[摘　要]　在简述知识管理本质的基础上，论述企业财务知识管理系统及其构建的必要性，并从财务知识获取、财务知识储存、财务知识传播、财务知识利用、财务知识创新和财务知识评价六个方面提出企业财务知识管理系统的框架。

[关键词]　知识管理,财务知识管理系统,构建

Abstract: Summarizes the essence of knowledge management, discusses the necessity of enterprise's financial knowledge management system and its construction, puts forward the frame of enterprise's financial knowledge management system from six aspects which are acquisition, storage, dissemination, use, innovation and evaluation of financial knowledge.

Key words: knowledge management; financial knowledge management system; construction

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建筑经济，2011（11）：83-84