摘要
在高技术已成为在全球企业竞争主体的环境下,高技术企业风险控制也成为财务监控的趋势。按照高科技企业发展的各阶段的融资特征、人力资本属性以及政府作用,构建了高技术企业财务监控主体系统。以银行借贷资本的介入为临界点,将高科技企业财务监控归纳为无借贷资本模式和有借贷资本模式。在无借贷资本模式下,政府、股权投资者、人力资本所有者具备风险投资的属性,愿意承担企业的高风险,并强烈要求参与企业的经营决策,强调构建力量制衡的内部监控系统。银行借贷资本具有强烈的规避风险属性,在其加入监控体系后,内部监控逐渐向外部监控转变,强调信息披露的及时性与准确性。
Under such situations where high technology has become competitive core for global corporations, risk control of hi - tech enterprise comes to be a trend of financial supervision. According to fund - rising characteristics, attributes of human resources and governmental functions, these corporations have built their financial - monitoring principal system. Divided by the introduction of bank loan capital, financial supervision can be classified into no loan mode and loan mode. No loan mode means government, stock right investor, owner of human capital all have the attributes of risk investor who is able to burden high risk and eager to participate management decision - making, focusing on building a power - balanced inner monitoring system. With strong control of risk, bank load capital can contribute to the transformation of inner monitoring to external one, as well as the accuracy and promptness, after introducing into monitoring system.
出处
《学术交流》
CSSCI
北大核心
2008年第5期126-128,共3页
Academic Exchange
基金
黑龙江省自然科学基金(项目号: G2004 -16 )
关键词
高科技企业
财务监控
主体系统
hi -tech corporation
financial monitoring
principal system
