【正文】
企業(yè)面臨的環(huán)境越來(lái)越復(fù)雜化,企業(yè)的將來(lái)并不是過(guò)去事物發(fā)展的延伸,即依靠過(guò)去的信息預(yù)測(cè)企業(yè)的未來(lái)狀況以及未來(lái)現(xiàn)金流量是不十分充分的。現(xiàn)行的公開(kāi)信息報(bào)告將面向顧客,而且將變得更大,更具長(zhǎng)遠(yuǎn)性。第二,外部財(cái)務(wù)報(bào)告與內(nèi)部財(cái)務(wù)報(bào)告謀求融合。第三,不局限于財(cái)務(wù)信息,還要求揭示與企業(yè)經(jīng)營(yíng)環(huán)境和競(jìng)爭(zhēng)狀況、且反映行業(yè)發(fā)展動(dòng)向相適應(yīng)的非財(cái)務(wù)信息。6 結(jié)論由以上論述可以看出,知識(shí)經(jīng)濟(jì)對(duì)公司財(cái)務(wù)觀念、財(cái)務(wù)目標(biāo)、財(cái)務(wù)內(nèi)容及財(cái)務(wù)報(bào)告都將產(chǎn)生巨大的影響。知識(shí)經(jīng)濟(jì)是以“知識(shí)為基礎(chǔ)的經(jīng)濟(jì)”,隨著知識(shí)經(jīng)濟(jì)時(shí)代的到來(lái),作為企業(yè)管理中心的財(cái)務(wù),只有不斷創(chuàng)新與發(fā)展,才能為公司創(chuàng)造更大的經(jīng)濟(jì)效益和社會(huì)效益。主要參考文獻(xiàn)1 王光遠(yuǎn),吳聯(lián)生. 中國(guó)會(huì)計(jì)理論研究:回顧與展望. 會(huì)計(jì)研究,2000, 10: 8122 劉明揚(yáng). 知識(shí)經(jīng)濟(jì)條件下的管理會(huì)計(jì)創(chuàng)新對(duì)策. 財(cái)會(huì)研究, 2000, 11: 25273 李心合. 知識(shí)經(jīng)濟(jì)與財(cái)務(wù)創(chuàng)新. 會(huì)計(jì)研究, 2000, 10: 40424 荊新, 王化成等. 財(cái)務(wù)管理學(xué). 中國(guó)人民大學(xué)出版社, 1998年12月第2版: 6325 王開(kāi)田, 婁權(quán). 當(dāng)代會(huì)計(jì)理論的困惑與范式革命. 會(huì)計(jì)研究, 2000, 10: 1318the Influence of Economics of Knowledge on Company FinanceXie Ce(Shijiazhuang Postal College , 050021)Abstract According to the influence of economics of knowledge on financial concept, financial aim, financial content and financial report, This paper discusses the important roles of economics of knowledge on the finance of the pany, the creation and the development of the finance of the pany in times of economics of knowledge.Key words economics of knowledge finance of the pany hard financial Resource soft financial resource617 / 5