Secondly, in the e-commerce network environment, accounting subjects have great flexibility, and the length of their existence is very uncertain. A "virtual company" can be terminated at any time, and the assumption of going concern will no longer apply. In network accounting, whether to apply liquidation accounting or create a new accounting system or method has an impact on the assumptions in the accounting stage.
Third, the monetary measurement assumptions on which financial management is based have changed. Because e-commerce has broken through the time and space constraints, transactions between different currencies have become very easy, especially in cross-border financial instrument transactions through e-commerce, there has been no well-solved foreign currency accounting problem in financial management.
Fourth, the proportion of intangible assets such as patent rights, trademark rights, computer software, talent quality and knowledge-based product innovation in the asset structure of modern enterprises will be greatly improved. Intangible assets will become the most important and important investment object of enterprises. The theory and content of financial management involve less intangible assets. In the actual financial management activities, many enterprises often underestimate the value of intangible assets and are not good at using intangible assets for capital operation. It shows that the theory of financial management has not adapted to the needs of investment decision-making in the economic era.
(4) The quality of existing financial institutions and financial personnel has seriously hindered the informatization and knowledge-based process of financial management.
The establishment of modern enterprise financial institutions should be characterized by fewer management levels and middle managers, which are sensitive, efficient and fast. Most of the existing financial institutions in China are pyramid-shaped, with many intermediate levels, low efficiency and lack of innovation and flexibility. Financial managers are backward in financial management concepts, lacking knowledge and methods of financial management, lacking initiative in mastering knowledge, and lacking innovative spirit and ability. All these have seriously hindered the information and knowledge process of financial management.
Expanding data (1) It was not built in a day to establish a new thinking of modern enterprise financial management.
Modern enterprise financial management calls for modern enterprise financial thinking, which is the necessity of the situation. The new thinking of modern enterprise financial management includes three aspects: "The strategic goal of modern enterprise financial management focuses on survival; Enterprise financial management strategy embodies the integration into enterprise strategic management; The real strategic decision of enterprise financial management is to choose a plan that decision makers are more satisfied with. "
(2) Modern enterprise financial budget management has a long way to go.
As the key of modern enterprise financial management, modern enterprise financial budget management has been recognized by most modern enterprises. However, the concepts of "budget for budget" and "financial budget management is purely financial behavior" are still common problems in most enterprises. Modern enterprise financial management theory objectively requires modern enterprises to implement comprehensive financial budget management, that is, a comprehensive budget system that integrates operating budget, investment budget, capital budget, profit budget, salary expenditure budget and management expense budget.
The content involves business, capital, finance, information, human resources, management and many other aspects. In practice, the view that budget is a pure financial behavior cannot effectively implement budget management, and it should be based on the existing financial accounting methods and connected with the current financial accounting reports.