高级会计实务目录第一章财务战略..................................................................................................................................................2一、财务战略目标..........................................................................................................................................2二、财务战略规划..........................................................................................................................................5三、财务战略实施..........................................................................................................................................7第二章企业并购..................................................................................................................................................9一、企业并购的动因与作用..........................................................................................................................9二、企业并购的类型....................................................................................................................................10三、企业并购的流程....................................................................................................................................12四、并购融资与支付对价............................................................................................................................17五、并购后整合............................................................................................................................................19六、企业并购会计........................................................................................................................................20第三章股权激励................................................................................................................................................29一、股权激励方式和条件............................................................................................................................29二、股权激励计划的拟订............................................................................................................................30三、股权激励计划的审批和实施................................................................................................................34四、股权激励会计........................................................................................................................................36第四章套期保值................................................................................................................................................41一、套期保值的本质与作用........................................................................................................................41二、套期保值的原则与方式........................................................................................................................41三、套期保值的实际运作............................................................................................................................42四、套期保值会计........................................................................................................................................45第五章金融资产转移.................................................................................................
