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高新技术企业是我国经济改革的新生力量,它的发展非常迅速,目前已成为经济主要推动力和增长点。高科技产品的研发、运用以及推广,正在逐步成为社会生产的主流。高新技术企业成长的各个时期,存在着各种不同类型的风险,包括技术风险、市场风险以及财务风险。摆在管理者面前是一个现实而严峻的问题——如何规避、控制财务风险的问题。为此,研究高新技术企业的财务风险,具有一定的理论意义和现实意义。
High-tech enterprises are the new force of China’s economic reform. Its development has been very rapid and has now become the major driving force and point of growth for the economy. The development, application and promotion of high-tech products are gradually becoming the mainstream of social production. During each period of the growth of high-tech enterprises, various types of risks exist, including technical risks, market risks and financial risks. Confronting managers is a real and serious problem - how to avoid and control the financial risk. Therefore, studying the financial risk of high-tech enterprises has certain theoretical and practical significance.