2 1 century is the era of rapid development of knowledge economy. Knowledge economy is an economy based on the production, distribution and use of knowledge and information. Knowledge-based economy impacts and changes the old economic concepts and old modes of production in the industrial economy era, and the world is undergoing profound changes. In the era of knowledge economy, any kind of knowledge capital in enterprises will be transformed at any time, and a new technology will be transformed into new products through its investment and innovation, which will obtain rich financial benefits for enterprises. Therefore, in the era of knowledge economy, enterprise financial management will play an increasingly important role in enterprises. With the advent of the era of knowledge economy, the financial management of enterprises has undergone new changes and put forward many new requirements. Therefore, in the era of knowledge economy, we should reform and explore enterprise financial management to raise the level of enterprise financial management to a new level.

New characteristics of enterprise financial management reform under the condition of knowledge economy

1. The financial management objectives of enterprises are diversified.

In the stage of industrial economy, the general enterprise's financial management goal is to achieve "maximization of shareholders' interests", but in the era of knowledge economy, due to the rising status of knowledge capital and the diversified requirements of society for corporate responsibility, the enterprise's financial management goal is diversified:

(1) Interest pursues diversification of subjects. Enterprises should pursue the interests of stakeholders while maximizing the interests of shareholders. In the era of knowledge economy, the status and importance of knowledge capital in enterprises exceed that of material capital. Therefore, it is not only the material capital that determines the financial situation of an enterprise, but also the knowledge capital, information and innovation ability of the enterprise play an irreplaceable role in the production and operation of the enterprise, and the knowledge owner becomes the most important person in the production and operation of the enterprise. Therefore, the status of the owners of various elements of enterprises has changed greatly. Enterprises no longer belong only to shareholders, but to entrepreneurs, shareholders, creditors, company employees and other related stakeholders. They all invested special capital for the development of the enterprise and contributed to the output of the enterprise, so they all have the right to share the production surplus of the enterprise. Therefore, in the era of knowledge economy, the interests of enterprises are the same interests of owners of various elements, and the financial management objectives of enterprises should consider the interests of all relevant subjects.

(2) Social responsibility is really valued by enterprises. In the new century, with the advent of the era of knowledge economy, the relationship between enterprises and society is more extensive and in-depth, and the position of corporate social goals in the corporate target structure has been valued and improved. In the era of knowledge economy, the relationship between enterprises and society is deeper and wider than that in the era of industrial economy. According to www.homelunwen.com Paper Network, the application of knowledge by enterprises will depend more on the contribution of knowledge to society, which requires enterprises to pay more attention to their social responsibilities and safeguard the public interests. In order to protect the ecological balance, the production of enterprises should be pollution-free and pollution-free to society; We should actively participate in social welfare activities, support social charity and so on. This puts forward higher requirements for the financial management of enterprises. Enterprises should devote themselves to fulfilling their social responsibilities through financial management activities and establish a good image of enterprises, which can not only improve the operating efficiency of enterprises, but also enable enterprises to obtain better conditions for survival and development.

2. Intangible assets become the focus of enterprise investment decision.

In the era of knowledge economy, knowledge capital occupies a major position in the capital structure of enterprises, and the competition among enterprises is no longer centered on tangible assets, but on intangible assets. The ownership and quality of intangible assets determine the position of enterprises in the competition. The formation of enterprise capital structure centered on intangible assets has changed the structure of enterprise assets, making intangible assets such as patent rights, trademark rights and knowledge-based goodwill occupy an increasing proportion in the total assets of enterprises, playing an important role in the production and operation of enterprises and becoming the decisive factor of enterprise income. Therefore, in 2 1 century, intangible assets have become the most important investment object of enterprises. The importance and improvement of intangible assets investment by enterprises will inevitably require corresponding changes in financial management of enterprises, adjustment of old investment decision-making indicators of enterprises, and increase of decision-making indicator system reflecting intangible assets investment status and its related situation. Therefore, knowledge value index has become an important part of evaluating enterprise financial index system. Enterprise knowledge capital consists of two parts. One is human capital, which reflects human factors such as learning knowledge, mastering skills, inventing and completing tasks. The second is structural capital, which is manifested in the structure that supports the maximization of human capital, such as enterprise ownership, enterprise planning, leadership, enterprise database, enterprise application of information technology, enterprise equipment structure, enterprise product brand and enterprise public image. In the era of knowledge economy, knowledge capital has become an important part of evaluating the financial system of enterprises, which has two main functions: first, it reflects the development potential of enterprises; The second is to guide the future development of enterprises, observe the potential advantages and disadvantages of enterprises through the index of knowledge capital value, foster strengths and avoid weaknesses, and lay the foundation for correct decision-making