| The 14 th Five-Year Plan for Promoting the Development of Small and Medium-sized Enterprises(smes)issued by the Ministry of Industry and Information Technology(MIIT)aims to promote innovative smes to become leaders in innovation,so as to achieve sustainable development.Innovative small and medium-sized enterprises,because of their long-term high level of innovation ability and high intensity research and development investment,represent the outstanding level of small and medium-sized enterprises,and gradually become an advanced representative of innovation and an important source of power.Development ability is the survival of the enterprise,the source of profit,is its realization of development and expansion of the market scale.Whether innovative small and medium-sized enterprises can achieve sustainable development is the focus of high attention from all walks of life.Evaluating the development ability of innovative smes is of great significance for enterprises to explore business models and enhance their competitiveness.At the same time,it is worth noting that digital economy has become an important factor driving rapid economic development at the current stage,as China is in the post-COVID-19 era and the overall economic downward pressure is increasing.At present,the scale of China’s digital economy is improving day by day,accounting for about 40% of GDP,ranking the second in the world.Digitalization is not only a factor that cannot be ignored in economic development,but also a source of driving force for economic development.The deep penetration,strong innovation and high coverage of the digital economy are very important for the short-term growth and long-term sustainable development of enterprises.Therefore,evaluating the development ability of innovative smes should not ignore the background of "digitalization".First of all,by reading foreign literature on digital transformation and digital index and domestic professional scholars’ literature on enterprise development ability index,and studying and analyzing relevant theories on enterprise development ability at home and abroad,on the basis of analyzing and concluding digital economy theory,enterprise growth theory,ability theory and core competitiveness theory,To re-understand the meaning and composition of innovative smes’ development ability,and combined with the characteristics of digital background to build a new,more comprehensive evaluation index system of innovative smes’ development ability.The development ability evaluation indexes of innovative smes proposed in this paper include seven first-level indexes: four development quality indexes of profitability,debt paying ability,operation ability and accumulation ability,and three development guarantee indexes of innovation ability,digitization level and policy orientation level,including 25 second-level indexes.Secondly,a more reasonable and scientific analytic hierarchy process is adopted to conduct a quantitative and qualitative analysis on the development ability of innovative smes,and then the development ability of innovative smes is evaluated by considering all indicators comprehensively and calculating the weight of indicators.Finally,the case analysis of the evaluation model is carried out to test its rationality and practicability according to the score of the index system and the actual situation of the corresponding years of the enterprise.Taking N enterprise as an example,this paper makes a systematic and comprehensive analysis of its development ability combined with relevant index data,and finally analyzes the main problems existing in N enterprise’s current development ability according to the research results,and proposes reasonable countermeasures and suggestions for its improvement of development ability,which not only provides some references for its future sustainable development.Moreover,it provides a more effective method for investors,creditors and other stakeholders to evaluate the development of innovative smes objectively and reasonably. |