财务管理随着企业竞争环境的改变而变化着,从有形的资本到无形的资本,从单一的资本金到虚实结合的多维度资本,还有不确定性带来的风险资本。总之,财务管理的对象由单一的要素发展到多要素的结合,并由企业内部扩展到企业外部,对象的内涵越来越丰富,不断扩大,新的对象不断出现。因此,对财务管理创新的探讨非常重要。 Financial management changes with the changing competitive environment of enterprises, from tangible capital to invisible capital, from single capital to multidimensional capital combined with actual conditions, as well as venture capital brought by uncertainty. In short, the object of financial management is developed from a single factor to a combination of multiple factors and extended from the inside to the outside of the enterprise. The connotation of the object is more and more abundant, expanding and new objects emerge constantly. Therefore, the discussion of financial management innovation is very important.