The Analysis Of High-tech Enterprises’ Recognized Standards And Technical Assets

High-tech enterprises in economic development play a very important role, which attract all nations’attention. in the early90s of last century, our country began a high-tech enterprise identification management. And then, because of the needs of the situation, it was adjusted many times. In2008, the State reformed and the enacted the new "high-tech enterprise management approach" and working guidelines. It improved the threshold of identify work. But from the situation of the high-tech enterprises in China have been identified by the certificate and obtain high-tech enterprise, we find that many of them did not meet the characteristics of high-tech enterprises for various of reasons,. Therefore, it is necessary to study these from theory and practice.In this paper, we use the way of case analysis, through sample enterprises’ situation analysis of the situation and technology assets. We challenge at the first time and the high-tech conditions of Chinese high-tech enterprises and find the problems in the standard. We give the introduction of capital and other related elements of the theory in order to use factor capital balance as a research tool to analyze the importance of technology assets in high-tech enterprises. We analyze the level of technological capital and type of enterprises, through the combination of positive and negative samples of corporate technology assets structure. At the same time we give some improvement suggestions for the identification of high-tech enterprise standards from the perspective of Finance.The structure of this article is divided into five chapters. Chapter1is an introduction, showing the research background and research subject, as well as the purpose and meaning of this research. The second chapter is literature review, studying the relevant academic research on the issue, as well as the theoretical basis of this research question. The third chapter is instances description and fundamental viewpoints. Chapter4is the core content of this paper including case analysis. This chapter discussed the issue to increase R&D investment to strive to maintain technology leadership and foster competitiveness. This paper introduced the elements of the capital balance table and the concept of technology assets, trying to analyze the enterprise’s investment which focused on the new elements capital such as technology, information and knowledge, so that the enterprises can jump out of the vicious cycle of low-end competition. Our enterprises will shift to the high-end competition field represented by technology, information and knowledge, so that our enterprises have stronger international competitiveness. By calculating the proportion of technical assets in the total assets, this paper increased a reasonable evaluation for the high-tech enterprises identification and ultimately led to the enterprise’s formation of core competitiveness supported by technology. Chapter V presents conclusions and recommendations. At the same time, combining the development status of China’s enterprises, this paper stressed that the ultimate development of enterprises can not do without the support of technical capital, raised the future direction of further study, and then pointed out the limitations of this study. Limited by the ability of the author, the evaluation of enterprise assets is difficult, the figures and the standards still need further research.