $dH1$a$gdUu 6:FJTVX\dhjprvzï~~~~p~p~~p~p~~p~b~hIhiOJQJaJo(hIhyZOJQJaJo(hIhc!xOJQJaJo(#hIhc!xKHOJQJ^JaJo( hIhc!xKHOJQJ^JaJ'hIh5-5B*OJQJaJo(ph'hIhJ5B*OJQJaJo(ph'hIhS5B*OJQJaJo(ph'hIhy5B*OJQJaJo(ph#8:FJVZUJAAA $Ifgdt+ $1$Ifgdt+kd $$IfTl\lD  t0644 laytt+TZ\djrxUJAAA $Ifgdt+ $1$Ifgdt+kd$$IfTl\lD  t0644 laytt+TxzUJAAA $Ifgdt+ $1$Ifgdt+kd$$IfTl\lD  t0644 laytt+TUJAAA $Ifgdt+ $1$Ifgdt+kd$$IfTl\lD  t0644 laytt+TUJAAA $Ifgdt+ $1$Ifgdt+kdR$$IfTl\lD  t0644 laytt+T hnXZrtzҿ񿗀n\nE,hIhc!xB*KHOJQJ^JaJo(ph#hIhYsKHOJQJ^JaJo(#hIhyZKHOJQJ^JaJo(,hIhyZB*KHOJQJ^JaJo(ph,hIhMzB*KHOJQJ^JaJo(ph!hIhMzB*OJQJaJph$hIhMzB*OJQJaJo(ph hIhc!xKHOJQJ^JaJhIhc!xOJQJaJo(hIhMzOJQJaJo(btUJ8888d$IfWD`gdl< $1$Ifgdt+kd$ $$IfTl\lD  t0644 laytt+TvxzӼӎzgYL>0hIh{OJQJaJo(hIhOJQJaJo(hIhOJQJaJhIhc!xOJQJaJo($hIhH9B*OJQJaJo(ph&hIhH9KHOJQJ\^JaJo(,hIhH9B*KHOJQJ^JaJo(ph,hIh{B*KHOJQJ^JaJo(ph,hIhMzB*KHOJQJ^JaJo(ph,hIhyZB*KHOJQJ^JaJo(ph)hIhyZB*KHOJQJ^JaJphxzi^SEEE$$1$Ifa$gdt+ $dHa$gd $dHa$gd{kd $$IfTl0D t0644 laytt+Td$IfWD`gdl<$$1$Ifa$gdt+ kd $$IfT-ֈ;q)#H#E0 <64-abp<ytt+T4Jd   " ( V Z j p !(!8!>!t!!!!!!!!!!!!"""","2"X"\"l"r""""""⼱DZǧhcOJQJaJhj(OJQJaJo(hVUOJQJaJo(hIhj(OJQJaJhIhj(OJQJaJo(hIhj(KHOJQJaJhIh)KHOJQJaJ@024flpz|~$$1$Ifa$gd)FfZ $$Ifa$gdFf $$Ifa$gdt+$$1$Ifa$gd$$1$Ifa$gdt+$$1$Ifa$gdt+   < B F P $dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+Ff $$Ifa$gd]?$$1$Ifa$gd$$1$Ifa$gdt+$$1$Ifa$gdt+Ff $$Ifa$gdt+P V $$1$Ifa$gd]?V X kd$$IfT-4ֈ;q)#H#E0 <64-abp<ytt+TX Z $1$IfWD`gdl<$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+$$1$Ifa$gdt+dH$G$H$Ifgdt+ $Ifgd]? kd$$IfT-4ֈ;q)#H#E0 <64-abp<ytt+T $1$IfWD`gdl<$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+$$1$Ifa$gdt+dH$G$H$Ifgdt+ $Ifgd]? kdf$$IfT-4ֈ;q)#H#E0 <64-abp<ytt+T !!!!!$1$IfWD`gdl<$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+$$1$Ifa$gdt+dH$G$H$Ifgdt+ $Ifgd]?! !kd7 $$IfT-4ֈ;q)#H#E0 <64-abp<ytt+T !(!L!R!V!`!!! $$Ifa$gd=:$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+!! kd"$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T!!!!!!!$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+!! kd$$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T!!"" """$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+"" kd&$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T""B"H"L"V"X"$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+X"Z" kd($$IfT-4kֈ;q)#H#E0 <64-abp<ytt+TZ"\""""""$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+"" kd)$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T"""""""$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+""""""##&#,#R#V#f#l#########$$.$4$X$\$l$r$$$$$$$$$%% %0%6%H%J%`%d%t%z%%%%%%% &&̾̾̾̾̾̾̾̾̾̾̾א *hIhj(KHOJQJaJ *hIhj(OJQJaJhIhj(KHOJQJ\aJhIhj(OJQJaJo(hj(OJQJaJo(hIhj(KHOJQJaJhIhj(OJQJaJhIhcOJQJaJ8"" kd+$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T"""####$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+## kd-$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T##<#B#F#P#R#$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+R#T# kd/$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+TT#V######$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+## kd1$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T#######$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+## kd3$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T##$ $$$$$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+$$ kd5$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T$$B$H$L$V$X$$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+X$Z$ kd7$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+TZ$\$$$$$$$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+$$ kd9$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T$$$$$$$$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+$$ kd;$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T$$% %%%%$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+%% kd=$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T% %J%P%T%^%`%$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+`%b% kd?$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+Tb%d%%%%%%$dH$G$H$Ifa$gd$dH$G$H$Ifa$gdt+dH$G$H$Ifgdt+ $$Ifa$gdt+%% kdA$$IfT-4kֈ;q)#H#E0 <64-abp<ytt+T%%%%%%%$$1$Ifa$gd$$1$Ifa$gdo $1$Ifgdt+$$1$Ifa$gdt+%%kdC$$IfT-4ֈ;q)#H#E0 <64-abp<ytt+T%%%%& &&&&& &$&,&8&:&<&T&V&Z&b&FfJ;d$1$IfWD`;gdl<FfGd$1$Ifgdt+$$1$Ifa$gd$$1$Ifa$gdt+$$1$Ifa$gdt+&8&:&<&R&V&X&d&f&&&&&&&&&&&&&&&'''''taN$hIh F;B*OJQJaJo(ph$hIheB*OJQJaJo(ph%hIhj(@B*OJQJaJph0jhIhj(KHOJQJUaJmHnHu$ *hIhj(B*OJQJaJph!hIhj(B*OJQJaJphhIhj(OJQJaJhIhj(KHOJQJ\aJ *hIhj(KHOJQJaJhIhj(KHOJQJaJb&d&f&h&r&t&x&&&&&&&&||$dH$Ifa$gdt+ dH$Ifgdt+$dH$Ifa$gdoFfQ$d$1$Ifa$gdt+$$1$Ifa$gd$$1$Ifa$gdt+$$1$Ifa$gdt+Ff6N;d$1$IfWD`;gdl<&&&&&&&&&&&&&&&&&Ff/Y$dH$Ifa$gd$dH$Ifa$gdL dH$Ifgdt+$$1$Ifa$gdt+FfU $Ifgd{+ $1$Ifgd{+d$1$Ifgd{+$dH$Ifa$gd&''''('((((V))n}} $dH1$a$gdDF%$d-D1$M WD`a$gd c$dH1$`a$gd:8 dH@&gdydHWD`gdedHgdydHgdFf\d$1$Ifgd{+$dH$Ifa$gd ''''"'&'('@'D'F'T'Z'^'`'z''''''(((ijčqcUG9hIhDF%OJQJaJo(hIhyOJQJaJo(hIhOJQJaJo(hIh8OJQJaJo(hIh1OJQJaJo(hIh OJQJaJo($hIh B*OJQJaJo(ph$hIh8B*OJQJaJo(ph!hIhB*OJQJaJph$hIhB*OJQJaJo(ph'hIhS5B*OJQJaJo(ph'hIhy5B*OJQJaJo(ph(((b(l((((()@)T))))nخ؛؛rp____L$hIh F;B*OJQJaJo(ph!hIhyB*OJQJaJphU/hIhB*KHOJQJ\^JaJo(ph hIh cKHOJQJ^JaJ$hIh:8B*OJQJaJo(ph$hIh B*OJQJaJo(ph,hIhyB*KHOJQJ^JaJo(ph$hIhyB*OJQJaJo(ph'hIhy5B*OJQJaJo(ph:NnxOf[MOev(ϑ xvzu^(W[^vc[ N Ǐge.s06eƖDeTgxvznx[e v^b_b_bJT0UxXuge.sDe^(W60{N N vQ-NYeDe^(W NRKNNN N0e ]\ON,^(W,{Nf[t^+g>NL_bJTO0!k *gǏ ^(W6*NgQeZP0Ǐ_bJTT MbۏLxvz01uNyrkSV[evZPQ͑'Ytev {~Ǐ_ z^v^v^^ߏT{e0UxXu bJT^(WNN@b(W|lQ_ۏL (W,{ Nb,{Vf[gQ[b [bT^kXQ 0-NWS'Yf[xvzuf[MOe bJT 0 v^Nf[bxvzuYe{t-N_X[ch0]N0NN[T>yO[1. SR,gLNvNN[T>yO[5f[R (Wf[g_{ON\N1t^v[`N[ SǑ(uƖ-N[NRk[v~Tve_0xvzu^cN[R dQ[;`~bJT ~[ gsQ#N0[^0@b(WN~USMO8hǏT_v^vf[R Ndk\O:NcNf[MOv͑Onc0wQ g Nt^N N"R0O0[vsQNN]\O~vf[u SNǏcNNN[R]\O;`~I{e_ _v^[f[R0 >yO[ /f@b ghQe6RUxXuv_Os01ux]wQSO~~[eT8h02SNHhOxvzN_S;mR2f[R (Wf[g_{SNHhOxvzN_S;mR SbFONPNrzbOSRc[^Ǐ[0Wxb_bYef[HhO0SNON{tT;mRv^b_b{tT⋥bJT0SRf[uHhO'Y[0ShHhOxvzebvf[/gbg0HhOxvzN_S;mR1uc[Ye^9hncf[uSNvHhO_S]\O`Qbyxbgċ[b~ f[uS_v^vf[R0AS0f[t^;`~N8h(Wkf[t^>eGPMR 1uf[!h~~[xvzuNt^egv?el``hs0 zf[`Nb~0yxT[N~I{ebۏLN!khQb;`~0ċ[T8h 8h~g\O:NtexvzuvVYf[ё0Rf[ёI{~0ċOT[{ vOnc0kf[g[xvzuۏL[{ 0Rf[ĉ[vxvzu\9hncxvzuf[M|{tĉ[ۏLf[M|Yt01ux]wQSO~~[eT8h0ASN0f[MOe]\Of[MOe-Nghg1uf[b# R|~bhg\~[,gNNxvzuve]\OۏU\`Q0S_v6k'`bg0X[(Wv Ngvhv]ݍI{ۏL-Nghg8h0[X[(Wv cQ㉳QvcebBl0-Nghg[c(Wkt^v6g Neb12g NeۏL01Shf[/geBl%Ny2 0VEOQR 0 "?eOS -NV"?e~NmQHr>y3 0"ROi_ 0 Z\Lы -NV"?e~NmQHr>y1992t^ 4 0Ot 0 dlN:N0"܀ Nwm"~'Yf[QHr>y1997t^ 5 0[t~g 0 eUxI{ы -NVFUNQHr>y1990t^ 6 0Advanced Management Accounting 0 Robert S.Kaplan7 0Relevance Lost the Rise & Fall on Management Accounting 0 Robert S.Kaplan, H.Thomas Johnson8 0A Review of Recent Development of Management Accounting 0 Robert W.Scapens9 0kVEO 0 ĞN_0H{mI{ы -NVFUNQHr>y10 0lQS"R{t 0 N0 N [] Sy2003.1 11 SlbWOSYe z,{1wS0,{2wS   SS0se0*geg -NV"?e~NmQHr>y 1998t^12 [[o0g_QWsNeOt S'Yf[QHr>y 2001t^ 0sNe"ROt 0 1991t^Hr 13 lQS"Rt"R{t~xQыN Z^LёhW Rfы NS"~'Yf[QHr>y0WuYeQHrƖV 2002t^6g14 bD~TtND,g^:W:[=Z^FYnfW ZWы :gh]NQHr>y15 |Qv^0͑~NlQSc6R  J._.Ze S.ѐIQ  ဉ[.A.ςW Ueы16 bD{tf[;=_pQKQJlZSPW hTRI{ы ~Nmyf[QHr>y 1999t^9g17 Financial ManagementPractice and theory10th edition Eugene FBrigham Michael CEhrhardt -NV"?e~NmQHr>y18 Corporate Finance5th Ross, Mcgraw-Hill 199919 Financial Management and ControlACCA 200120 Strategic Financial ManagementACCA 200121 lz\,l*mmW.lQS"Rt;NAm.'Yޏ:NS"~'Yf[QHr>y,2004t^Hr22 YR.sN"Rtxvz.SN:~Nmyf[QHr>y,2000t^Hr23 lz\.D,g~gtS.SN:~Nmyf[QHr>y,1999t^Hr24 Ng~[;N.lQSltSRNVEk.SN:-NV"?e~NmQHr>y,2001t^Hr25 YO~(.{tOf[xvzu(u .SN:-NVNl'Yf[QHr>y,2005t^Hr,{NHr 26 [R]Z^Y R. SSyrWilliam R. Scott W HIleI{ы 0"ROt 0 :gh]NQHr>y 2000t^11g,{1Hr027 []WeL.t(0pgW\_L.P؞\fW H\NS0ĞN_I{ы 0[Ot 0 NS"~'Yf[QHr>y 1999t^9g,{1Hr028 []Z^H.k_W NNY;Nы 0"RHTb  Oi}T 0 NS"~'Yf[QHr>y 1999t^8g,{1Hr029 []Yi`Qh_W e~fI{ы0F_f!h 0ONc6Rt 0 NS"~'Yf[QHr>y 2000t^12g,{1Hr030 []R^ti`0W/Oyr W. eaSm_e0ȏKQ\eYZS\_W N04b_f0UO^mI{ы 0"RNOxvzelNel 0 :gh]NQHr>y 2004t^4g,{1Hr031 _g[0ςeuQ 0S_NO[xvzel 0 NS"~'Yf[QHr>y 2001t^4g,{1Hr0 32 NbkbT^tNb OW 1gVlы 0 HYPERLINK "http://mylibrary.lib.szu.edu.cn/webpac/CatalogDetail.aspx?type=gcts&ctrlno=1087669" \o "~Oo`" \t "_blank" "Rbh _2NSs 0Nl'Yf[QHr>y2005Hr33 g\eP^)RWS, v\B`yrW [^lI{ы 0 HYPERLINK "http://mylibrary.lib.szu.edu.cn/webpac/CatalogDetail.aspx?type=gcts&ctrlno=963843" \o "~Oo`" \t "_blank" VvO[HhO|  0Nl'Yf[QHr>y2005Hr34 Sy2003Hr35 [V]John J. WildFinancial statement analysis8th ed SN'Yf[QHr>yTVy;NR11 0-NVlQO^ 0 -NVlQO^OSO;NR12 0-NV[ 0 -NNSNlqQTV[r;NR13 0"RNO[ R 0 -NVNl'Yf[YpSb RDe14 0"O 0 "OBg_>y15 0"Og R 0 "Og RBg_>y16 0OKNS 0 OKNS17 0~Nmxvz 0 -NV>yOyf[b~Nmxvz@b;NR18 0{tNLu 0 VRbSU\xvz-N_;NR19 0~xvz 0 V[~@\20 0ёxvz 0 -NVNlL2.ON[TUSHSf~ 9\ R` 8nf _ s N܀R s[m RTh U Q ^ 闆^pQ PAGE PAGE 5nH$LNzzdHWD`gdxdHgdw^$dh-D1$H$M WD`a$gdKdHWDYD2`gdDF%dHWD`gdUu$dh-D1$H$M WD`a$gdO dH@&gdUudHWD`gd4*<>@H^`LRŷ}j\jNj;j}$hIhB*OJQJaJo(phhIhOJQJaJo(hIhOJQJaJo($hIhB*OJQJaJo(ph&hIhDF%KHOJQJ\^JaJo(&hIhOKHOJQJ\^JaJo(#hIhOKHOJQJ\^JaJhIhOOJQJaJo('hIh!Y5B*OJQJaJo(ph'hIhy5B*OJQJaJo(ph$hIhl<B*OJQJaJo(ph"$jx .JƲxxxjWD$hIhGmB*OJQJaJo(ph$hIh%B*OJQJaJo(phhIh-yOJQJaJo($hIh-yB*OJQJaJo(ph$hIhz<B*OJQJaJo(ph'hIhKb5B*OJQJaJo(ph'hIhy5B*OJQJaJo(ph$hIh F;B*OJQJaJo(ph&hIhKHOJQJ\^JaJo(#hIhKHOJQJ\^JaJJLNRb*,.0248>DFJVZ\nrƲ{{{{ƲgTAT$hIh3B*OJQJaJo(ph$hIhzB*OJQJaJo(ph'hIh F;5B*OJQJaJo(ph$hIhB*OJQJaJo(ph$hIhxB*OJQJaJo(ph!hIhB*OJQJaJph'hIhKb5B*OJQJaJo(ph'hIht#5B*OJQJaJo(ph$hIh F;B*OJQJaJo(ph$hIh1B*OJQJaJo(phNbF\{mdpWD`gdxdpgd0KdHgdUu$dH1$G$WDYD2`a$gd3 dH`gdodHWDXD2`gdo$dH1$G$WDYD2`a$gdzdH@&WD`gd,dHWD`gd, dH@&gdUu Ƴڎڎڎ{jWGhIh?e5OJQJaJo($hIhEB*OJQJaJo(ph!hIh3B*OJQJaJph$hIh3B*OJQJaJo(ph'hIhKb5B*OJQJaJo(ph!hIhoB*OJQJaJph$hIhoB*OJQJaJo(ph'hIh5B*OJQJaJo(ph'hIht#5B*OJQJaJo(ph!hIhzB*OJQJaJph$(8DX^pt| &*268>JL\djprNPƸ❸⫝⫝⫝hIhLOJQJaJo(hIh?eOJQJaJhIhaWoOJQJaJo(hIh F;OJQJaJo(hIhOJQJaJo(hIh?eOJQJaJo(hIh F;5OJQJaJo(>XjBjZ d8TdhVDWD^`gd?e dh^gd F;dh@&`gd?e@BHXZlpvjrZb dl8@T\2:&Zbdhlnt|~hIhLOJQJaJhIh F;OJQJaJo(hIh?eOJQJaJo(hIh?eOJQJaJP2tpB`>dh^gd F;dh@&`gd?e dh^gd F; 48X`bdhjpxz|~ z  $4:<>@BJprz~!jhIh?eOJQJUaJhIh F;OJQJaJo(hIh?eOJQJaJhIh?eOJQJaJo(Nhjl &(`bnr "Nt~ \`f䷩hIhOJQJaJo(hIhOJQJaJo(hIhKOJQJaJo(hIh F;OJQJaJo(!jhIh?eOJQJUaJhIh?eOJQJaJhIh?eOJQJaJo(=f>Drz 8@^f .6PRTfǹ~vrvrvhlAjhlAU$h?eh?eB*OJQJaJo(ph$hIheB*OJQJaJo(ph(hIhD#B*OJQJ^JaJo(phhIheOJQJaJo(hIh}OJQJaJo(hIhKOJQJaJo(hIh F;OJQJaJo(hIh?eOJQJaJo(,>r8^ .RTfdHWD`gdedpWD`gdxdh^gd F;  "$&(,.0$h?eh?eB*OJQJaJo(phhc0JmHnHu h{+0Jjh{+Uh{+jhlAUhlA(*,.0dHWD`gde &`#$+D &dP :182P/R :p{+. A!"R# $z%S $$If!vh545 55#v4#v #v#v:V l t06,545 55aytBV.T$$If!vh545 55#v4#v #v#v:V le t06,545 55aytBV.T$$If!vh545 55#v4#v #v#v:V l  t06,545 55aytBV.T$$If!vh545 55#v4#v #v#v:V l t06,545 55aytBV.T$$If!vh545 55#v4#v #v#v:V l t06,545 55aytBV.T$$If!vh545 55#v4#v #v#v:V l t06,545 55aytBV.T$$If!vh5D5 55 #vD#v #v#v :V l t06,5D5 55 ytt+T$$If!vh5D5 55 #vD#v #v#v :V l t06,5D5 55 ytt+T$$If!vh5D5 55 #vD#v #v#v :V l t06,5D5 55 ytt+T$$If!vh5D5 55 #vD#v #v#v :V l t06,5D5 55 ytt+T$$If!vh5D5 55 #vD#v #v#v :V l t06,5D5 55 ytt+T$$If!vh5D5 55 #vD#v #v#v :V l t06,5D5 55 ytt+T$$If!vh5D5#vD#v:V l t06,5D5ytt+Th$$If!vh55 56555%#v#v #v6#v#v#v%:V - <6,5E555505/ 4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,5E555505/ / / / /  4-ap<ytt+Tkd $$IfT-4ֈ;q)#H#E0 <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,5E555505/ / / / / /  4-ap<ytt+Tkd$$IfT-4ֈ;q)#H#E0 <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4{ <6++,5E555505/ /  / / / / /  / 4-ap<ytt+TkdB$$IfT-4{ֈ;q)#H#E0 <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -T <6,5E555505/ /  / / / / /  4-ap<ytt+Tkd $$IfT-Tֈ;q)#H#E0 <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,,5E555505/ / / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,,5E555505/ / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,,5E555505/ / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,,5E555505/ / / / / / / 4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/ /  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4k <6++,5E555505/  / / /  / / / / / / 4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6+,5E555505/ / / / / / / /  4-ap<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4B <6++,5E555505/ /  / /  4-ap<ytt+TkdsE$$IfT-4Bֈ;q)#H#E0 <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4B <6++,5E555505/ / / /  4-ap<ytt+TkdI$$IfT-4Bֈ;q)#H#E0 <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4B <6++,5E555505/ / / /  4-ap<ytt+TkdL$$IfT-4Bֈ;q)#H#E0  <64-abp<ytt+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4B <6++,5E555505/ / / /  4-ap<yt?rTkd"P$$IfT-4Bֈ;q)#H#E0 <64-abp<yt?rT$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,5E555505/ / / / / / /  4-ap<yt{+TkdS$$IfT-4ֈ;q)#H#E0` <64-abp<yt{+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4 <6++,5E555505/ / / / / /  4-ap<yt{+TkdnW$$IfT-4ֈ;q)#H#E0  <64-abp<yt{+T$$If!vh55 56555%#v#v #v6#v#v#v%:V -4B <6++,5E555505/ / / / / / 4-ap<yt?rTkd[$$IfT-4Bֈ;q)#H#E0  <64-abp<yt?rTJ@J cke $1$a$ CJKH_HaJmH nHsH tH$A@$ ؞k=W[SOFi@F nfhY}  / E _ w !! !)!e!g!h!j!k!m!n!p!q!r!}!~!!!!!!00000000 0 0 0 0 0 00  0 0 0 00  0 0 0 00  0 0 0 00  0 0 0 00  0 0 00P000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0  0 0 0 0 0 0  0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0 0 0 0 0 0  0 0 0 0 0 0 0 0 0 0 0 0 0 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000000000000000000000000000000000000000000000000000000000000000000000000000ȑ0000ȑ0000 ȑ0000 ȑ00@000|0000@0@000Dȑ00] ^   + , M N m n ,-KLjk,-PQop23ABVbcst!ȑ00EDUB2,ȑ00G|Uȑ00Fȑ00Eȑ00CB200B2, 00000000000000@00 0@00 0000000޿0000@< 00000000000000000000000000000!0000#0@00%0000'0000)0000+0000-0000/000010000300005000070@0fh09000000;0<000>0000@000 00' '''*n Hl(Tx"&'(Jf0#%&')/15Kfjk~ffz8ZxP V X ! !!!!!""X"Z"""""##R#T#####$$X$Z$$$$$%%`%b%%%%%b&&&nN>0 !"$(*+,-.02346789:;<=>?@ABCDEFGHIJLMNOPQRSTUVWXYZ[\]^_`abcdeghi}.5Of!XXX!#*!!@  @ |(  D   "?B S  ? H0(  T!t | d!!>*urn:schemas-microsoft-com:office:smarttags PersonName ( ProductIDeThQe6RFNRSU[gqu}  (,5<>GSTV]fghz*inM6<7:fiNTW<=RW  ^ a u w x   4 7 ] l | F N O Q R T U Y Z \       8 A  dh 79nouv %&|~&' !%.04?IMOSY[bmw{}*24<HI  %)*/IM\`ch|}  $%&'@Abckl~$'(,-5689BGINQRZ[]^ejlqtu|} #'(*,-/5679<CFimnoqrtz{|~3789;<>Cbfghjkmsxy}~!$&(+5PYZfgostz|8=ABWX\]{|    . 3 D I ^ c v { ! !!!"!(!Y!Z!\!]!_!b!e!e!g!g!h!h!j!k!m!n!p!q!!!178;   ux:= EF,5! % -!.!0!1!;!]?X@AlACmEFL]F%HI',IGIbIJK]tKuGM~M6-O!PZP+RTwU0UVUh\UCX!YyZ"\[&{[B^w^;}^K_SW`8h,hrjZlqlKoaWo^0q]PES'4(Y\r8;BKGi7]Uj_w"2_r4nLEKb+t3k3U)a: =F  E>@q:l<z YByRzc{bh=`3hfMz+.5)41>&nS?rkt+$fo@|}L@ZD#HdwxO}$0?l![3CefgiM345 < = B C F O R U Z ] ^ d      ! # ( + , - B E G L M N O b e g l m n o  !$&+,-.@CEJKLM_bdijkl~ !$&+,-.EHJOPQRdginopq *+-12349:<@ABFKNPTbcdilnrstuy|~d!!y0y0"@   L!@@@@"@&@UnknownGz Times New Roman5Symbol3& z Arial;[SOSimSun;ўSOSimHei;5 N[_GB23125& zaTahoma7&{ @Calibri QhFgCGF73j<j<!Z&!),.:;?]}    & 6"0000 0 000000 =@\]^([{  0 0 00000;[ T!T!2q ?'*2 Normal.dotN~f[yNxNTy1202 ]FU{tUSERAdministrator  Oh+'0 $ D P \ht|$һѧƴƣ1202 ̹USER Normal.dotAdministrator55Microsoft Office Word@,*@ @* 1@j՜.+,D՜.+,D  <T!' ([c _PID_HLINKSKSOProductBuildVerAARhttp://mylibrary.lib.szu.edu.cn/webpac/CatalogDetail.aspx?type=gcts&ctrlno=570529HRhttp://mylibrary.lib.szu.edu.cn/webpac/CatalogDetail.aspx?type=gcts&ctrlno=9638432pShttp://mylibrary.lib.szu.edu.cn/webpac/CatalogDetail.aspx?type=gcts&ctrlno=10876692052-8.1.0.3405  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~    Root Entry F8Data ^1TableF~WordDocument<SummaryInformation(DocumentSummaryInformation8CompObjm  FMicrosoft Office Word ĵ MSWordDocWord.Document.89q