Study On The Capital Management Tactics Of High-Tech Enterprises

High-tech industry development plan, which is named 'Torch Plan', has been implemented. After this, high-tech enterprises in our country improved greatly. Because the scale of our enterprises is so small, poor in technology and fund, the level of development is lagged largely by the developed countries. With our economic globalization, capital management has taken a new look, which is opening, dynamic, complex and systematic. Especially the high input, risk and profit in high-tech enterprises have connected the management level with the surviving and development of the enterprise closely. In this paper, aiming at the lack of capital supplied, the low level of capital management and effect after our country has entered WTO, the state of capital management, tactics of raising money, the ways of applying capital and legitimate allocation of capital have been researched systematically from the need of continual development.Utilizing the way of systematic analysis, capital management development and research dynamic state of domestic and foreign high-tech enterprises have been studied, also from raising money, applying money, cost control, allocation and the effect of capital management. The characters of every phrase of life circle and interior and outer circumstances in high-tech enterprises have been analyzed from capital management. Capital management effect evaluation index system was built on systematical analysis, which uses AHP and multi-targets descision, and found the model of Capital management effect index evaluation in high-tech enterprises, which has been practical analyse in some high-tech enterprises on the market in our country. On the basis of evaluation of high-tech enterprises, adopting advanced capital management experience from overseas with factual cases in our country, Raising and applying money, cost controlled and legitimate allocation of capital have been studied systematically in every phrase of life circle and put up with tactics. According to the need of capital management, the business accounting method of the cost for R&D and human resource were discussed. In this paper, Harbin high-techgroup is the typical case to practical analyse the capital management of the enterprises, and it can put forward management methods to instruct high-tech enterprises to manage their capital in our country, so it is meaningful in fact to improve the capital management level of high-tech enterprises in our country and competition.