新质生产力下的全方位财务系统创新  

On the All-round Innovation of the Financial System under New Quality Productive Forces

作　　者：朱元午[1] ZHU Yuanwu

机构地区：[1]南京大学会计与财务研究院

出　　处：《财务研究》2025年第2期13-21,共9页Finance Research

摘　　要：新质生产力的显著特点是创新,既包括技术和业态模式层面的创新,也包括管理和制度层面的创新。本文论述了新质生产力对财务系统创新的基本要求,列举分析了现行财务理论和实务中可能存在的面对新质生产力需求的不适应性表现,提出了适应新质生产力要求的财务管理全方位创新构想,并对其中的重构理财目标、优化理财主体、前移理财重点等九个方面举措进行了具体分析,意在为我国财务管理全面适应新质生产力要求提供参考。The distinctive feature of new quality productive forces is innovation,which includes both technological and business model innovation,as well as management and institutional innovation.This article discusses the basic requirements of new quality productive forces for the innovation of the financial system,analyzes the inadaptability of current financial theories and practices to new quality productive forces,puts forward the all-round innovation concept of financial management to meet the requirements of new quality productive forces,and illustrates nine aspects of it,aiming to provide some valuable references for China's financial management to fully adapt to the requirements of new quality productive forces.

关 键 词：新质生产力 财务系统 全方位创新 

分 类 号：F275[经济管理—企业管理]