Study On The Audit Evaluation For The Hihg-tech Enterprise's Innovation Performance

As hi-tech industry's organization carrier, the high-tech enterprise is the main body of high-tech production formation and transformation. It is the dominant force to improve the integrated regional competitiveness and sustainable development. The high-tech enterprise's innovation is comprehensive, open and dynamic. It is necessary to evaluate its innovation performance objectively and comprehensive. It plays vital role in innovative management and involves numerous stakeholders' interest and the implementation of the strategy of enterprise innovation, directly affects enterprise's healthy development.The study on innovation performance measure is priority of the high-tech enterprise innovation management research. Scholars have studied the innovation performance evaluation index and evaluation method. But they generally look innovation performance evaluation as a link of innovation. It belongs to enterprise internal behavior. The index's quantity is usually ignored and the evaluation criteria is fuzzy. These effect the credibility of the evaluation. Especially, the existing conclusion can only be used to macro-evaluating innovation performance, the innovation process is ignored. Therefore it can not analyze the problems existing in innovation in-depth. The High and new technology enterprise's innovation is comprehensive and dynamic and open. It is not enough to macro-assess innovation performance by enterprise's innovation managers. The incredibility assessment conclusion is unhelpful to stakeholders understanding innovation status. The innovation performance auditing and innovation performance evaluation is belonged to the innovation performance measure. They have certain common on evaluation index and evaluation methods. But innovation performance auditing is an outside supervision activity by the independent third party. They analysis and evaluate innovation performance more objectively and fairly. It has been used in research and practice of enterprise technology innovation. some countries have put the public innovation funds into the government performance auditing. But now innovation performance auditing research is still in the exploration stage. Its application field limits to technical innovation. The audit content is relatively simple, especially the audit evaluation index lacks scientific. Audit evaluation methods usually are traditional financial audit. So it is necessary that auditors adopt appropriate methods to construct a scientific audit evaluation index and establish both static and dynamic audit evaluation model by performance auditing theory. Based on this, the study focus on the high-tech enterprise innovation performance audit evaluation index system and audit evaluation model. The main contents are as follows:First, the basic problems of high and new technology enterprise innovation performance auditing are defined.The high and new technology enterprise innovation performance is auditing object. Fully understand its characteristics and key factors, auditors can select the reasonable measure indexes and methods; As a kind of independent activities, innovation performance audit evaluation is different form other audit and the innovation performance evaluation. The high-tech enterprises and its innovation performance is carried on t thorough analysis. The innovation performance auditing evaluation connotation is defined, and it is compared with the financial audit, government performance auditing and innovation performance evaluation. The necessity of the innovation audit evaluation puts forward finally.Second, the selection of the high and new technology enterprise innovation performance audit evaluation indexes. Based on the analysis of the characteristics of high-tech enterprise innovation performance, From innovation strategy perspective, the four dimensions including economic performance, external performance, internal innovation system and learn and grow is conducted by the principle of the balanced score card. Collating existing indexes, the preliminary auditing index system is designed and cut by pre-test data. According to the sample data form 57 high-tech enterprises, index's representative and discrimination is respectively tested by principal component analysis and independent sample t-test. The index which has nor representative or discrimination is cut out. Then this study respectively tests its validity and reliability for guaranteeing index's measure quality.Third, the elastic auditing standards are set. It is more difficult to set auditing standards for the high-tech enterprise innovation performance. This study tries to apply multi-method including compulsory standards, industry standards, innovation theory and improved high standard orientation method to set audit standard for each inde Fourth, The static audit evaluation model is constructed. This study constructs the fuzzy comprehensive evaluation model and used IAHP to determine index weight. In order to verify audit evaluation index and evaluation model applicability, A group's innovation performance is evaluated by them.Fifth, the dynamic audit evaluation model is constructed. Stakeholders focus on the high-tech enterprise's future innovation performance. This study constructs the markov chain model for dynamic auditing it. using The dynamic model is used to audit A group's innovation performance. Based the empirical results, this study puts forward rationalization proposal on improving innovation performance.Sixth, the cooperative innovation performance is extend-audited. This empirical results show that the cooperation innovation performance is low. In an increasingly open environment, how do the external innovators effect the high-tech enterprise innovation? This study does extend-audit:empirically tests the external knowledge's function on the high-tech enterprise innovation and measures the its innovation efficiency by DEA.This study's main innovation points are following:(1) the audit evaluation system is complete. On the one hand, from innovation strategy perspective, this study constructed four auditing dimension including economy benefit, including external benefits, internal innovation activities and learning and growth ability by the balanced scorecard principle. It can reflect the high-tech enterprise innovation performance's key elements. On the other hand, in order to measure the high-tech enterprise innovation performance completely, the study construct the static and dynamic audit model. Compared to the existing internal and macro evaluation, the study has certain innovation.(2) the audit evaluation index is scientific. In order to guarantee the index's scientific, this study first explores the existing research results. The initial 100 indexes are set. Then it applies respectively descriptive statistics, principal component analysis, independent sample t-test to select index. Using the quantitative method to detail innovation performance indicators has certain innovation.(3) Audit standard has certain flexibility. The high-tech enterprise's innovation performance auditing standards are diversity and uncertain. This study uses the high standard positioning, expert advice and existing innovative research to set high- tech enterprise innovation performance auditing standards.(4) the cooperative innovation performance is extend-audited. The existing literatures attache great importance to the enterprise internal innovation resources' efficiency. But they ignore the external resources especially cooperation innovation knowledge. So cooperative innovation performance is lower. the paper extend-audits to gain more outspread the audit evidence. From the perspective of knowledge, adopts hierarchical regression and data envelope analysis method to empirical tests it.