内部控制有效性对企业技术创新影响的博弈研究

Game Study on the Effect of Internal Control Effectiveness on Enterprise Technological Innovation

内部控制有效性是指内部控制制度为其目标实现提供的保证程度．从制约企业内部控制有效性自身的影响因素及问题入手，探讨了内部控制有效性与企业技术创新之间的关系，继而对内部控制有效性与企业技术创新之间的知识共享博弈和资源配置博弈进行了分析，最后提出提升内部控制有效性及推进企业技术创新的对策策略．

The effectiveness of internal control refers to the degree of guarantee provided by the internal control system for its target realization. In this paper, the author firstly analyzes the influence factors and problems of the internal control effectiveness of enterprises , then discusses the relationship between internal control effectiveness and enterprise technological innovation, then analyzes the knowledge sharing game and resource allocation game between the effectiveness of internal control and enterprise technological innovation, and finally puts forward the countermeasures to enhance the effectiveness of internal control and promote technological innovation of enterprises.