| 创新型企业的创新审计模式研究 |
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| 引用本文： | 任爱莲. 创新型企业的创新审计模式研究[J]. 经济问题, 2010, 0(4) |
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| 作者姓名： | 任爱莲 |
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| 作者单位： | 河南财经学院工商管理学院; |
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| 基金项目： | 上海市科技发展基金软科学项目(086921009) |
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| 摘 要： | 创新型企业的创新活动是一个具有高收益和高风险的复杂体系,对其进行科学分析和评估十分必要。在国内外创新审计研究的基础上,利用财务学、审计学、统计学等多学科知识,结合我国创新型试点企业创新活动特征,构建了一个包含多元化的审计主体、各审计要素具体的审计内容和审计标准等方面的审计模型,对创新型企业全面实施创新审计具有重要意义。
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| 关 键 词： | 创新型企业 创新 审计模式 |
The Study on the Innovation Auditing Model of the Innovative Enterprise |
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| REN Ai-lian. The Study on the Innovation Auditing Model of the Innovative Enterprise[J]. On Economic Problems, 2010, 0(4) |
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| Authors: | REN Ai-lian |
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| Affiliation: | School of Management;Henan University of Finance and Economics;Zhengzhou 450002;China |
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| Abstract: | The conception of innovative enterprises is defined and their innovation activities natures are analyzed in this article.Based on the home and abroad study of innovation audit,and using Finance,Auditing,statistics and other multi-disciplinary knowledge,an audit framework is constructed including diversified audit body,audit model for innovation activities,specific audit contents and standards of each audit element,which is of great significance to execute innovation audit for innovative enterprises. |
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| Keywords: | innovative enterprises innovation audit audit model |
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