Study On Audit Evaluation For Cote Competetencies Of High-Technology Enterprise

In the era of knowledge economy,many nations have put the emphasis on the innovation of high-technology enterprises,and it is time to nurture and develop high-tech.In the last few years,high-technology enterprises are developing rapidly in our country,with its increasing scale and quantities and the large proportion in national economy constitute,which effectively promote the adjustment of the economy structure. Being the main force of stimulating national economic growth,high-technology enterprises have already become important composition of pushing our country economic growth.However,facing the drastic change in the international and domestic competitive environment,the majority of the domestic high-technology enterprises must meet the challenge of living in the competition.Core competence is the important method to keeping competitive advantage in high-technology enterprises and is the source of keeping continuing competitive advantage.Core competence theories fully explain that the source of competitive advantage lies in the enterprises themselves. Actually how can the just increase core competence enterprises,have been focus problem of the theories research and the practice concern.Many scholars both from home and abroad have conducted the beneficial study on the content and characteristics of core competence.It has proved that the audit can play an important role in management.It is important to take the audit of the core competitiveness into the field of audit.However, the research of enterprise's core competitiveness audit is far from theoretical system.In the audit practice,it lacks a suitable evaluation index system to make an objective and fair assessment of the audit.So the article intends to analyze the theory of enterprise's core competitiveness,and then tries to provide an objective basis for evaluation of the audit.In this paper,it adopts the normative and empirical research combining with the theory and practice methods.Firstly,it points out the difference between the core competitiveness and the general competitiveness after analysis of the core competitiveness of the High-Technology Enterprise.And then it conducts a feasibility analysis of the using of Balanced Scorecard for the High-Technology Enterprise. Combining the basic principles of the Balanced Scorecard,it builds an audit index system from the factors of financial,customer,internal processes,learning and growth. Finally,it does the case study of the audit evaluation and assesses the audit findings of the core competitiveness by using of AHP and normalized method.It concludes the conclusion and the weakness of the audit findings in application of the Balanced Scorecard.