国有企业技术创新绩效责任审计指标体系研究

摘要

The Responsibility Audit for Technical Innovation Performance(RATIP)is a comprehensive and systematic au-dit method to evaluate the innovation ability of the leading cadres in the state owned enterprises.RATIP model is of great significance to promote the sustainable development to innovate science and technology,w hich can effectively change the w rong idea that state ow ned enterprises only emphasize the short term effect for the technical innovation.T he responsibili-ty audit,based on the path dependence theory,divides the technical innovation into two types:explicit performance and implicit performance,which analyzes the key factors,and eventually the analysis outcomes will be as an important founda-tion to evaluate this innovation performance.The concepts of explicit performance and implicit performance are quite dif-ferent.As a key audit factor for leading cadres,explicit performance is mainly composed of technology accumulation and external benefits,while implicit performance includes economic and technical benefits.Moreover,explicit performance is an important index to measure the level of technical innovation for state ow ned enterprises to meet economy and high effi-ciency.Implicit performance is to measure the direct economic benefits contributed by the technical innovation activity,or the economic outcomes produced by new process and new products of new technology.Above all,both explicit perform-ance and implicit performance build the index system of RATIP for the state owned enterprises.%国有企业的技术创新绩效责任审计是评价国有企业管理人员技术创新能力的一项全面、系统的审计方法.技术创新绩效责任审计模式能有效改变国有企业只注重科技创新短期效果的错误观念,对促进科技创新可持续发展具有重大意义.该责任审计以路径依赖理论为基础,将技术创新绩效分为显性和隐性两种类型,对其主要的影响因素进行分析,最终分析结果将成为评价国有企业技术创新绩效的重要依据.其中,隐性绩效和显性绩效分别代表不同含义,隐性绩效是针对管理层的一个重要审计元素,主要由技术积累和外部效益组成,显性绩效主要由经济效益和技术效益组成.隐性绩效是衡量国有企业技术创新是否满足经济性、高效率性等的重要指标,显性绩效主要是指国有企业技术创新活动给企业带来的直接经济收益,或者新技术产生的新工艺、新产品给企业带来的经济结果,隐性绩效和显性绩效两者共同构成国有企业技术创新绩效责任审计指标体系.