如今,市场经济体制改革实施范围和领域日益扩大,长期以来使用的财务管理范式的弊端逐渐显现出来,为了更好地顺应经济发展的形势,现代企业开始运用柔性财务管理范式进行财务管理。相较以往的财务管理范式,柔性财务管理范式更有利于增强财务管理的灵活性和可行性,有助于企业改革创新,因而此种管理范式的应用频率和企业认可度都越来越高。本文将比较分析两种财务管理范式,并借此对柔性管理范式具有的独特优势和不足之处进行探讨。 Nowadays, the scope and scope of the implementation of the reform of the market economy system are increasingly widened. The shortcomings of the financial management paradigm that has been used for a long time gradually emerge. In order to better comply with the economic development, modern enterprises have begun to use the flexible financial management paradigm for financial management. Compared with the previous financial management paradigm, the flexible financial management paradigm is more conducive to enhancing the flexibility and feasibility of financial management and helps enterprises to reform and innovate. Therefore, the application frequency and corporate acceptance of such management paradigm are getting higher and higher. This article will compare and analyze two kinds of financial management paradigms and explore the unique strengths and weaknesses of the flexible management paradigm.