高新技术企业技术创新绩效审计与评价研究

Research on Performance Auditing and Evaluation of Technological Innovation in High-tech Enterprises

从优化高新技术企业资源配置的角度出发,按照绩效审计与技术创新水平之间的关联属性,对高新技术企业技术创新绩效审计的现实要求进行分析,给出了技术创新绩效与审计框架,并以高新技术企业技术创新绩效审计原则为参照,探讨审计评价的瓶颈,从多个层面给出绩效审计评价的有效路径。希望借此能够为高新技术企业技术创新绩效审计和评价提供可以参照的策略,在降低不必要成本的同时提升创新绩效和企业市场竞争力。同时,通过对企业内外信息的审计评价,还能过滤掉无用信息,识别出有助于技术创新的信息,这对提高企业创新绩效是大有裨益的。

The present paper starts from the perspective of optimizing the resource allocation of high-tech enterprises, analyses the realistic requirements of high-tech enterprise technology innovation performance audit according to the related attributes between performance audit and technological innovation level, proposes the technical innovation performance and audit framework. It also discusses the bottleneck of audit evaluation and gives an effective path for performance audit evaluation from multiple levels, based on the high-tech enterprise technology innovation performance auditing principle, hoping to provide a reference strategy for high-tech enterprise technology innovation performance audit and evaluation, and improve innovation performance and enterprise market competitiveness while reducing unnecessary costs. At the same time, through the audit evaluation of the internal and external information of the enterprise, it can also filter out the useless information and identify the information that contributes to technological innovation, which is of great benefit to improving the innovation performance of the enterprise.