基于社会网络分析的技术创新审计现状研究

摘要

回顾技术创新审计在国内外的研究现状,比较美国、欧洲和亚太地区技术创新审计研究的差异,进而通过社会网络分析对中国技术创新审计研究的现状进行全面、系统的分析,揭示国内技术创新审计的3个阶段和分类体系.借鉴以前的研究成果和财务审计的观点,将技术创新审计分为第三方独立评估的创新绩效审计、着眼于技术创新管理过程的创新管理审计和从政府角度出发的创新政策审计三类,探讨各自的理论基础和研究趋势.%This article reviews and compares the research trends and differences of technological innovation audits in US,Europe and Asia,makes a comprehensive analysis of technological innovation audit in China through social network analysis,revealing the basic framework and classification system of technological innovation audit.The technical innovation audit could be divided into three categories:innovation performance audit,innovation management audit and innovation policy audit,the application and future research questions are discussed.