财务视角下的技术创新失败控制与补救机制研究

ON CONTROL AND REDRESS MECHANISM OF TECHNOLOGICAL INNOVATION FAILURE FROM FINANCIAL PERSPECTIVE

由于自然和社会经济环境的不确定性、企业运作的复杂性、技术开发的超前性与高难度以及决策者认识能力的有限性,企业技术创新失败是客观存在的。尽管目前从市场导向和政府职能等方面已采取了一些防范和控制措施,但基于财务视角研究技术创新失败控制和补救措施的成果却很少。从创新财务理论、加强财务管理、利用财务政策和实施财务激励等方面采取措施能较好地对企业技术创新失败予以控制和补救。

As the uncertainty of natural and socio-economic environment, the complexity of business operations, advanced technology development and the difficult and limited cognitive ability of decision-makers, the failure of enterprise technical innovation exists during the process. We have taken a number of preventive and control measures fi＇om the market-oriented and government functions, but achievement about control and redress measures of technological innovation failure from financial perspective is rare. We can take some measures to control and redress technological innovation failure, such as innovating financial theory, enhancing financial management, using financial policies and implementing financial incentives.