知识经济时代财务管理面临的挑战与创新

Challenges and innovations be faced with financial management in intellectual-economic era

知识经济是建立在知识与信息的生产和使用之上的经济。因此 ,知识经济时代财务资源的配置需要有“相关利益者合作”产权理论及制度作为基石 ,否则将会加剧财务资本所有者与知识资本所有者之间的矛盾冲突 ;知识经济时代的财务管理应以无形资产投资为主要决策内容 ,财务机构的设置应具有灵敏快速的特征 ,财务人员应具有很强的信息接受处理能力及财务方法创新能力 ,否则企业财务管理将无法适应外部环境的变化。

Intellectual-economy is established on the procreation and use of knowledge and information.Accordingly,the allocation of financing resources in intellectual-economic era needs the theories and institutions of property rights concentrating on the co-operation between mutual benefactors. Otherwise,the contradiction between financial capital owners and intellectual owners will be aggravated. The strategic decision content of financial management in intellectual-economic era should mainly include the investment of intangible assets. The setup of financial organization should be sensitive and fleetly. Financial staff should have the ability including accepting and disposing of information as well as innovation of financial methods. Otherwise,financial management will not be able to adapt with the variations of the exterior environment.