现行财务管理教材仍沿袭计划经济一套，存在着许多问题。一是强调概念，缺少原理。现行教材大部分只讲概念，如财务管理的定义、意义、目标、方法，固定资产的定义等知识，而常用的原理却没有涉及。二是内容冗长，没有重点。教材中许多章节内容太长，如流动资产预测中，用了几? The current financial management textbooks still follow the planned economy, there are many problems. One is to emphasize the concept, the lack of principles. Most of the current textbooks only talk about concepts, such as the definition, meaning, goals, methods, definition of fixed assets, and other knowledge of financial management, but the commonly used principles are not involved. Second, the content is lengthy, without focus. Many chapters in the textbook content is too long, such as liquidity forecast, with a few?