审计质量、组织学习与创新绩效——非上市高新技术企业数据分析  

Audit Quality,Organizational Learning and Innovation Performance——Analysis Based on the Data of Unlisted High-tech Enterprises

作　　者：杨以文 周勤[2] 李卫红[1] 张松林 Yang Yiwen;Zhou Qin;Li Weihong;Zhang Songlin(School of Economics and Trade,Nanjing Audit University;;School of Economics and Management,South-east University,Nanjing 211815,China)

机构地区：[1]南京审计大学经济与贸易学院 [2]东南大学经济管理学院,江苏南京211815

出　　处：《科技进步与对策》2018年第6期106-112,共7页Science & Technology Progress and Policy

基　　金：教育部人文社会科学基金项目(13YJAZH045);教育部人文社会科学研究青年基金项目(16YJC790139);中国博士后科学基金面上项目(2017M611645);江苏省高校哲学社科研究项目(2014SJB257);江苏省"青蓝工程"优秀骨干教师项目(14QLGC011);江苏高校优势学科建设工程项目(PAPD);南京审计大学政府审计学院重点招标项目(GASA161017)

摘　　要：高质量的审计信息,有利于研发团队调整创新产品生产计划、市场战略与研发策略,有效激发组织学习意愿并明确学习目标,获取更多异质性知识,进而促进创新绩效提升。首先构建概念模型,研究企业如何通过内外部审计知识积累与传播直接影响创新绩效,以及如何通过加强组织学习间接影响创新绩效;然后,使用非上市高新技术企业数据,采用bootstrap方法与逐步OLS回归方法,验证内外部审计质量对创新绩效的直接与间接正向作用,以及内部审计质量与外部审计质量对提升创新绩效的互补效应,为促进高新技术企业创新发展以及提升内外部审计质量提供了新的依据。The high quality of audit information,which is conducive to R&D team to adjust the production plans,market strategies and R&D tactics of innovative products,which can effectively stimulate the willing of organizational learning and can determine the learning objectives to organizations,but also get more heterogeneous knowledge,promoting performance of enterprise innovation.This paper constructs a conceptual model,which studies knowledge accumulation and dissemination of internal and external audit directly influences performance of enterprise innovation,and also indirectly influence performance of enterprise innovation by increasing organizational learning.This paper verifies quality of the internal and external audit which directly and indirectly influences performance of enterprise innovation,and verifies the quality of internal audit and external audit quality has complementary effect to enhance innovation performance by using bootstrap method and OLS stepwise regress.The research

关 键 词：审计质量 组织学习 知识学习 创新绩效 

分 类 号：F273.1[经济管理—企业管理]