21世纪财务管理的发展与创新—从财务管理环境变迁谈起

进入21世纪，经济全球化浪潮势不可挡，知识经济方兴未艾，信息技术、通讯技术与电子商务蓬勃发展。这些环境变化必将对财务管理的理论及财务管理的方法产生重大影响。为此，本在对21世纪企业所面临的新的理财环境进行分析的基础上，对21世纪财务管理理论及方法进行展望，并就新环境下企业在财务管理中应注意解决的问题提出了作的看法。

Financial Management in the 21st Century:Developments and Innovations

In the 21st century,economic globalization is advancing overwhelmingly;knowledge economy is on the way;information technology,communications technology and electronic business are developing vigorously.These new changes will certainly produce great influence on the theory and practice of financial management.In this paper,a prospect is made of the theories and methods of financial management in the 21st century after an analysis is made of the new financing environment facing the enterprises in the 21st century.The author's views are given on the problems that should be solved in financial management of the enterprises in the new circumstances.