知识财富、虚拟资本对财务管理的挑战及对策

The Wealth of Knowledge,the Virtual Capital for the Financial Management of the Challenges and Countermeasures

知识经济条件下,知识财富、虚拟资本的偏离与不对称,知识财富产生的分散性与爆炸性,对会计主体、财务的内容、会计确认与计量、会计信息的处理、效益的计算与计量、财富的分配等提出了严峻的挑战;知识经济条件下财务管理的目标应从利润最大化转变为知识财富最大化,对知识财富的确认与计量提出新标准,财务管理的内容主要是知识财富,会计主体进行新的界定,在向知识经济过渡期要优化资本结构等以适应新经济的到来。

Under the conditions of a knowledge-based economy, the wealth of knowledge, deviating from the virtual capital and asymmetry, the decentralization and the explosive of the wealth of knowledge have challenged the main accounting, financial practicals, accounting recognition and measurement, and accounting information processing, calculation and measurement of efficiency and the distribution of wealth. The goal of the financial management should be changed from maximizing profits into the wealth of knowledge, the recognition and measurement of the wealth of knowledge should be confirmed by the new standards. The contents of financial management is the wealth of knowledge, making a new definition of the main accounting, and optimizing the capital structure to adapt the arrival of the new economy in the transitional period toward the knowledge-based economy.