知识经济与财务管理创新

On the Relationship between Knowledge-based Economy and the Innovation of Financial Affairs Management

知识经济区别于工业经济的一些特征对传统的财务管理 ,包括财务管理目标和主体、管理内容、财务管理方法等形成挑战 ,要求财务管理必须创新。一是更新观念 ,树立泛财务资源观念、人本财务观念和融智观念 ;二是确立兼顾相关主体利益和社会利益的财务管理目标 ;三是拓展内容 ,引入知识型无形资产、人力资产投资、筹知、对资产质的管理和知识资本分配原则 ;四是开创新的财务管理方法。

The characteristics of knowledge-based economy differs from industrial economy. All these characteristics of knowledge-based economy has formed challenges to traditional financial management,includes the goal and main part of financial management?the contents of management?the method of financial management etc.Therefore,it requires to make innovations of financial management.First,change our idea set up pan financial resources idea,look man as the financial affairs idea;Second,establish the financial management goal which give consideration main part and social interest;Third,deveop contents,introduce knowledgeable invisible assets?manpower assets investment?attach importance to the distribution principle of knowledge capital;Forth,develop new financial management method.