高新技术企业财务管理框架简论

Analysis of Financial Management Structure for High-tech Enterprises

本文从高新技术企业所特有的资产结构,股本结构和财务指标分析入手,结合高新技术企业的特点,针对高新技术企业的规模、所处不同生命周期等因素的影响,就如何构建其基本的财务管理目标及框架从而实现股东价值最大化或者企业价值最大化进行阐述和探讨。

Base on the structure of assets,structure of capital stock and financial index with High-tech enterprises charac- teristics,we describe how to set up the elementary financial management indicator and mechanism,afterwards, achieve the maximal profit for shareholders and enterprises according to size and lifecycle of High-tech enterprises.