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一、财务管理面临的挑战当今社会经济发展的车轮正高速向前奔驰:经济全球化进程加快,知识经济方兴未艾,电子商务蓬勃发展,企业重构席卷全球,这些现象都对现行的财务管理提出了挑战,主要体现在财务管理环境的复杂化,目标的双重化和主体的多元化。1.财务管理环境的复杂化由于经济全球化,企业的活动范围不断扩大,财务管理的环境不再仅限于企业所在的一个地区、一个国家,而是全世界。企业活动的地域界限相对淡化,企业财务管理必须密切关注全球的经济变动情况,了解各类信息,使企业在整个环境下得以生存和发展。企业和环境融为一体,使得企业财务管理活动受环境影响较深,其范围也难以确定,企业与企业之间的关系也不断发生着变化。传统的企业与供应商及企业与客户的关系也不再固定,财务管理需要不断地进行相应的调整。
I. Challenges Faced by Financial Management The wheels of today's social and economic development are moving forward at a rapid speed: the process of economic globalization is accelerating, the knowledge economy is in the ascendant, e-commerce is flourishing and enterprises restructuring is sweeping the globe. All of these phenomena have brought forward the current financial management The challenges are mainly reflected in the complicated financial management environment, the dualization of objectives and the diversification of the main body. 1. Complicated financial management environment As a result of economic globalization, business activities continue to expand the scope of the financial management environment is no longer limited to one area where the enterprise, a country, but the world. The geographical boundaries of business activities are relatively diminished, and the financial management of enterprises must pay close attention to the global economic changes, understand all kinds of information and enable the enterprises to survive and develop in the entire environment. The integration of the enterprise and the environment makes the financial management activities of the enterprise affected by the environment more deeply and its scope is difficult to be determined. The relationship between the enterprise and the enterprise also keeps changing. The traditional business and supplier and business and customer relationship is no longer fixed, financial management needs to be adjusted accordingly.