知识经济与财务创新  

Knowledge Economy and Financial Innovation

作　　者：李艳[1] 刘端[2] 李英 

机构地区：[1]贵州财经学院 [2]贵州财经学院 贵阳 550003 [3]贵阳 550003

出　　处：《金筑大学学报（综合版）》2001年第2期91-94,共4页

摘　　要：知识经济的发展一方面表现为知识对传统产业的高度渗透,另一方面表现为高新技术产业的迅速发展。知识经济使以厂房、机器、资本为主要内容的传统资源配置结构改变为以知识资本为主的资源配置结构。本文从知识经济与财务紧密相连的特点出发,简要分析财务理论与方法所受的影响和创新方向。On one hand, knowledge economy embodies in the wide knowledge pervasion in traditional industry, on the other hand in the rapid development of hi - tech. Knowledge economy has changed the traditional resource disposal, which mainly consists of works, machines and capital, into a new resource disposal structure mainly composed of knowledge capital. As there is close relationship between knowledge economy and finance, this article gives a brief analysis on the effects on financial theory and methods and their possible innovation.

关 键 词：知识经济 渗透 影响 财务创新 

分 类 号：F230[经济管理—会计学]