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一、新经济条件下财务管理发生的变化随着市场经济的发展,以知识智力为主要经济资源的转型经济形态已基本形成,财务管理在这种经济形态下发生了较大的变化,具体而言:(一)财务管理的对象以财务资本为主转变为以知识资本为主以前财务管理的基本要素是财务资本,财务管理的对象以财务资本为主,包括企业内部财务资本的取得、运用和资本收益的分配等。知识资本的出现使企业的价值不再体现在企业规模的大小上,
I. Changes in Financial Management under the New Economic Conditions With the development of market economy, the transitional economy with intellectual intelligence as the main economic resource has basically taken shape. Financial management has undergone great changes in this economic form. Specifically, Say: (A) the main object of financial management to change the financial capital to the main knowledge-based financial management Previous financial management is the basic element of financial capital, financial management of the object of financial capital, including the acquisition of internal financial capital, the use of And the distribution of capital gains. The emergence of intellectual capital so that the value of the enterprise is no longer reflected in the size of the enterprise,