审计质量、组织学习与创新绩效

高质量的审计信息，有利于研发团队调整创新产品生产计划、市场战略与研发策略，有效激发组织学习意愿并明确学习目标，获取更多异质性知识，进而促进创新绩效提升。首先构建概念模型，研究企业如何通过内外部审计知识积累与传播直接影响创新绩效，以及如何通过加强组织学习间接影响创新绩效；然后，使用非上市高新技术企业数据，采用bootstrap方法与逐步OLS回归方法，验证内外部审计质量对创新绩效的直接与间接正向作用，以及内部审计质量与外部审计质量对提升创新绩效的互补效应，为促进高新技术企业创新发展以及提升内外部审计质量提供了新的依据。

Audit Quality,Organizational Learning and Innovation Performance

The high quality of audit information, which is conducive to R&D team to adjust the production plans, market strategies and R&D tactics of innovative products, which can effectively stimulate the willing of organizational learning and can determine the learning objectives to organizations, but also get more heterogeneous knowledge, promoting performance of enterprise innovation. This paper constructs a conceptual model, which studies knowledge accumulation and dissemination of internal and external audit directly influences performance of enterprise innovation, and also indirectly influence performance of enterprise innovation by increasing organizational learning. This paper verifies quality of the internal and external audit which directly and indirectly influences performance of enterprise innovation, and verifies the quality of internal audit and external audit quality has complementary effect to enhance innovation performance by using bootstrap method and OLS stepwise regress. The research conclusion provides new evidence for the promotion of high tech enterprise innovation and development and improving the quality of internal and external audit.