我国企业财务管理观念的演进与创新

The development and innovation of enterprise finance management concept

企业财务管理观念体系由基础观念和业务观念两个层次组成。随着市场经济体制的确立和发展 ,我国企业已逐步摒弃了传统的理财观念 ,树立起了与市场经济相适应的新的理财观念。在知识经济时代 ,除了要进一步完善和强化与市场经济相适应的理财观念外 ,还应树立知识资本观念、信息观念、网络财务管理观念、全球化观念、人本化观念等新型的理财观念。

The concept system of enterprise finance management include the basic concept and affair concept.With the development and establishment of the market economy system,china's enterprises begin to abandon the traditional finance concept,build up the new finance concept.At the knowledge economy age,unless perfected and consolidated finance concept,we should establish the concept of the intellectual capital,information,net finance management,globalization,and so on.