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信息时代,知识资本、专利权、专有技术、人力资源等对企业的发展,经济的增长起着关键作用。电子商务环境下的企业的竞争力来源于知识资本、人才等无形资产的高投入,这种不断的高投入使企业的资本结构发生了改变。在这种情况下,财务管理的核心内容也应该迈向知识经济、人才等无形资产。同样,经济一体化和全球化使企业的活动范围不断扩张,企业的理财环境也不再局限于一个地区,企业经营的竞争更为激烈,经营风险也
Information age, intellectual capital, patent rights, proprietary technology, human resources and other enterprises on the development, economic growth plays a key role. The competitiveness of enterprises in e-commerce environment comes from the high input of intangible assets such as intellectual capital and talent, which constantly changes the capital structure of enterprises. Under such circumstances, the core content of financial management should also move towards intangible assets such as knowledge economy, talent and so on. Similarly, economic integration and globalization have led to the continuous expansion of the scope of activities of enterprises, the financial environment of enterprises is no longer limited to one area, the competition in business operations is even more fierce, and the operational risks are also