当前,世界经济正在逐步实现全球化,信息和知识成为推动经济增长的第一动力。在这种新的经济背景下,传统的财务管理受到了严峻的挑战,一种新趋势正在逐步形成。本文试图对新经济条件下财务管理目标和内容的变化进行粗浅的探索。一、知识经济条件下,财务管理的目标将发生变化知识经济是以人为本的经济,人力资本价值在新经济条件下企业的财务核算与管理过程中,所占的比重将 At present, the world economy is gradually realizing globalization. Information and knowledge have become the first impetus to economic growth. In this new economic context, the traditional financial management has been a serious challenge, a new trend is gradually taking shape. This article attempts to conduct a superficial exploration of the changes of financial management objectives and contents under the new economic conditions. First, the knowledge-based economy, the goal of financial management will change Knowledge-based economy is a people-oriented economy, the value of human capital in the new economy, corporate financial accounting and management process, the proportion will be