财务管理是企业经济管理的重要部分,从20世纪中叶开始,以电子计算机技术为核心的第三次技术革命,根本改变了人类的生产和生活方式,使整个社会逐步进入一个全新的知识经济时代,随着知识经济的到来,传统财务管理的一些观念和内容也面临着严重的挑战。传统财务的基本要素是财务资 Financial management is an important part of the economic management of enterprises. Starting from the middle of the 20th century, the third technological revolution with electronic computer technology as the core has fundamentally changed the production and life style of human beings and has gradually brought the entire society into a brand-new era of knowledge-based economy With the advent of the knowledge economy, some concepts and contents of traditional financial management also face serious challenges. The basic element of traditional finance is financial capital