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我国企业的财务观念实际是自工业经济时代逐渐形成和发展起来的。随着市场经济的发展,传统的企业财务观念已无法完全适合企业的发展,并在许多方面暴露出不适应性。因此,在当前的知识经济时代下,须对原有的财务观念进行创新与完善,以使其与企业的发展更贴合。基于此,本文以知识经济时代下的财务观念为研究内容,探索了财务观念、财务内容、财务目标、财务治理结构等方面的未来创新与发展之路。
The financial concept of our country’s enterprises is actually gradually formed and developed from the industrial economy era. With the development of market economy, the traditional concept of corporate finance can not fully suit the development of enterprises, and in many aspects reveals the incompatibility. Therefore, under the current era of knowledge-based economy, we must innovate and improve the original financial concept so as to make it more compatible with the development of enterprises. Based on this, taking the financial concept under the era of knowledge-based economy as the research content, this paper explores the future innovation and development of financial concept, financial content, financial goals and financial governance structure.