编者按 :当今 ,理财学作为一门实用性很强的财务学科 ,正在我国被广泛应用。理财学不仅涉及到企业内部的投资决策、筹资决策、分配决策、资金管理、财务分析 ,还涉及到企业外部的金融、证券、税收等领域。特别是它能运用很多数理分析方法对企业实际问题加以剖析和研究 ,所以能够帮助企业通过定性和定量的分析 ,通过企业内部和外部的分析 ,提出实际有效的管理措施 ,从而切实提高管理水平和经济效益。在此 ,特辟“理财专栏” ,以交流各港口在理财方面的做法和经验 ,介绍国内外最新的理财理论和方法 Editor’s Note: Today, Money Management as a very practical financial discipline, is being widely used in our country. Money management not only involves the internal investment decision-making, financing decision-making, distribution decision-making, financial management, financial analysis, but also related to the external financial, securities, taxation and other fields. In particular, it can use a lot of mathematical analysis methods to analyze and study the actual problems of enterprises, so it can help enterprises through qualitative and quantitative analysis, through internal and external analysis of enterprises, put forward practical and effective management measures to effectively improve the management level and Economic benefits. In this regard, the special “wealth management column” to exchange port practices and experience in financial management, introducing the latest domestic and international financial management theory and methods