一、财务管理的内容:由筹集资金发挥企业的规模效益为主转向筹集知识发挥企业的知识效益为主网络经济时代其实质也是知识经济时代,传统企业财务管理的筹资、投资主要是指企业资金的筹集与运用,网络经济的出现,扩展了企业的范围,改变了企业资本的比例结构。由物质资本和知识资本组成企业的资本结构中,其主导作用的不再是物质资本,而主要是知识资本的筹集,也是一个融智的过程。因而, 知识资本也成为投资决策的重点,筹集 First, the contents of financial management: from raising funds to play the main advantage of the scale of enterprises to mobilize knowledge to play a knowledge-based business play the main network economy era is also the era of knowledge-based economy, the traditional financial management of corporate finance, investment mainly refers to corporate funds The emergence and utilization of the network economy have expanded the scope of enterprises and changed the proportion structure of corporate capital. The capital structure composed of material capital and intellectual capital, the leading role of which is no longer material capital, but mainly the raising of intellectual capital, but also a process of intellectual wealth. Thus, intellectual capital has also become the focus of investment decisions to raise