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21世纪,知识经济占主导地位,以迅速发展的计算机技术和现代网络技术为代表的信息革命向社会生活的深度和广度渗透,高新技术迅速发展,技术含量的比重在经济中大大提高。为适应时代的要求,企业管理创新已有方方面面的进展,而财务管理会计创新却显得力度不够。财务管理会计尚有许多领域需要加以创新和发展。
In the 21st century, the knowledge-based economy dominates. The information revolution represented by the rapid development of computer technology and modern network technology infiltrates the depth and breadth of social life. The rapid development of high-tech has led to a dramatic increase in the proportion of technological content in the economy. In order to meet the requirements of the times, there have been all aspects of enterprise management innovation progress, and financial management accounting innovation appears to be insufficient. There are still many areas of financial management accounting need to be innovative and development.