科技创新的审计评价体系构建及熵权Topsis应用研究——以甘肃省“强科技”行动为例  

Research on the Construction of Audit Evaluation System of Science and Technological Innovation and the Application of Entropy Weight Topsis:Taking"Enhancing Science and Techology"Initiative in Gansu Province as an Example

作　　者：蔺殊嘉 马丽 LIN Shujia;MA Li(UNSW Science,University of New South Wales,Sydney,New South Wales,2052,Australia;Lanzhou University of Technology,Lanzhou Gansu 730070,China)

机构地区：[1]新南威尔士大学理学院,澳大利亚悉尼2052 [2]兰州理工大学,甘肃兰州730050

出　　处：《甘肃科技纵横》2024年第12期24-30,共7页Gansu Science and Technology Information

基　　金：甘肃省审计厅2022—2023年度重点科研课题“审计促进强科技发展研究”(SJ220101)。

摘　　要：文章依据《甘肃省强科技行动实施方案(2022—2025年)》,从提升甘肃省“强科技”行动的五大任务维度,即:提升科技创新创造力、科技支撑重点产业发展能力、科技人才创新能力、科技成果转移转化效力、激发科技创新活力,构建审计评价体系,并运用熵权Topsis法进行深入评价研究。研究结果表明:甘肃省的科技发展自2016、2017年出现低谷,从2018年以来呈现逐年上升趋势,2021年整体处于良好状态,其中在科技创新创造活力和科技成果转移转化效力方面已处于理想状态;在科技人才创新能力和激发科技创新活力这两方面处于良好状态;但在科技支撑重点产业发展能力方面仍有待提升。The article is based on the Implementation Plan for"Enhancing Science and Technology"Initiative of Gansu Province(2022-2025),which constructs an audit evaluation system from the five major tasks of"enhancing science and technology"initiative in Gansu Province,namely:to enhance the creativity of scientific and technological innovation,the ability of scientific and technological support for the development of key industries,the ability of scientific and technological talents to innovate,the effectiveness of scientific and technological achievements in transferring and transforming,and the stimulation of the vitality of scientific and technological innovation,and adopts the entropy Topsis method to conduct an applied research on the evaluation.The results of the study show that:the scientific and technological development of Gansu Province has been in a trough since 2016 and 2017,and has shown a rising trend year by year since 2018,and is in a good state in 2021 as a whole,among which it has been in a desirable state in terms of scientific and technological innovation and creation vitality and scientific and technological achievements transfer and transformation effectiveness;it has been in a good state in terms of scientific and technological talents′innovation ability and stimulation of scientific and technological innovation vitality;however,it is in a poor state in terms of the ability of science and technology to support the development of key industries.

关 键 词：“强科技”行动 审计评价 熵权TOPSIS法 

分 类 号：F239.1[经济管理—会计学]