On Flexible Financial Management

Along with the knowledge economy time arrival, the most important resources of the enterprise is no longer the material capital, but is the human capital, the human capital becomes the driving force which the economy grows. But the present financial control actually only take the fund and the movement as the research object, the value of the human capital which has not regarded as the enterprise element of production should have, the human capital does not fully display the enterprise creativity and potential which its should have. The paper in view of the present situation, pointed out the insufficiency in the existing financial control existence, and proposed the financial control according to the actual situation, should include the fund and its movement, but also should include the human capital. the flexible management theory based on "human-oriented" the paper proposed how to construct the flexible financial control system in the flexible financial control.