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知识经济对财务管理的影响
引用本文:王文,徐雄,章家旺. 知识经济对财务管理的影响[J]. 郑州轻工业学院学报(社会科学版), 2000, 1(2)
作者姓名:王文  徐雄  章家旺
作者单位:郑州轻工业学院管理工程系!河南郑州450002(王文,徐雄),中州会计师事务所!河南郑州450002(章家旺)
摘    要: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。

关 键 词:知识经济  财务管理  财务管理模式

The influence of knowledge economy on financial management
WANG Wen ,XU Xiong ,ZHANG Jia wang . Dept. of Mana.,Zhengzhou Inst. of Light Ind.,Zhengzhou ,China, . Zhongzhou Accounting Firm,Zhengzhou ,China. The influence of knowledge economy on financial management[J]. Journal of Zhengzhou Institute of Light Industry(Social Science), 2000, 1(2)
Authors:WANG Wen   XU Xiong   ZHANG Jia wang . Dept. of Mana.  Zhengzhou Inst. of Light Ind.  Zhengzhou   China   . Zhongzhou Accounting Firm  Zhengzhou   China
Affiliation:WANG Wen 1,XU Xiong 1,ZHANG Jia wang 21. Dept. of Mana.,Zhengzhou Inst. of Light Ind.,Zhengzhou 450002,China, 2. Zhongzhou Accounting Firm,Zhengzhou 450002,China
Abstract:The rise of knowledge economy has influenced the financial management greatly. It requires to reform the model of financial management which is founded on the traditional economy. That is to form the notions such as knowledgelized, personalized, risking and informative financial management. In order to satisfy the requirements of modern society, the contents of financial management will be adjusted, the contents of intangible captial will be enriched, the calculation of intangible capital will be founded on output value, risking management will become one of the important contents of financial management, and also the system of current finacial evaluating index will be changed.
Keywords:knowledge economy  financial management  model of financial management
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