高新技术企业的重组、并购、上市等经济活动日益频繁,价值管理在企业管理中的重要性越来越凸现,以及高新技术企业对风险投资的特殊需求,这些都使得高新技术企业的价值评估需求日益增长。而高新技术企业具有不同于传统型企业的成长模式和发展特点,因而也就具有了不同的企业价值特点。本文系统地分析了高新技术企业的价值特点及其价值驱动来源。为评估及管理高新企业价值提供学术论据。 The economic activities such as reorganization, mergers and acquisitions and the listing of high-tech enterprises are becoming more and more frequent. The importance of value management in the management of an enterprise is getting more and more prominent, and the special needs of high-tech enterprises for venture capital all make the value assessment needs of high-tech enterprises Growing. However, the high-tech enterprises have different growth mode and development characteristics from the traditional ones, and thus have different characteristics of the enterprise value. This article systematically analyzes the value characteristics of high-tech enterprises and their value-driven sources. To assess and manage the value of high-tech enterprises to provide academic arguments.