高新技术企业财务管理问题浅析83848.docVIP

高新技术企业财务管理问题浅析 摘要 高新技术企业是率先采用高新技术、创造高附加值产品的企业，与传统企业相比，高新技术企业对自然资源的依赖程度低，对资金投入量和知识资本的依赖程度却很高，进而促使新产品研制和开发过程中的财务风险、技术风险存在于高新技术企业发展的各个阶段。因此，高新技术企业是一种高投入、高风险、高回报的“三高”企业。 高新技术企业在经济发展中起着举足轻重的作用，但其高成长性与高风险性并存，与传统的以自然资源为依托的企业相比较，其财务管理的理念、方法、策略有较大的差异。因此对其财务管理的探讨有着重要的现实意义。本文采用规范的理论分析与实证研究相结合、微观特征与宏观行为相结合、以及定性分析的研究方法，在对高新技术企业特征详细分析的基础上，对高新技术企业财务目标创新、财务关系的创新、筹资投资管理、风险规避、收益分配以及纳税筹划等进行了探讨，以使高新技术企业最大程度地发挥知识资本的作用，促进高新技术企业在国民经济发展中发挥更的作用。 关键词 高新技术企业；财务管理；风险规避；创新； Abstract Hi-tech enterprises are the ones that take the lead in adopting high and new technology and manufacture high value-added products. Compared with traditional enterprises, hi-tech enterprises are less dependent on natural resources, but more dependent on funds input and knowledge capital. During the process of research and development of new products, the risk might be created from finance and technology exists in the each and every stage of hi-tech enterprises development. Therefore, hi-tech enterprises have a high input, high-risk, high return on the three high enterprises. High-tech enterprises in economic development plays a decisive role, but its high growth and high-risk sexual co-exist with the traditional natural resource-based enterprises, compared to its financial management philosophy, methods and strategies have a greater differences. Therefore of its financial management has an important practical significance. In this paper, theoretical analysis of norms and empirical studies combining micro and macro behavior characteristics of combining qualitative analysis with quantitative study of combining research methods, in the detailed analysis of the characteristics of high-tech enterprises based on innovative high-tech enterprise financial goals , the financial relationship between innovation, financing investment management, risk aversion, income distribution and tax planning, etc. are discussed so that the high-tech enterprises maximize the role of intellectual capital, and promote high-tech enterprises