The "Four Big" Countermeasures Of Enterprise Financial Management Innovation

The owners of human capital will become participants in the distribution of profits after taxes.

In the era of knowledge economy, human capital will be the most important resource for enterprises and even the whole society and economic development, and the most important factor determining social distribution.

From the perspective of whether we can bring surplus value, the increment of material capital comes from human capital, and human capital is more value-added.

Laborers have the right to participate in the management of enterprises and the distribution of profits after taxes. The distribution of wealth is determined by the contribution of factors in economic growth.

Financial management objectives of enterprises should not only be considered.

Maximizing the owner's capital appreciation, maximizing debt paying ability, maximizing the economic contribution of the society, and maximizing the economic responsibility and performance of the public, we should also consider the rights of knowledge capital owners, managers and employees to maximize salaries and participate in the distribution of interests.

Goal integration is the pursuit of enterprise wealth and knowledge maximization.

Evaluation system of enterprise financial management under Knowledge Economy

We can start from two aspects:

(1) to further expand the traditional financial analysis index system.

(2) an increase in the proportion of financial evaluation of intangible assets such as knowledge capital.

In addition to adopting traditional financial analysis indicators, modern enterprises have put forward financial indicators such as economic value added (EVA), free cash flow (FcF) and market value added (MVA) in recent years.

(1) economic value added can be used to analyze the gains and losses of operators' business, so that managers can do everything possible to do more with less capital.

2. The combination of free cash flow and economic value added can better evaluate the overall operation of enterprises and help to achieve optimal allocation of capital around capital appreciation.

Third, the added value of the market can reflect the market's evaluation of the company's future.

In the era of knowledge driven economy, due to the particularity of knowledge, a three-dimensional structure containing knowledge is formed on the basis of the original two element structure.

The focus of corporate financing decisions is to raise various forms of financial capital at low cost and low risk.

In the era of knowledge economy, knowledge capital is the core of the evaluation of enterprise investment plan, and its content will exceed the basic category of intangible assets. Besides patent, copyright and computer software, many intangible goodwill and enterprise management capabilities will become more and more important.

Secondly, the benefit evaluation and service evaluation of current investment schemes mainly consider saving capital costs, and knowledge enterprises mainly rely on maximizing the efficiency of capital utilization and maximizing investment returns, so as to realize the added value of investment.