知识经济时代的来临使会计生存的社会环境发生了重大的变化，形成并发展于工业经济时代的公司财务机制，在许多方面显示出不适应性，因而必须予以创新。本文就此作以下探讨。 一、财务治理结构的变革 １、利益相关者共同参与财务治理。这个原则就是利益相关者共同组成企业治理 The advent of the era of knowledge economy has undergone major changes in the social environment in which accounting has survived. The corporate financial mechanism formed and developed in the era of industrial economy has shown inadaptability in many aspects and must be innovated. This article to make the following discussion. First, the financial management structure changes 1, stakeholders participate in financial governance. This principle is that stakeholders together form corporate governance