知识经济与财务理论发展
发布时间：2019-07-07 20:53
【摘要】： 本文试图研究知识经济时代企业财务管理的新特点、新规律。具 体来说，就是研究知识经济时代，财务的基础概念、财务活动环境、财 务管理目标、财务管理内容、财务管理方法和财务制度的新发展，以适 应知识经济时代的要求，支持、促进企业创新能力、竞争能力、生存与 发展能力的提高。 本文的结构安排可分为两大部分，第一部分是知识经济的基本概 论和知识经济对企业财务的影响，即文中的导言部分；第二部分是具体 介绍知识经济对企业财务各个层面的影响，，即在知识经济时代，财务的 基础概念、财务活动的环境、财务管理目标、财务管理的内容、财务管 理方法和财务制度的变化，包括文中第一至第七章。 一 按照OECD的定义，知识经济就是建立在知识和信息的生产、分配、 消费、使用之上的经济。但对究竟怎样来理解“建立在知识和信息的生 产、分配、使用基础之上的经济”，众说纷纭，莫衷一是。本文运用现 代经济增长理论，从经济增长的角度，来认识知识经济是建立在知识和 信息的生产、分配、使用基础之上的经济，分析了知识经济的特征及企 业财务活动在新的经济环境下的新特点。 二 根据财务本金论的观点，财务的本质是本金的投入与收益活动。 本金，是“人类经济组织和个人为进行生产经营活动而垫支的资金”， 而资金，按照传统的解释，是“国民经济中各种财产物质价值的货币表 现。”。在知识经济时代，知识、人才、专利等无形资产对企业的生存、 发展起重要作用，在经济生活中，大量存在着以专利、专有技术、商誉、 商业秘密、人力资本投资入股的现象，如果我们这时还把资金概念限于 内容摘要 是财产物质价值的货币表现，则上述投入要素按此种理论就不能进入财 务投入的范畴，这显然是与客观经济现实不符的，也是缺乏解释力的， 因此，笔者认为，资金的内涵必须进行拓展，我们把资金定义为“国民 经济中人力资源、物力资源价值的货币表现’。资金范畴的扩大致使财 务管理对象的扩大，这样，在客观经济生活中存在的以专利、专有技术、 商誉、商业秘密、人力资本投资入股纳入财务管理的问题都能迎刃而解。 I 上述无形资产价值的货币表现也属于资金范畴，当它们作为各类 经济组织为生产经营活动而垫支的对象时，它们就成了财务的基本元 素—一本金，参与财务本金投入与产出这一对矛盾的运动，从而参与税 后收益分配。这就是知识经济时代企业财务区别于以前财务的根本特 点。这也从一个侧面证明了新经济增长理论的观点。 知识经济时代企业财务的本质仍然是本金的投入与收益活动，只 不过本金的基础—一资金概念扩展了，财务管理仍是一种价值形态的管 理。 在知识经济时代，由于信息技术的发展和技术创新压力的加大， 使企业进行财务活动的外部环境发生了变化。通信技术、信息技术飞速 发展，Internet在全球迅速普及，使“网络经济”／‘电子商务”成为现 实。在这一新趋势下，任何一个商业组织都必须及时改变自己的组织结 构和运行方式来适应这种全球性的发展变化。 高度发达的信息技术使企业资金周转速度大大加快，企业可以利 用网络快捷、便利的通迅手段，在更广阔的时空里实现商品流通信息的 咨询、交换以及直接开展同上贸易，改变了企业内部财务管理模式，成 倍增长的信息、急剧更新的技术、瞬时可变的市场，引发了企业运行机 制和管理结构的新一轮变革，从工业经济时代的“宝塔型”向知识经济 时代的“扁平型”发展。 二 内容摘要 信息技术在给企业理财活动带来方便、高效的同时，也带来了一 些新的、急待解决的问题，这主要表现为以下几个方面：安全性、保密 性问题；法律保障问题；税法的限制问题； 在知识经济时代，技术创新对企业具有更为重要意义，技术创新 成为知识经济时代企业生存、发展、维持竞争优势的必然选择，但同时 技术创新面临的风险较之过去更大。反映到企业财务上，就是企业不断 ＿1 加大技术研究开发方面的投入，但又控制在企业可以承受的范围内。 四 企业财务管理的基本目标到底确定为什么？在市场经济条件下， 对建立了现代企业制度的企业来说，股东财富最大化或企业价值最大化 是被当今财务理论界广泛认同的观点。有的文献对企业价值最大化与股 东财富最大化并不严格加以区分，有的认为他们是完全相同的或等价 的。但根据笔者的研究，这两种提法无论是从观念上还是从计量方式上
[Abstract]:This paper tries to study the new characteristics and the new law of the financial management in the era of knowledge economy. tool In that case of the body, it is the base of the study of the age and finance of the knowledge economy. I. Financial activities, financial activities, financial management objectives, and financial management On the New Development of the Methods of Management and Financial Management and the Financial System should The Necessity of the Knowledge-based Economy To support and promote the innovation ability, competitiveness and survival of the enterprise. The improvement of the development ability. The structure of this paper can be divided into two groups: For the most part, the first part is the basic outline of the knowledge-based economy On and The influence of the knowledge economy on the enterprise's finance, that is, the introduction part; the second part is concrete To introduce the knowledge-based economy to the financial aspects of the enterprise of The influence, that is, in the era of knowledge economy, the basic concept of finance and the wealth Environment and financial management of the affairs activities Target, content of financial management, financial tube Changes in the method of management and the financial system, including the first to chapter VII of the text . a knowledge-based economy, as defined by the OECD It is to establish the production, distribution and consumption of knowledge and information, On top of the economy. But how to understand "build stand on the basis of the production, distribution and use of knowledge and information The paper uses the current generation theory of economic growth, and from the angle of economic growth to realize that the knowledge-based economy is based on the production, distribution and use of knowledge and information. The characteristics of the knowledge economy and the financial activities of the enterprise industry are analyzed. New features in the economic environment. on the basis of finance The essence of finance is the investment of principal and the activity of income. 鏈噾,鏄
本文编号：2511433
[Abstract]:This paper tries to study the new characteristics and the new law of the financial management in the era of knowledge economy. tool In that case of the body, it is the base of the study of the age and finance of the knowledge economy. I. Financial activities, financial activities, financial management objectives, and financial management On the New Development of the Methods of Management and Financial Management and the Financial System should The Necessity of the Knowledge-based Economy To support and promote the innovation ability, competitiveness and survival of the enterprise. The improvement of the development ability. The structure of this paper can be divided into two groups: For the most part, the first part is the basic outline of the knowledge-based economy On and The influence of the knowledge economy on the enterprise's finance, that is, the introduction part; the second part is concrete To introduce the knowledge-based economy to the financial aspects of the enterprise of The influence, that is, in the era of knowledge economy, the basic concept of finance and the wealth Environment and financial management of the affairs activities Target, content of financial management, financial tube Changes in the method of management and the financial system, including the first to chapter VII of the text . a knowledge-based economy, as defined by the OECD It is to establish the production, distribution and consumption of knowledge and information, On top of the economy. But how to understand "build stand on the basis of the production, distribution and use of knowledge and information The paper uses the current generation theory of economic growth, and from the angle of economic growth to realize that the knowledge-based economy is based on the production, distribution and use of knowledge and information. The characteristics of the knowledge economy and the financial activities of the enterprise industry are analyzed. New features in the economic environment. on the basis of finance The essence of finance is the investment of principal and the activity of income. 鏈噾,鏄
本文编号：2511433
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