Research On Knowledge-based Enterprise Establish Core Financial Index Under The Circumstance Of Knowledge Economy

Financial indicators are an important tool in the evaluation of the financial situation of enterprises. The establishment of the core financial indicators will be helpful for us to evaluate other financial indicators, thus providing very important basis. However the data in the financial indicators are all provided by financial report, the financial information and the way of information disclosure of the accountants is limited by the theory and the technology of accountants, then the content of the core financial indicators will change correspondingly when the thoery and way of information disclosure of the accountants changes.Accounting is a kind of economic management activity; its existence and development have a close relationship with the development of economy. Currently it's an important transitting period from the industrial economic form to the knowledge-based economic form. So the theories, the practical operations, the time and contents even the methods of information disclosure of financial accountants will be surely influenced. As a result, the financial indicators, based on the industrial economic environment, taking the assets as the key element, could not meet the need of people to evaluate knowledge-based companies' financial situations;it's necessary and imminent to transfer the financial indicators, especially the core financial indicators.On the basis of influenced accountant cirumstance decided the accountant's theory,then the accountant's theory decided how to analsis financial information,the article establish a new financial indicators system,in this system personnal contributing rate will be the core financial indicate and relpace the old core financial indicate- net rate of return.In the part of theoretical analysis,this essay will be focused on the characteristics of knowledge-based economy and the specific characteristics of such kinds of companies from the point of view of necessity of creation of knowledge-based economy. On the background of changed economic circumstance, enterprise financial accounting theory and information disclosure may be crashed, while this kind of crash will take the accouting datas as the basis, and as the influence brought by the financial analysis which is the ligic extension of financial accouting, Thus anlysis the original core financial indicators "net rate of return" inadequate, and eventually build a new indicator. In the part of the case study section,after the article finish the discussion of the new core financial indicator, analyze the company's financial situation which have been the section of the article's case.discuss the assumption with analyzing the case before, Base on the which more relevance with price,with companying the net rate of return with the personnal contributing rate make the conclusion that the personnal contributing rate would have the strong suition on the background of current system of information disclosure of the financial.