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知识经济的兴起对财务管理带来诸多影响 ,要求对建立在传统经济基础之上的财务管理模式加以改革。要树立知识化理财观念、人本化理财观念、风险理财观念和信息理财观念等新观念 ;在财务管理的内容方面也将有新的调整 ,比如无形资产的内容将极大丰富 ,无形资产的计量将以产出价值为基础 ,风险管理将成为企业财务管理的一项重要内容 ,还要改变现行的财务评价指标体系等 ,以适应知识经济对财务管理的要求。
The rise of knowledge-based economy has brought a lot of impact on the financial management, requiring the reform of the financial management mode based on the traditional economy. It is necessary to establish new concepts such as knowledgeable financial management concepts, human-centered financial management concepts, risk-based financial management concepts and information financial management concepts, and new adjustments in the content of financial management. For example, the content of intangible assets will be greatly enriched. Measurement will be based on the output value, and risk management will become an important part of the enterprise’s financial management. The current financial evaluation index system should also be changed to meet the requirements of the knowledge economy for financial management.