论知识经济下财务管理的变革和创新  

Reform and Innovation of Financial Management in the Context of Knowledge Economy

作　　者：刘辉荣[1] 

机构地区：[1]桂林电子工业学院图书馆,广西桂林541004

出　　处：《桂林电子工业学院学报》2005年第6期76-78,共3页Journal of Guilin Institute of Electronic Technology

摘　　要：建立适应知识经济的财务管理体制是完善社会主义现代企业管理的一项重要内容。变革传统 的财务管理体制,建立并完善与知识经济相适应的财务管理体制,这就要求企业以筹集知识资本并发挥 企业知识效益作为财务管理的对象,以风险管理作为企业财务管理的核心内容,利用管理信息系统与计 算机集成制造系统实现快速、有效、合理的配置资源,健全财务风险控制和转移机制,加强对知识和技术 资本化的管理,以网络财务为手段,实施出资者权益维护型财务管理模式,从而推进知识经济下的财务 管理变革与创新,促进企业经济的发展。Constructing a financial management system that can meet the needs of knowledge economy is an integral part of modern enterprise management. The objective of financial management is to increase shareholders＇ fortune to so high a level as possible. In order to transform and improve a traditional financial management system so as for it to meet the new needs of financial economy, it is required that an enterprise should base its objectives of financial management on collecting knowledge capital and enabling it to bring out benefit, and central to this is its venture management. For the reform and innovation of its financial management to take place in knowledge economy, an enterprise should distribute its resources quickly and properly through an management information system and an computer integrated making system, upgrade the system of financial risk control and transfer, strengthen knowledge and technology＇s capitalization, and actualize financial management pattern so that the benefit of investors can be guaranteed by means of internet finance.

关 键 词：知识经济 财务管理 变革 创新 

分 类 号：F253.7[经济管理—国民经济]