On The Research Of Innovation Of Enterprise Financial Management Theory After China Entry To WTO

China's " entry to WTO", which is an important step in the process of China's reform and opening up to the outside world. But it is not difficult to find that the enterprises, which are the subjects of national economical operations, have been first influenced deeply, after we researched WTO principles. Faced to the enormous challenges and historical opportunities, which are brought by the" entry to WTO", the enterprises in our country must strengthen the sense of urgency and foresight in work, and train the market competitiveness, and improve the level of decision and management, and transform the old inefficient management mode completely, and set up the system of modern enterprise at last. In this process, financial management, the central of enterprise management, will play an irreplaceable role. This thesis takes for that systematic analysis and deep exploration aiming for the innovation of financial management theory is significant in theoretical aspect as well as in realistic aspect.Guiding by Deng's Theory, this dissertation employs basic principle of management, the principle of economics, modern western financial management theory and other disciplines, discusses the innovation of financial management theory deeply and thoroughly. The whole thesis consists of three parts:Part One .summarizes the question of innovation of enterprise financial management theory after " entry to WTO". Firstly, gives the definitions of concepts of financial management theory. Secondly, points out the necessities to construct the new financial management theory, that is, it is a important measure taken to match with the trend of economic globalization and it is necessary to the development of socialist market-economy and it is the need of building modern enterprise system and the age of knowledge-economy. Thirdly, establishes the principles ofconstructing new financial management theory including systemic principles, standardize quality principle, combining criticize and inherit principle, combining absorbing foreign advanced ideas with China's actual conditions principle.Part Two analyses the limitation of the existed financial management theory and their details, which including not strong systematicness and standardize'quality deficiency and not enough intact and not meeting with the changes of environment.Part Three put forward the idea of constructing the new financial management theory after " entry to WTO", which is setting up the new enterprise financial management theory frame, and analyses the emphasis of construct the new financial management theory according to the circumstances in our country.On the basis of drawing the other people research achievements in many aspects, I train the ability of thinking about and analyzing and solving the problems. Firstly, this paper defines the elements of the new financial management theoretical system, including 12 elements altogether. It is the environment of financial management to decide the change of other elements and it is the financial management objectives as the logic starting point element and the basic clue is the financial management practice activity, so that it can put the tight logic relation of them in order, and construct the new financial management theoretical system after " entry to WTO", which have certain innovative. Secondly, this paper analyses the changes of each elements according to our country's circumstances, which have certain comprehensive. Thirdly, this paper adheres to unition of theory and practise, and demonstrates in terms of the conditions in our country, which have guidance meaning to the financial management practice. In a word, through the discussion of this paper, I expect to help to guide the financial management practice of enterprise of our country further and improve the level of financial management and satisfy the needs of national economy healthy and fast developing after " entry to WTO".