知识经济时代的财务管理制度

对知识经济时代的特征进行了描述，归纳了知识经济时代财务管理的新特点、新内容以及新的要求，并指出企业对资本的管理已由原来的物资资本管理为主扩展到知识资本管理为主，因此，只有建立和培育财务管理新体系，才能在知识经济时代更有效地发挥财务对知识资源的配置作用。

Financial Management System in Knowledge Economy Times

This paper describes the features of the knowledge economy times, sums up the new features and new contents of the financial management in the knowledge economy times and the new requirements of the knowledge economy times for the financial management, and points out that the capital management of enterprise has been extended from the original management based on the material capital to the management based on the knowledge capital, and only when the financial management system is built and cultivated, can the configuration function of the finance on the knowledge resources be brought into effective play in the knowledge economy times.