摘要
知识经济时代的到来使经济环境和生产方式发生了革命性的变化,财务管理的对象、内容、目标等也发生了深刻的变化。因此,财务管理观念必须进行创新,财务管理观念创新应体现在以下几方面:人本化理财观念、知识资本管理理财观念、风险防范理财观念等。财务管理观念的创新是为满足知识经济对财务管理的要求而提出的,它为整个财务活动的有效进行提出一个宏观的方向。
With the arrival of knowledge economic times,there is a revolutionary change in the economic enviorement and the mode of production.In the meantime,the objects,contents and targets of finance management also have a deeply change.The innovation of finance management concepts in the knowledge economic times mainly include some points as follows:the financial concepts of humanism,the financial concepts of knowledge capital management,the financial concepts of risk preventing and so on.These concepts are raised for meeting the demands of knowledge economy and point out a macroorientation for valid working of the whole financial movements.
出处
《西安财经学院学报》
2003年第5期48-50,共3页
Journal of Xi’an University of Finance & Economics
