面对新世纪的到来 ,企业经营管理会产生多少变动 ,增加多少挑战？许多企业主及财务管理者都在寻找答案。如果单从财务管理的角度观察 ,新世纪的财务问题早已完整呈现 ,亚洲金融风暴、企业经营上的财务危机、企业购并及策略联盟等财务规划 ,这些固然包含了区域性及本土性等不同? In the face of the advent of the new century, how many changes will be brought about by the operation and management of enterprises and how many challenges will they increase? Many business owners and financial managers are looking for answers. If we look at the issue of financial management alone, the financial problems in the new century have been completely presented. The financial turmoil in Asia, the financial crisis in business operations, the financial plans of mergers and acquisitions and alliances in strategic alliances, of course, involve both regional and local differences.