财务管理发展若干问题探讨

Discussion on Issues of Financial Management Development

21世纪,知识经济、电子商务及经济全球化的迅速发展,使现有财务管理理论体系和框架结构面临严峻挑战。因此,洞悉和把握21世纪财务管理环境变迁及发展趋势,研究财务管理发展中出现的新问题,创新财务管理理论与方法,以丰富和指导新环境下财务管理实务,具有十分重要的意义。本文拟就财务管理观念的创新、目标的调整与内容的拓展等问题进行初步的探讨。

In the 21st century, the rapid development of knowledge economy, E-commerce and economic globalization put the existing system and frame of financial management theory into serious challenges. Therefore, it's of great significance to probe into and catch the changing environment and developing trend, to research on the problems newly turning up in financial management area and to create new theories and means of financial management so as to enrich and guide financial management under present circumstances. This article aims at initiating the study on issues such as innovation of mind, adjustment of target and extension of content on financial management.