随着世界经济的发展,社会经济形态从工业经济向知识经济迈进,引起了企业生产经营管理活动广泛而深入的变化,原有的财务管理制度无论是从理论还是实践上都存在诸多问题,已远远不能适应今天的企业发展需要,这就要求我们更新固有观念,不断开拓新时期财务管理策略, With the development of the world economy, the social and economic forms have moved from the industrial economy to the knowledge-based economy, causing extensive and in-depth changes in the management of production and operation of enterprises. The existing financial management system has many problems in theory and in practice. Far from being able to meet the needs of today’s enterprise development, which requires us to update our inherent beliefs and constantly open up the new era of financial management strategies,