工业企业R&D能力的审计  

The Audit of Industrial Enterprise R&D Capability

作　　者：官建成[1] 马宁[1] 王瑛[2] 

机构地区：[1]北京航空航天大学管理学院,北京100083 [2]北京市科学技术委员会,北京100035

出　　处：《工业工程》2001年第2期41-46,共6页Industrial Engineering Journal

基　　金：国家自然科学基金!资助项目 (79830 0 2 0 ;79970 0 5 6 ) ;国家软科学研究资助!项目 (980 6 8) ;北京市科委资助!项目 (95 490 44

摘　　要：在建立企业R&D能力审计指标体系的基础上 ,对北京地区工业企业进行了抽样调查 ,并对高绩效企业与低绩效企业、优势企业与非优势企业以及高标企业与优势企业分别进行了R&D能力审计。研究结果表明 ,第一 ,企业运用特有的R&D能力进行创新产品的开发是决定企业创新绩效的重要源泉 ;第二 ,企业R&D能力与企业市场竞争地位之间存在着正相关关系 ;第三 ,我国工业企业在R&D方面普遍存在能力不足 ,有很大的能力差距空间需要去弥补。最后提出了企业增强R&D能力可采取的措施。Based on the survey data, the audit index system of Industrial Enterprise R&D capability is established in Beijing Area. And R&D capability between high performers and low performers, the best Industrial Enterprise and other samples, benchmark and the best Industrial Enterprise is audited respectively. Some results are found in this paper. Firstly, the Industrial Enterprise's innovation number is decided by the special R&D capability ultimately, which is applied in the new product development. Secondly, there is a positive relationship between Industrial Enterprise R&D capability and Industrial Enterprise competitive status in the market. Thirdly, the R&D capability of Chinese Industrial Enterprise is weak at large, and there is big capability gap compared with foreign Industrial Enterprise, which must be made up. Finally, some methods are proposed to build up R&D capability.

关 键 词：R&D能力 审计 工业企业 审计指标 R&D绩效 产品创新率 技术创新能力 

分 类 号：F406.3[经济管理—产业经济] F239.62