技术创新审计方法的探索——技术创新不利因子过滤模型  

An Exploration of Technical Innovation Audit Methodology——A filter model of unfavorable factors of Technical innovation

作　　者：樊一阳[1] 田月阳 阮婉玲[1] 

机构地区：[1]上海理工大学管理学院,上海200093

出　　处：《技术与创新管理》2016年第4期343-349,共7页Technology and Innovation Management

基　　金：国家社会科学基金项目(13BJY021);上海市"科技创新行动计划"软科学研究计划重点项目(15692105800)

摘　　要：技术创新审计是一种新的科技专业化服务形式,主要功能是对企业技术创新能力或技术创新绩效进行专业鉴证。从影响技术创新的收益、质量和时效的不利因子角度出发,设计了技术创新不利因子过滤模型。结合电子信息行业200家成长型中小企业为实证数据来源,运用结构方程法对提炼的双层不利因子间的关系进行了验证。研究结论表明,简化技术创新审计工作量、提高技术创新审计测度的可操作性是过滤不利因子方法进行的技术创新审计模式的主要特点。Technological Innovation Auditing is a new technology in the form of professional services,whose main function is to identify the enterprise technology innovation capability or performance of the professional forensic technology innovation.From the perspective of the negative factors affecting the benefits of technological innovation,quality and time-effect relationship,a filter model of unfavorable factors of technological innovation is designed. Based on the empirical data of 200 SMEs in electronic information industry,the paper,using structural equation method,verified the double relationship between adverse factors. The results showed that simplifying technical innovation audit work and improving the operability of the technical innovation audit measurement are the main features of the method of filtration technology innovation of audit model.

关 键 词：技术创新审计 技术创新不利因子 过滤模型 双层不利因子 

分 类 号：F239.1[经济管理—会计学]