CAJ | 학술논문

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。
침대목전중소기업기술창신심계결핍유효가행적심계평개표준、가비적기술창신심계관리방법，난이조도관건중요적심계절입점등문제，재개치련분석법적계발하，결합기술창신심계실천중적연구탐색，분석기술창신개치련구대심계요소，초보구건기우개치련분석법적기술창신심계이론모형광가，이기재실천상능구행지유효지지도기술창신심계，제고중소기업적기술창신능력。
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 capa﹣bility of SMEs.