高新技术企业核心竞争力审计评价的研究

发布时间：2018-07-08 15:15

本文选题：高新技术企业 + 核心竞争力　；参考：《江苏大学》2008年硕士论文

【摘要】： 在知识经济时代,国家经济的发展将更多地倚重高新技术创新,培育和发展高新技术企业刻不容缓。近年来,我国高新技术企业发展突飞猛进,其规模和数量不断地增长,在国民经济构成中所占比例也显著提高,有力地促进了经济结构的调整。高新技术企业已经成为推动我国经济增长的重要组成部分,是拉动国民经济增长的中坚力量。然而,面对国际、国内竞争环境的激烈变化,对国内大多数高新技术企业而言,却面临着能否在竞争中求得生存和发展的严峻挑战。核心竞争力是保持高新技术企业竞争优势的重要手段,是高新技术企业持续竞争优势的源泉。许多人认为核心竞争力理论能充分解释竞争优势的根源在于企业内部,但究竟怎样才能提高企业核心竞争力,如何加强核心竞争力管理,不断改进和提升我国高新技术企业国际竞争力,已日趋突出地摆在世人面前。实践证明,审计工作在管理领域正在发挥越来越重要的作用。鉴于审计所具有的独特功能,将高新技术企业核心竞争力审计引入审计工作领域,这将成为进一步促进核心竞争力管理的重要途径。但是迄今为止,国内外学术界关于企业核心竞争力审计方面的研究甚少,尚未形成一个完整的理论体系。从审计实践角度来看,缺乏一套行之有效的高新技术企业核心竞争力审计评价体系。因此,本文的研究将全面剖析企业核心竞争力的内在机理,着力构建高新技术企业核心竞争力评价指标体系,以期为审计评价提供客观依据。为了实现以上目的,本文采用规范研究和案例分析相结合、理论与实际相结合的方法,对核心竞争力理论和高新技术企业核心竞争力审计实践进行了综合分析。首先通过对高新技术企业核心竞争力的分析,指出核心竞争力与竞争力的区别;接着对平衡计分卡用于高新技术企业审计指标的建立进行可行性分析,结合平衡计分卡的基本原理,从财务、客户、内部流程和学习与成长四个方面构建了高新技术企业核心竞争力的审计指标体系。最后,利用层次分析法和归一化方法对高新技术企业的核心竞争力审计评价进行个案研究,评估出企业的核心竞争力审计结果,进一步提出应用平衡计分卡审计高新技术企业核心竞争力的结论和不足。
[Abstract]:In the era of knowledge economy, the development of national economy will rely more on high-tech innovation, and it is urgent to cultivate and develop high-tech enterprises. In recent years, high and new technology enterprises of our country have developed by leaps and bounds, their scale and quantity have been increasing continuously, and the proportion in the composition of national economy has also been increased significantly, which has promoted the adjustment of economic structure. High-tech enterprises have become an important part of promoting China's economic growth and the backbone of national economic growth. However, in the face of the fierce changes in the international and domestic competitive environment, most of the domestic high-tech enterprises are faced with the severe challenge of survival and development in the competition. Core competence is an important means to maintain the competitive advantage of high-tech enterprises and the source of sustainable competitive advantage of high-tech enterprises. Many people believe that the core competence theory can fully explain the root of competitive advantage lies in the enterprise, but how to improve the core competitiveness of enterprises, how to strengthen the management of core competitiveness, Constantly improving and improving the international competitiveness of high-tech enterprises in China has become increasingly prominent in front of the world. Practice has proved that audit is playing a more and more important role in the field of management. In view of the unique function of audit, introducing the core competence audit of high-tech enterprises into the field of audit work will become an important way to further promote the management of core competence. But up to now, there is little research on core competence audit in domestic and foreign academic circles, which has not yet formed a complete theoretical system. From the point of view of audit practice, there is a lack of an effective audit evaluation system for the core competence of high and new technology enterprises. Therefore, the study of this paper will comprehensively analyze the internal mechanism of the core competitiveness of enterprises, focus on the construction of high-tech enterprises core competitiveness evaluation index system, in order to provide an objective basis for audit evaluation. In order to achieve the above purpose, this paper adopts the method of combining normative research and case analysis, combining theory with practice, and synthetically analyzes the core competence theory and the audit practice of high-tech enterprises' core competence. Through the analysis of the core competence of high-tech enterprises, the paper points out the difference between core competence and competitiveness, and then analyzes the feasibility of establishing the auditing index of high-tech enterprises by using balanced scorecard. Based on the basic principle of balanced scorecard, the audit index system of core competitiveness of high-tech enterprises is constructed from four aspects: finance, customer, internal process and learning and growth. Finally, a case study on the audit evaluation of the core competence of high-tech enterprises is carried out by using the analytic hierarchy process (AHP) and the normalized method, and the results of the audit of the core competitiveness of the enterprises are evaluated. Furthermore, the conclusion and deficiency of applying balanced scorecard to audit the core competence of high-tech enterprises are put forward.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F276.44;F239.4

【引证文献】