【正文】 52 公司基本制度 .......................................................................... 52 法人治理結(jié)構(gòu) .................................................................................... 53 股東大會(huì) ................................................................................. 53 董事會(huì) .................................................................................... 54 公司經(jīng)理 ................................................................................. 54 監(jiān)事會(huì) .................................................................................... 54 公司上市規(guī)則 .................................................................................... 54 獨(dú)立董事制度 .................................................................................... 55 獨(dú)立董事的任職資格 ............................................................... 55 獨(dú)立董事的提名、選舉和更換 ................................................. 55 獨(dú)立董事的職權(quán) ...................................................................... 55 獨(dú)立董事的獨(dú)立意見 ............................................................... 56 財(cái)務(wù)會(huì)計(jì)與財(cái)務(wù)管理 .................................................................................... 56 財(cái)務(wù)會(huì)計(jì)概述 .................................................................................... 56 會(huì)計(jì)的概念和對(duì)象 ................................................................... 56 企業(yè)會(huì)計(jì)標(biāo)準(zhǔn) .......................................................................... 56 會(huì)計(jì)核算的基本前提 ............................................................... 56 會(huì)計(jì)核算的一般原則 ............................................................... 56 會(huì)計(jì)要素與會(huì)計(jì)方程式 ............................................................ 57 會(huì)計(jì)循環(huán) ................................................................................. 58 財(cái)務(wù)會(huì)計(jì)核算 .................................................................................... 58 貨幣資金 ................................................................................. 58 應(yīng)收帳款、應(yīng)收票據(jù)和預(yù)付帳款 .............................................. 58 存貨 ........................................................................................ 60 短期投資 ................................................................................. 61 長(zhǎng)期投資 ................................................................................. 61 固定資產(chǎn) ................................................................................. 61 無(wú)形資產(chǎn) ................................................................................. 62 流動(dòng)負(fù)債 ................................................................................. 62 長(zhǎng)期負(fù)債 ................................................................................. 62 所有者權(quán)益 ........................................................................... 62 收入 ...................................................................................... 63 費(fèi)用 ...................................................................................... 63 利潤(rùn) ...................................................................................... 63 本年利潤(rùn)及利潤(rùn)分配 ............................................................. 64 會(huì)計(jì)報(bào)表 ............................................................................... 64 財(cái)務(wù)管理 ........................................................................................... 64 財(cái)務(wù)管理概述 .......................................................................... 64 貨幣的時(shí)間價(jià)值 ...................................................................... 64 資金成本 ................................................................................. 65 財(cái)務(wù)分析 ................................................................................. 65 Part 04 經(jīng)營(yíng)管理技術(shù) VII 杠桿分析 ................................................................................. 65 籌資管理 ................................................................................. 65 投資管理 ................................................................................. 65 股利政策 ................................................................................. 66 營(yíng)運(yùn)資金管理 .......................................................................... 66 財(cái)務(wù)規(guī)劃與控制 .................................................................... 66 4 中國(guó)的內(nèi)部審計(jì)環(huán)境（ 1525%） .......................................................................... 67 中國(guó)內(nèi)部審計(jì)法規(guī)體系 ................................................................................ 67 《中華人民共和國(guó)審計(jì)法》 ............................................................... 67 審計(jì)法在我國(guó)法律體系中的地位 .............................................. 67 審計(jì)機(jī)關(guān)審計(jì)監(jiān)督權(quán)力的特征，授權(quán)審計(jì)和委托審計(jì) .............. 67 依法審計(jì)原則及審計(jì)監(jiān)督的法律依據(jù) ....................................... 68 獨(dú)立審計(jì)原則 .......................................................................... 68 審計(jì)機(jī)關(guān)的雙重領(lǐng)導(dǎo)體制和政府向人大作審計(jì)工作報(bào)告制度 .... 68 對(duì)財(cái)政收支、財(cái)務(wù)收支監(jiān)督審計(jì)的真實(shí)、合法、效益原則 ....... 68 審計(jì)機(jī)關(guān)的職責(zé) ...................................................................... 68 審計(jì)機(jī)關(guān)的權(quán)限 ...................................................................... 69 審計(jì)程序 ................................................................................. 69 法律責(zé)任 ............................................................................... 69 審計(jì)機(jī)關(guān)和審計(jì)人員辦理審計(jì)的職業(yè)要求以及對(duì)審計(jì)人員的職業(yè)道德要求 ............................................................................................... 69 審計(jì)法關(guān)于內(nèi)部審計(jì)的規(guī)定 ................................................... 69 《審計(jì)署關(guān)于內(nèi)部審計(jì)的規(guī)定》 ........................................................ 70 《規(guī)定》的內(nèi)容框架 ............................................................... 70 關(guān)于內(nèi)部審計(jì)的定義 ........