Analysis Of The Development Of Financial Management Content

The fund-raising investment of traditional enterprise financial management is mainly the raising and application of physical capital.

In the new economic era, in the enterprise asset structure, the proportion of intangible assets will be greatly improved, and is increasingly becoming the main asset that determines the future income and market value of the enterprise.

This is particularly prominent in high-tech enterprises.

According to statistics, the proportion of intangible assets of many enterprises in the United States has reached more than 60%. [2]. intangible assets will become an important part of financing management of private enterprises in the future.

At the same time, making rational use of these intangible assets and exploring their potential earning capacity, making them continuous innovation, can bring continuous benefits to enterprises.

Intangible assets will also become the most important investment target for private enterprises in the future. Private enterprises must adjust their investment decision index timely, establish a decision index system that reflects the investment status and results of intangible assets, and strengthen investment management of intangible assets.

In fierce market competition, risk is inevitable.

The interests of any market entity are also uncertain. Objectively, there is the possibility of economic loss.

In the new economic era, due to various factors, the risk of private enterprises will also be greater, such as venture capital risks.

Because of the innovation of information tools and financial instruments, international capital flows are quickening and evolving from tangible to intangible. Capital decisions can be completed in an instant, which may further aggravate financial risks.

Moreover, due to the fast and large investment in intangible assets, the deadline and stage can not be clearly defined, so that the risk of investment will be further increased.

The acceleration of knowledge accumulation and renewal and the shortening of product life cycle will further increase the risk of enterprises.

If an enterprise's internal and external information disclosure is not sufficient or timely, or the management of the enterprise can not choose and utilize all kinds of information from inside and outside the enterprise timely and effectively, it will further increase the decision-making risk of enterprises.

Therefore, how to scientifically predict uncertain factors brought about by environmental changes, so as to take various measures to effectively prevent and resist risks and crises, and achieve success in pursuit of innovation and development is an important issue that financial management needs to constantly study and solve.

With the coming of the new economic era, knowledge capital has gradually become the most important resource that determines the development of enterprises and even the whole society and economy, and is the most important factor determining the distribution of social wealth.

The pformation of enterprises into knowledge centered, knowledge-based capital, shareholders and all relevant stakeholders of workers and staff share the pattern of [3].. The laborers of private enterprises will be a knowledge-based laborers, who bring knowledge capital to enterprises.

From capital can bring

From the point of view, there is no effective operation of knowledge capital, and there is no integration of labor and capital. Physical capital is difficult to add value.

Therefore, the increment of material capital comes from knowledge capital, and knowledge capital is more value-added than physical capital.

Practice has proved this point.

In the process of primitive accumulation of capitalist capital, it will take several generations' efforts to reach several billion of capital, and Bill, a modern economic giant.

Gates spent less than 20 years, with a total capital of about 50000000000 yuan.

It has surpassed the total output value of the three largest automobile companies in the United States.

Therefore, even if the owner of intellectual capital does not directly invest in material capital, it should also become a participant in the distribution of profits after tax.

The profit of enterprises should be allocated between the owners of material capital and knowledge capital, and the profit sharing system of knowledge capital should be established. The personal income of managers and employees of private enterprises should be closely linked with the profits of enterprises, their personal capital accumulation and the long-term development of enterprises, so as to enhance their sense of ownership and safeguard their direct economic benefits more effectively, and stimulate their enthusiasm and creativity.

At present, some high and new technology enterprises at home and abroad are sending "bonus shares" to employees, as well as some traditional industries to implement "stock option system" for managers of enterprises. These are the forms of knowledge capital owners' participation in the distribution of profits after taxes.

This is worth learning from private enterprises, and is also an effective choice to promote the economic development and growth of private enterprises.

It refers to the difference between the current market value of the enterprise and the book net assets, which reflects the development potential of an enterprise.

With the development of knowledge elements, the potential output level of social production increases.

However, because of its unpredictable quality and quantity, it is difficult to calculate afterwards, and traditional accounting can not be reflected, which makes people still do not understand the knowledge capital of enterprises.

Therefore, it is possible to underestimate the value of some highly developed companies, or fail to see some potential crises in some prosperous companies, leading to erroneous decisions and unnecessary losses.

In recent decades, many companies, especially Intel, Microsoft and other hi-tech enterprises, whose market value is often 3-8 times higher than their book value after listing, but while some companies have huge book value, their market value is getting worse and worse, so that they finally fall into a desperate situation.

With the coming of the new economic era, both the management authorities of private enterprises, and investors, creditors, customers and other related stakeholders of private enterprises will be very concerned about and attach importance to the index reflecting the value of enterprise knowledge capital, and the index reflecting the value of knowledge capital will become an important part of the financial evaluation index system of private enterprises.

Therefore, we must establish a set of analysis and evaluation system for knowledge capital suitable for economic development needs.

Enterprises can follow the original financial analysis system to set up some indicators, such as the value preservation and appreciation rate of knowledge capital, the ratio of knowledge assets to total assets, the knowledge capital content of unit products, the turnover rate of knowledge assets, the investment life of knowledge assets, the profit rate of knowledge capital, and the annual return of knowledge assets.

Through comparative analysis of indicators, we can measure the competitive strength of enterprises. Different industries can see the advantages of development of the industry, the same industry can analyze the gap between enterprises, and can predict the development prospects of enterprises and play a role in navigation.