高新技术企业财务管理中存在的问题及对策分析研究 会计学专业VIP专享VIP免费

高新技术企业财务管理中存在的问题及对策摘要当今，全世界正迈向知识经济的时代。高新技术企业在创立、发展的过程中，其财务管理活动相对于传统企业的财务管理活动也应有新的发展和突破，高新技术企业应当实施符合其特点的财务管理模式。加强财务管理，实现资本的保值、增值具有其他部门不可替代的作用，财务管理处于企业管理的中心地位，抓住了财务管理，就抓住企业管理的关键。本文结合高新技术企业在发展过程中遇到的价值评估、高投入高风险、资金困难等财务方面问题，在加强资金尤其是投资管理、促进企业融资、加强财会人员培训等方面提出了解决方案。关键词：高新技术企业、企业融资、资金管理Problemsandcountermeasuresinthefinancialmanagementofthehigh-techenterprisesAbstractToday，theworldismovingtowardsaknowledge-basedeconomy.High-techenterprisesinthecreationoftheprocessofdevelopment，itsfinancialmanagementactivitiescomparedtotraditionalenterprisefinancialmanagementactivitiesshouldalsobenewdevelopmentsandbreakthroughsinhigh-techenterprisesshouldimplementfinancialmanagementmodelconsistentwithitscharacteristics.Strengthenfinancialmanagement，andpreservationofcapital，value-addedhasanirreplaceableroleinothersectors，financialmanagementinthecorporatemanagementofthecentralposition，andseizethefinancialmanagementandtoseizethekeytobusinessmanagement.Inthispaper，high-techenterprisevalueencounteredinthedevelopmentprocessassessment，high-inputhigh-risk，financialdifficultiesandotherfinancialaspectsofproposedsolutionsinthestrengtheningofthecapital，especiallyinvestmentmanagement，promotionofcorporatefinance，andstrengthenaccountantstraining.Keywords：High-techenterprises；CorporateFinance；Fundmanagement目录毕业论文原创性声明.......................................................................................................I摘要.....................................................................................................................................IIAbstract.................................................................................................................................III目录.................................................................................................................................IV绪论.....................................................................................................................................1（一）研究背景及意义..........................................................................................1（二）文献综述.......................................................................................................1一、相关理论概述...........................................................................................................2（一）高新技术企业的定义..................................................................................2（二）高新技术企业特点......................................................................................3（三）财务管理的重要性......................................................................................4二、高新技术企业在发展壮大过程中的财务问题...................................................4（一）产权理论发生本质变化，企业价值评估进入新阶段.........................4（二）没有将无形资产作为核心内容进行核算和管理..................................5（三）忽视对知识资本所有者的利润分配........................................................5（四）难以满足高新技术企业在风险管理方面的需要.........