知识经济时代下企业财务管理的优化理路  

Optimization Strategy of Corporate Financial Management in the Knowledge Economy Era

作　　者：冯杰 

机构地区：[1]广西大学资产经营有限公司,广西 南宁

出　　处：《国际会计前沿》2024年第4期507-512,共6页Frontiers of International Accounting

摘　　要：知识经济时代的企业财务管理环境已然发生重大改变,必须重新认识当前经济社会的发展对企业财务管理工作提出的新要求,为企业应对新发展环境下的各类财务管理风险和挑战提供解决思路,持续优化企业财务管理体系。知识经济时代背景下,企业财务管理面临新的外部风险,各种不确定性日益增多,与此同时,知识资本成为企业财务管理的重点,企业财务管理目标出现新的变化。为塑造企业财务管理韧性,扩展企业财务管理范围并有效应对外部风险,必须建立健全企业财务管理风险管控机制,强化对企业知识资本的管理,重新定位企业财务管理目标,实现企业财务管理水平的提升,推动企业的可持续发展。The financial management environment of enterprises in the era of knowledge economy has undergone significant changes, and it is necessary to re-understand the new requirements put forward by the current economic and social development on the financial management of enterprises, provide solution ideas for enterprises to deal with all kinds of financial management risks and challenges under the new development environment, and continue to optimize the financial management system of enterprises. Under the background of the knowledge economy era, enterprise financial management is facing new external risks, a variety of uncertainties are increasing, at the same time, the intellectual capital has become the focus of enterprise financial management, enterprise financial management objectives appear new changes. In order to shape the resilience of enterprise financial management, expand the scope of enterprise financial management and effective external risks, it is necessary to establish a sound enterprise financial management risk control mechanism, strengthen the management of enterprise intellectual capital, reposition the enterprise financial management objectives, to achieve the improvement of the level of enterprise financial management, and promote the sustainable development of enterprises.

关 键 词：知识经济时代 知识资本 财务风险 企业财务管理 

分 类 号：F27[经济管理—企业管理]