知识经济改变了企业配置结构,使传统的以厂房、机器、资本为主要内容的资源配置结构,转变为以知识资本为主的资源配置结构,对于知识资本如何进行确认、计量和管理又成为财务管理的一个重要课题。任何企业的财务管理都是在一定环境和条件下展开的,未来财务管理环境的变迁,必定会 The knowledge-based economy has changed the structure of enterprise allocation and transformed the traditional resource allocation structure based on plant, machinery and capital into a resource allocation structure mainly based on intellectual capital. It has also become a problem of how to confirm, measure and manage the knowledge capital Management of an important issue. Any enterprise’s financial management is carried out in a certain environment and conditions, the future financial management environment changes, will