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财务管理发展与创新的动力来自财务管理环境的变迁。瞻望21世纪，对于财务管理发展趋势的认识，同样离不开对当前与今后一段时间内企业所处的环境分析。随着企业所面临的金融全球化、知识经济和电子商务等财务环境的变化，企业所承受的财务风险进一步加大了。 针对当代财务管理面临的困境，为了更好地满足21世纪财务管理的需要，财务管理理论与方法将以环境变迁为契机，不断进行创新。对21世纪财务管理的发展趋势研究，也同样是为了进一步改进与创新当前财务管理理论与方法体系，从而更好地指导财务管理实务。关键字：财务管理 环境 变迁 发展趋势

The motivation of financial management development and creativity is from the vicissitudes of financial management environment. Through the 21 century, we will find that the reorganization of the trend of the financial management development is also adhere to the analysis of the environmental where during nowadays and a following period of time the enterprises was situated. With globalization of the economy, and such changes in the financial environment like knowledge economy and electrical business encountered by the enterprises, the financial risk they shall bear is becoming larger. Aim to resolve the financial management difficulties and meet the demanding of financial management in 21 century, the financial management theory and methods will take the opportunity of the changes of environment and keep on innovating. The research on the trend of the financial management in 21 century is also designed to improve the financial management theory and method system, which can give better indications to the financial management affairs.

Key Words: financial management; environment, vicissitudes; trend of development