The Study On Mechanism Of CEO Financial Monitoring In High-Tech Enterprise

As the rapid development of high-tech enterprises in the word, it has become the main engine of economic increasing . Because of the uniqueness of high-tech enterprises'technology and operational mode, the traditional financial supervision mode is not suitable. Besides the external risks of technology, market and assets, high-tech enterprises alse face to internal risks caused by the operators. Datas show that due to the imperfections of the institutions, the poor management of operators and the lack of supervision, the core technical person leave frequently, which decreased the core competitiveness. And this damaged the benefits of shareholders, the govement and other stakeholders. This paper concentrated on studying the fiancial supervision system model, the model construction and supervision environment evaluation to improve the enterprise development.There are four parts in this paper.Firstly, this paper research on the financial fraud supervising framework, and divides the financial supervision system into main system, operating system and environment system.Secondly, the paper takes the right of benefits as the standard to build up the main system of high-tech enterprise. By analyzing of financing capital, human capital and govement function during the develop process of high-tech enterprise, the paper develops the stage model of the main system includeing non-loan capital—contains of shareholders, govement and human capital holders, and loan capital—contains of shareholders, govement, human capital holders and creditors. By introduction of the game under uncertain environment as a basic model, the paper points out that the operators determine the mediation process to achieve strategy of maximize profits. Then we construct the main system supervising model based on main characteristic of each stage.Thirdly, in the environment system part, the paper defines the environment syetem as instituations security system to support the main system and operating syetem. According to previous research and the high-tech enterprises characteristics, making a set of questionnaire to environment system of the high-tech enterprises, we select some respective indexes to construct the evluation indexes system of environment system. Then this paper uses AHP to fix the weights and build up the environment evluation system model based on the multilevel matter element of comprehensive extension evaluation.we choose Harbin Keli electrical company as a demonstration to verify the model. The results show that the model has a good effect on the environment system estimation of high-tech enterprise.Finally, the operating syetem can resolve the problem of supervision method. By compared analysis of existing financial supervising, this paper constructs the real time supervision system based on neural network. Then we selected financial fraud indicator, based on the training samples of listed companies, and constructed a timely financial supervision neural nerwork which was effective. Past data show that the network differentiates the financial fraud from the financial date at an effective rate of 94.3%. And the nueral network can also improve the prior predict capacity of supervision main.