随着社会经济环境不断变化、科学技术日新月异,财务管理的内容和职能也在不断扩展,从而作为公司管理体系基石的财务管理,对一个公司、一个国家乃至整个世界的经济状况都至关重要。经过20多年的改革与发展,中国经济走上了一条持续高速发展的道路。针对当代财务管理面临的困境,为了更好地满足21世纪企业财务管理的需要,财务管理理论与方法将以环境变迁为契机,不断进行创新。 With the constant changes in the socio-economic environment and the rapid advancements in science and technology, the content and functions of financial management are also expanding. As a result, the financial management of the company’s management system is crucial to the economic status of a company, a country, and the entire world. After more than 20 years of reform and development, the Chinese economy has embarked on a path of sustained and rapid development. For the predicament of contemporary financial management, in order to better meet the needs of corporate financial management in the 21st century, financial management theories and methods will use environmental change as an opportunity to continuously innovate.