摘要
知识经济对企业经营产生的深刻和广泛变化 ,使建立在传统工业经济基础上的财务管理模式 ,不论是管理的观念 ,还是管理的内容 ,都受到了很大的冲击。本文简要的叙述了知识经济的概念 ,知识经济对企业生产经营的影响和对企业财务管理提出的创新要求。提出了转变财务管理观念、加强无形资产的会计研究。
The profound and extensive impact of knowledge economy on enterprise management has brought great influence on the financial management model which is based on traditional industrial economy. The concept of knowledge economy and its effect on the enterprise production and operation, as well as the request for innovation on financial management are set forth in this paper. Moreover, some ideas on financial management innovation such as changing concept of financial management, enhancing the study on intangible asset and human resources management are also expounded.
出处
《安徽理工大学学报(社会科学版)》
2005年第1期29-32,共4页
Journal of Anhui University of Science and Technology:Social Science
关键词
知识经济
财务管理
创新
knowledge economy
financial management
innovation