摘要 “十三五”收官、“十四五”启航,我国进入了新发展阶段。“十三五”期间财务管理有哪些特征,“十四五”期间将面临怎样的发展趋势,在这个继往开来的时刻,确有必要进行总结和展望。“十三五”期间,以经济社会转型为背景,财务管理经历了解决遗留问题、奠定转型基础,实施转型战略、促进高质量发展,应对疫情挑战、走出现实困境的三个阶段,在每一个阶段,财务管理都发挥了其应有的作用。“十四五”期间,以新技术不断发展、国内国际双循环发展新格局、供需两侧双向互动和高质量发展为背景,财务管理必将在聚焦风险防范、促推可持续稳定发展,运用信息技术、实现业财信息全面整合,融入双循环、实现价值共生和共享三个方面继续发挥重要作用。 The 13th five-year plan ended and the 14th five-year plan set sail.China has entered a new stage of development.What are the characteristics of financial management during the 13th five-year period and what trends will be faced during the 14th five-year period?During the 13th five-year plan period,under the background of economic and social transformation,financial management has gone through three stages:solving the remaining problems and laying the foundation for transformation,implementing transformation strategy and promoting high-quality development,and coping with the challenge of epidemic situation and getting out of practical difficulties.In each stage,financial management has played its due role.During the 14th fiveyear plan period,under the background of the continuous development of new technology,the new pattern of domestic and international double cycle development,the two-way interaction between supply and demand,and high-quality development,financial management will continue to play an important role in three aspects:focusing on risk prevention,promoting sustainable and stable development;using information technology,realizing comprehensive integration of business and financial information;integrating into double cycle,and realizing value symbiosis and sharing use.
出处 《财务研究》 2021年第1期5-16,共12页 Finance Research
基金 北京市哲学社科基金重大项目(15ZDA51)。
关键词 财务管理 “十三五”回顾 “十四五”展望 financial management review of the 13th five-year plan prospect of the 14th fiveyear plan
分类号 F275 [经济管理—企业管理]
