试论新经济时代财务管理的转型

ON THE TRANSFORMATION OF FINANCE MANAGEMENT IN THE NEW ECONOMIC ERA

面对知识经济的冲击,现代财务管理必须适应潮流而改革。网络化、知识化和人本化要求现代财务管理由对资金的管理为主转向对知识的管理为主、由对物的管理为主转向对人的管理为主、由按"劳"分配转向按经济要素分配,以实现管理理念、管理组织和方法、管理内容和重点等方面的转型。

Under the impact of the knowledge economy, the modern finance management has to be reformed so as to keep abreast of the times. Interconnection, intellectualization and humanization demand that modern finance management transform from taking capital management as the key to taking knowledge management as the key, from material management to personnel management, from distribution according to labor to distribution according to key economic elements, thus fulfilling the transformation in management ideas, management organization and method, and the content and focal points of management.