共生理论视角下创新区内企业绩效评估与审计

发布时间：2018-08-31 17:43

【摘要】：国家自主创新示范区(以下简称创新区)是在推进自主创新和高技术产业发展方面先行先试、探索经验、做出示范的区域。国家自主创新示范区的设置,目的是在进一步完善科技创新的体制机制,加快发展战略性新兴产业,推进创新驱动发展,加快转变经济发展方式等方面发挥重要的引领、辐射、带动作用。为进一步厘清国家自主创新示范区的发展脉络、总结发展经验,为创新区的发展提供参考依据,本刊特组织"国家自主创新示范区研究专栏"。本期专栏中,《内陆创新区体制创新发展问题与纾解》一文着重分析内陆创新示范区发展的现实障碍,包括创新组织数量少、创新体系有待完善、区域联动发展有待提升等。《共生理论视角下创新区内企业绩效评估与审计》一文,针对创新区的最主要创新主体——企业的绩效以及如何对绩效进行审计,组织了探讨和研究,提出依据共生理论来构建创新区企业的绩效评估与审计平台。《国家自主创新示范区管理体制改革评析》一文,在综述国内主要创新区管理体制特点和演进路径的基础上,提出了如何进行创新区体制管理创新问题。希望更多学者参与我们的讨论,共同推进创新区理论工作的发展。
[Abstract]:The national independent innovation demonstration area (hereinafter referred to as the innovation area) is a region that first tries to promote the development of independent innovation and high technology industry, explores experience and makes demonstration. The purpose of the establishment of the National Independent Innovation demonstration Zone is to further improve the institutional mechanism of scientific and technological innovation, accelerate the development of strategic emerging industries, promote innovation-driven development, and accelerate the transformation of the mode of economic development. A driving effect. In order to further clarify the development context of the national independent innovation demonstration area, sum up the development experience, and provide the reference for the development of the innovation area, the journal specially organized the "National Independent Innovation demonstration Zone Research column". In this column, the "problems and Solutions of Institutional Innovation and Development in Inland Innovation zones" focuses on the analysis of the practical obstacles to the development of inland innovation demonstration zones, including the small number of innovation organizations and the need to improve the innovation system. The development of regional linkage needs to be improved and so on. This paper discusses and studies the performance of enterprises in innovation zone from the perspective of symbiosis theory, aiming at the performance of enterprises, which is the main innovation subject of innovation zone, and how to audit performance. Based on the symbiosis theory, this paper proposes to construct the performance evaluation and audit platform of the enterprises in the innovation zone. The article "Analysis and Analysis of the Management system Reform of the National Independent Innovation demonstration Zone", on the basis of summarizing the characteristics and evolution path of the management system of the main innovation zones in China, This paper puts forward how to carry out the innovation of system management in the innovation area. We hope that more scholars will participate in our discussion and jointly promote the development of innovation zone theory.
【作者单位】：广东金融学院北京林业大学经济管理学院
【基金】：国家自然科学基金项目(71502132)
【分类号】：F272.5

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