The Research About Internal Financial Control Of Knowledge-based Enterprises

With the coming of knowledge economy era, the innovation ability of knowledge andtechnical has become the focus of global competition, grasping and applying ofknowledge have become enterprises to enhance their competitiveness and importantcompetitive weapon to stand in the domestic and overseas markets. The development ofknowledge-based play a significant role in economic growth, a large number ofknowledge-based enterprises continue to emerge in the influence of domestic andinternational environment. Knowledge-based enterprises must strengthen the internalcontrol, especially the internal financial control in face of the competitive environment.Knowledge-based enterprises in knowledge economy, has its unique features, this is adirect result of the financial control of knowledge-based enterprises must have thefinancial control system to adapt with the background of economic development.Knowledge economy is different from the industrial economy, the era of knowledgeeconomy’ financial control is different from the era of industrial economy’ as well. Inaddition, the knowledge-based enterprises as a new form of enterprise organization both inthe main resource, core employee, product characteristics, or in the aspects oforganizational structure, power control, has the obvious difference with the traditionalenterprises. Therefore the enterprise financial control system construction of industrialeconomy era has not adapt to the needs of the development of knowledge-basedenterprises, in view of this situation, a reasonable financial control system has been toconstruct.This paper based on the knowledge-based enterprise’s definition and thecharacteristics, combined with the economic environment, put forward a set of internalfinancial control system which is suitable for the development of knowledge-basedenterprise. At the conclusion of the domestic and overseas scholars about internal financialcontrol, take the particularity of knowledge-based enterprises as the breakthrough point,compared and analyzed the internal financial control between the knowledge-basedenterprises and the traditional enterprises, obtained the goal and control object of theinternal financial control, deemed that the factors of the knowledge-based enterprises’internal financial control mainly from the dynamic environment, the corporate governancestructure, intellectual capital, information technology. Think that the knowledge staffsmake sense to carry out internal financial control activities, so should integrate them intothe execution of internal financial control. Taking the methods of empirical analysis andtheoretical analysis, according to the analysis of the previous chapters and the hypercycle theory, established the knowledge-based enterprises’ internal financial control systemwhich is composed of corporation governance, financial control. Finally, through the studyof DHGX company, analyze DHGX’s exist problems in company, put forward somesuggestions for internal financial control.