Research On The Audit Of All-factor Technology Innovation Of High-Tech Enterprises

The "Thirteenth Five-Year Plan" outline clearly states that China will implement an innovation-driven development strategy,comprehensively strengthen the leading role of scientific and technological innovation,and further deepen the innovation of mass entrepreneurship.In April 2017,the Ministry of Science and Technology issued the Notice of the "13th Five-Year Plan for Development of the National High-Tech Industrial Development Zone," and attached great importance to the development of high-tech enterprises.By the end of 2016,there were a total of 104,000 high-tech enterprises in China.Despite the large number,there are still many problems in the investment and management of high-tech enterprises,and lack of strict and effective audit supervision and inspection,which makes the company's technological innovation strength apparently insufficient,resulting in a lot of high corporate survival time is short(In 2015,business sector is not complete statistics show that the average life expectancy is about 2.6 years).Through the research and analysis of domestic and foreign technology innovation audit literature,it is found that for the technological innovation audit,most researchers have a single research direction,and the direction of index selection is relatively single,lacking all-factor audit research covering all aspects of technological innovation.Therefore,auditing research from the perspective of all-factor technology innovation in high-tech enterprises is of great significance in promoting technological innovation auditing theory research,improving the lack of technological innovation in enterprises,and conducting in-depth technological innovation auditing and inspection work.In this paper,by analyzing the audit mode of enterprise technical innovation and the existing research results,based on the related theories of technology innovation and audit theory,on China's high-tech enterprises total factor of technical innovation audit carried out in-depth study,the main contents are:to audit theory as the basis for the basic concept of high-tech enterprises,all elements of technology the definition and definition of innovation audit elements;through theoretical study and practical investigation,analysis of China's high-tech enterprises technological innovation status and audit situation,carry out demonstration of the feasibility and necessity of all-factor technical innovation audit of high-tech enterprises;constructing technological innovation system of high tech enterprise audit total factor,and discusses each part;this paper analyzes the auditing index of full factor technological innovation in high-tech enterprises,constructs the auditing index system of all-factor technological innovation,and optimizes and empowers the index.;finally,through the analysis of the K enterprise audit example,the process of its all-factor technical innovation audit is elaborated in detail.Study on the technological innovation of high-tech enterprises,audit all elements both in theory and practice has the necessity and feasibility of carrying out,also have in technology and business operation,in order to improve the innovation of enterprise technology,improve the quality of audit of enterprise technology innovation provides more theoretical significance and practical value of persuasion.