The "Four Big" Countermeasures Of Enterprise Financial Management Innovation

　　 First, income distribution Mode innovation

　　 human capital The owner will become a participant in the allocation of profits after tax. 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.

　　 Two, enterprise financial management objectives innovation

Financial management objectives of enterprises should not only consider the maximization of capital gains of the owners of physical capital, maximize the ability to repay debts, maximize the economic contribution of the society, and maximize the economic responsibility and performance of the public, but also consider the rights of the owners of knowledge capital, the maximization of the wages and the participation of the interests of managers and staff, and the integration of enterprise financial management objectives, namely, the pursuit of maximization of enterprise wealth and knowledge.

　　 Three. Innovation of enterprise financial management content

enterprise Financing decision The key point is to raise various forms of financial capital at low cost and low risk. The development of knowledge economy requires enterprises to promote innovation in financing management, raise both material capital and knowledge capital, and tilt to intellectual capital.

Compared with the industrial economic era, the production activities of enterprises in the knowledge economy era need more investment, staff, technology, market and other factors. The two is to change the assessment of current investment plans. 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.

　　 Four, the innovation of financial evaluation system.

The innovation of the evaluation system of enterprise financial management under the knowledge economy 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.