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近年来,企业逐渐习惯了审计的概念,并广泛运用于会计、市场营销和战略制定等方面。然而,创新审计却很少被采用。本文提供了一个审计企业创新能力的系统。为了在经营活动中管理和提高现有的创新能力,并规划未来的战略开发,无论大小企业都应重视这个领域。在创新能力审计方面,至少必须讨论三个关键问题;1.迄今为止,企业在其提供的产品和服务,以及生产和流通系统诸领域所具有的创造力如何?2.企业目前的经营活动,公司战略及其创新能力是否匹配良好?3.为支持企业的长期经营战略和公司竞争战略,企业在创新能力方面还缺少什么? 本文第一部分将讨论技术问题,它在创新能力审计中举足轻重。第二部分阐述几个综合性的创新能力审计系统,分别用于经营单元和公司层次的分析研究。第三部分简要讨论该系统的应用。
In recent years, companies have become accustomed to the concept of auditing and have been widely used in accounting, marketing, and strategy development. However, innovation audits are rarely used. This article provides a system for auditing an enterprise’s ability to innovate. In order to manage and improve existing innovation capabilities in business activities and plan for future strategic development, both large and small enterprises should pay attention to this area. In terms of innovation capability auditing, at least three key issues must be discussed: 1. How far has the company’s creativity in the products and services it provides, as well as the production and distribution systems? 2. The company’s current business activities, Does the company’s strategy and its ability to innovate match well? 3. In order to support the company’s long-term business strategy and company’s competitive strategy, what is the company lacking in innovation capability? The first part of this paper will discuss the technical issues, which play an important role in auditing innovation capabilities. The second part describes several comprehensive innovation capability audit systems, which are used for analysis and research at the business unit and company level. The third section briefly discusses the application of the system.