基于知识创新理论的企业创新审计方法的探讨

Discussion on the Method of Enterprise Innovation Audit based on the Theory of Knowledge Innovation

摘要:

目前国内外学者在研究企业创新的审计方法方面，主要侧重于技术创新审计方法，而且均为自我评估测试结合记分卡的形式，往往是建立在技术创新的度量基础上，以此来评估企业创新流程和创新能力。然而，由于创新的复杂性，这种技术创新的审计方法对于被审计单位的实际创新能力而言未必能真实地反映其创新水平，也难于达到审计的目的。本文结合知识创新理论，根据知识转化的SECI模型，提出了一种新的企业创新审计方法，即识别并制定与创新价值有关的核心问题加以综合测试。该方法包括四个前后关联的模块结构，通过这种结构化的流程，更加关注挖掘企业员工的隐性知识，并从中找出企业创新存在的深层问题，提出有效的解决方案，促进企业创新能力的发展。

Abstract:

At present, domestic and foreign scholars on the research of enterprise innovation audit focus on technological innovation audit. And all the auditing methods take the form of self- evaluation tests based on the measurement of technological innovation in order to evaluate the ability of enterprise innovation flow and innovation. However, due to the complexity of innovation, the innovation of the technology is not able to truly reflect its innovation level, and it is difficult to achieve the purpose of audit. In this paper, a new method of enterprise innovation audit is proposed, which is based on the SECI model of knowledge transformation. The method includes four modules, which are related to the structure of the module. Through this kind of structure, more attention is paid to the hidden knowledge of enterprise employees. This method can find out the deep problems of enterprise innovation and propose effective solutions to promote the development of enterprise innovation ability.