摘 要

高科技企业已经成为世界经济的重要组成部分，它一方面带动了世界国民经济快速发展，另一方面它也是科研技术成果的展示。所以高科技企业的发展对整个市场经济有着重要的影响。但是高科技企业具有区别于传统企业的独具自身特色的财务风险。因此，研究高科技企业财务风险的具体体现及其成因，并针对其风险提出预防措施是本文的主要研究目的。

本文首先阐述了高科技企业财务风险的相关理论，明确了其财务风险的分类、特征及成因，对高科技企业的财务风险有了系统的了解。根据对高科技企业财务风险的形成原因及影响因素从根本上对高科技企业的财务风险的形成有了全面的认识。其次，根据上述的相关理论分析有针对性的制定了高科技企业区别于传统企业的有自身特色的防范措施。然后本文以金智科技为例，通过具体的案例分析研究金智科技的财务风险，并且制定了防范控制措施。

本文主要采用的理论分析法和案例分析法来具体明确高科技企业的财务风险的成因和防范研究。通过查阅相关的参考文献及资料，将高科技企业独特的财务风险进行总结与分析，明确其形成原因及影响因素，并且针对其分类特征制定相关防范措施，确保高科技企业能够完善自身的财务风险，在竞争激烈的市场环境中能够稳健地成长与发展。

关键词：高科技企业；财务风险；控制措施

Abstract

High-tech enterprises have become an important part of the world economy, on the one hand led to the rapid development of the world economy, on the other hand it is also a showcase of scientific research and technological achievements. Therefore, the development of high-tech companies to the market economy has an important impact. But the high-tech enterprises have different from the traditional business of the unique characteristics of their own financial risk. Therefore, the study of high-tech enterprise financial risk embodied and its causes, and to propose preventive measures against the risk is the main purpose of this paper.

This paper describes the theory of high-tech enterprise financial risk, a clear classification of its financial risks, characteristics and causes of understanding of the financial risks of high-tech companies have a system. According to the causes and the impact on high-tech enterprise financial risk factors underlying the formation of high-tech enterprises of financial risks have a comprehensive understanding. Secondly, according to the theory of the above analysis targeted to develop high-tech enterprises is different from traditional enterprises have their own characteristics precautions. In this paper, then Kim Ji-technology, for example, financial risks Kim Ji-technology research and development of preventive control measures through specific case studies.

     In this paper, the use of theoretical analysis and case law to analyze the causes of specific and clear high-tech enterprise financial risk and prevention research. A review of the relevant literature and reference materials, the unique high-tech enterprise financial risk summary and analysis, identify their causes and factors that influence the formation and development of relevant preventive measures against its classification features to ensure that high-tech companies to improve their financial risk in a highly competitive market environment can steady growth and development.

Key Words：High tech enterprise; financial risk; control measures

目录

第1章 绪论 1

1.1 论文研究背景 1

1.2 研究目的及意义 2

第2章 高科技企业财务风险的分类、特征及成因 3

2.1 高科技企业的相关概述 3

2.2 高科技企业财务风险的分类 4

2.3 高科技企业财务风险的特征 4

2.4 高科技企业财务风险的成因 5

第3章 高科技企业财务风险的防范措施 7

3.1 财务环境风险的防范措施 7

3.2 技术研发风险的防范措施 7

3.3 市场不确定性风险的防范措施 7

3.4 财务管理风险的防范措施 7