本文针对目前中小企业技术创新审计缺乏有效可行的审计评价标准，可比的技术创新审计管理方法，难以找到关键重要的审计切入点等问题，在价值链分析法的启发下，结合技术创新审计实践中的研究探索，分析技术创新价值链九大审计要素，初步构建基于价值链分析法的技术创新审计理论模型框架，以期在实践上能够行之有效地指导技术创新审计，提高中小企业的技术创新能力。

Currently SMEs have been faced with series of issues related to technological innovation audit, which are lack of viable evaluation criteria, comparable audit management methods and the entry point of the audit. Inspired by the value chain analysis, this paper would account for the nine elements of the audit on technological innovation’ value chain and then initially set up a theoretical model of the framework of technological innovation audit based on value chain analysis, in order to efficiently and practically instruct technological innovation audit ,which improves the technological innovation capability of SMEs.

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国家社会科学基金项目“技术创新审计专业化服务模式研究”（NSSFC /13BJY021）