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知识经济时代,知识成为企业最重要的资本,并赋予企业理财目标新的内涵。高新技术企业是知识经济时代的重要标志,具有高风险、高回报的特点。高新技术企业风险主要来自三方面:技术风险——产品研制和开发过程中由于技术方面的原因引致的投资失败风险;市场风险——由于新产品不能迅速取得一定的市场占有率引致的投资失败风险;财务风险——前期投资能否实现预期利润并且有一定的现金流入,以按时偿还到期债务本息的风险。高新技术企业的高收益一般来源于企业产品所含技术的垄断
In the era of knowledge-based economy, knowledge has become the most important capital of enterprises and has given new meaning to the goal of financial management. High-tech enterprises are an important symbol of the era of knowledge economy, with high-risk, high-return characteristics. The risks of high-tech enterprises mainly come from three aspects: technical risk-the risk of investment failure due to technical reasons in the process of product development and development; market risk-the risk of investment failure due to the new product can not quickly obtain a certain market share Financial risk - Whether the upfront investment can realize the expected profit and there is a certain amount of cash inflow to repay the principal and interest of the debt as scheduled. High-tech companies generally come from high-yield corporate products contained in the technology monopoly