Research On Higt-tech Enterprise Technology Innovation Performance Audit Evaluation System

21st century is the era of science and technology. An enterprise and even a country’s economic growth for the dependence of the natural resources and capital resources weakens gradually, intellectual resources become the focus of enterprise competition and international competition. In order to promote the development of high and new technology in our country, the high and new technology enterprise’s technical innovation project invested a lot of manpower,material resources and financial resources, but at the same time of investment, there will be inevitably bring an important question that is how to audit the performance status of technology innovation investment more accurately. When different countries invest a lot of financial capital and preferential policies to high and new technology, there is a question that how to avoid and reduce the technology innovation risk has become one of the hot spot of research. However, high and new technology enterprise’s technology innovation performance audit in China is still in the exploratory stage, they mainly draw lessons from British scholar Chiesa’s performance audit model, the European "Oslo handbook" and other relevant index system to carry on the practical work. It has not been consistently approved in how to develop more suitable for specific evaluation index system of technology innovation performance audit in China. These problems which need to be solved urgently become the focus of theory and practice.This study is based on reviewing and summarizing high and new technology enterprise’s performance audit in and abroad, and it introduce Schumpeter innovation theory, father-in-law fiduciary duty theory, new public management theory, multi-level integration theory and behavior theory as the theoretical support of the full text. First of all, this research realize the use of the present situation and the existing problems of our high-tech enterprise technology innovation performance audit evaluation index system by using the questionnaire survey, mean while,from the side to understand the further perfecting suggestion of performance audit staff to promote the index system of performance audit. Second, it regards listed high-tech enterprises as the research object, and selects the listed high-tech enterprise technical innovation project as the research sample, successively through the hypothesized conditions, selecting relevant variables, building and verifying performance audit model, finally it is concluded that a set of new high-tech enterprise technological innovation performance audit evaluation index system. In the end, this study put forward effective countermeasures to promote our country’s performance audit quality for the problems from the third part of the questionnaire by the micro and macro point of view. It provides a reference for the implementation of the performance audit in our country and the enlightenment.