Abstract
The article proposes a classification of the forms of high-tech companies operating in the Russian Federation, depending on their work with high technologies. Companies with signs of using individual components of high technologies, companies that use high technologies in a complex way, companies that acquire high technologies, small innovative enterprises, as well as companies with a complete innovative production cycle are identified. The features of the organization in various forms of high-tech companies in the economy and finance are shown, namely, the construction of financial and economic work based on their technological development, the use of open innovations, the window of open innovations, the management of patents and licenses, as well as innovative development funds and intellectual capital. A primary comparative analysis of financial reporting forms was carried out, new types of income and expenses received by providing own innovative projects to the side and attracting projects of third-party individuals-inventors and organizations on a mutually beneficial basis are shown. The methods of comparative analysis of absolute values and the share of such indicators as net profit, retained earnings, and in its composition the part that is aimed at innovation, return on equity and investments, sources of financing of intellectual activity are used. Analytical information is useful for the owners of high-tech companies, commercial banks, publicprivate partnerships, management decision-making on the use of scientific ideas and the results of a feasibility study in the company’s scientific and production cycle or their commercialization.
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