本文選題：高新技術(shù)企業(yè) + 核心競爭力��； 參考：《江蘇大學(xué)》2008年碩士論文

【摘要】： 在知識經(jīng)濟時代,國家經(jīng)濟的發(fā)展將更多地倚重高新技術(shù)創(chuàng)新,培育和發(fā)展高新技術(shù)企業(yè)刻不容緩。近年來,我國高新技術(shù)企業(yè)發(fā)展突飛猛進,其規(guī)模和數(shù)量不斷地增長,在國民經(jīng)濟構(gòu)成中所占比例也顯著提高,有力地促進了經(jīng)濟結(jié)構(gòu)的調(diào)整。高新技術(shù)企業(yè)已經(jīng)成為推動我國經(jīng)濟增長的重要組成部分,是拉動國民經(jīng)濟增長的中堅力量。然而,面對國際、國內(nèi)競爭環(huán)境的激烈變化,對國內(nèi)大多數(shù)高新技術(shù)企業(yè)而言,卻面臨著能否在競爭中求得生存和發(fā)展的嚴(yán)峻挑戰(zhàn)。核心競爭力是保持高新技術(shù)企業(yè)競爭優(yōu)勢的重要手段,是高新技術(shù)企業(yè)持續(xù)競爭優(yōu)勢的源泉。許多人認(rèn)為核心競爭力理論能充分解釋競爭優(yōu)勢的根源在于企業(yè)內(nèi)部,但究竟怎樣才能提高企業(yè)核心競爭力,如何加強核心競爭力管理,不斷改進和提升我國高新技術(shù)企業(yè)國際競爭力,已日趨突出地擺在世人面前。 實踐證明,審計工作在管理領(lǐng)域正在發(fā)揮越來越重要的作用。鑒于審計所具有的獨特功能,將高新技術(shù)企業(yè)核心競爭力審計引入審計工作領(lǐng)域,這將成為進一步促進核心競爭力管理的重要途徑。但是迄今為止,國內(nèi)外學(xué)術(shù)界關(guān)于企業(yè)核心競爭力審計方面的研究甚少,尚未形成一個完整的理論體系。從審計實踐角度來看,缺乏一套行之有效的高新技術(shù)企業(yè)核心競爭力審計評價體系。因此,本文的研究將全面剖析企業(yè)核心競爭力的內(nèi)在機理,著力構(gòu)建高新技術(shù)企業(yè)核心競爭力評價指標(biāo)體系,以期為審計評價提供客觀依據(jù)。 為了實現(xiàn)以上目的,本文采用規(guī)范研究和案例分析相結(jié)合、理論與實際相結(jié)合的方法,對核心競爭力理論和高新技術(shù)企業(yè)核心競爭力審計實踐進行了綜合分析。首先通過對高新技術(shù)企業(yè)核心競爭力的分析,指出核心競爭力與競爭力的區(qū)別;接著對平衡計分卡用于高新技術(shù)企業(yè)審計指標(biāo)的建立進行可行性分析,結(jié)合平衡計分卡的基本原理,從財務(wù)、客戶、內(nèi)部流程和學(xué)習(xí)與成長四個方面構(gòu)建了高新技術(shù)企業(yè)核心競爭力的審計指標(biāo)體系。最后,利用層次分析法和歸一化方法對高新技術(shù)企業(yè)的核心競爭力審計評價進行個案研究,評估出企業(yè)的核心競爭力審計結(jié)果,進一步提出應(yīng)用平衡計分卡審計高新技術(shù)企業(yè)核心競爭力的結(jié)論和不足。
[Abstract]:In the era of knowledge economy, the development of national economy will rely more on high-tech innovation, and it is urgent to cultivate and develop high-tech enterprises. In recent years, high and new technology enterprises of our country have developed by leaps and bounds, their scale and quantity have been increasing continuously, and the proportion in the composition of national economy has also been increased significantly, which has promoted the adjustment of economic structure. High-tech enterprises have become an important part of promoting China's economic growth and the backbone of national economic growth. However, in the face of the fierce changes in the international and domestic competitive environment, most of the domestic high-tech enterprises are faced with the severe challenge of survival and development in the competition. Core competence is an important means to maintain the competitive advantage of high-tech enterprises and the source of sustainable competitive advantage of high-tech enterprises. Many people believe that the core competence theory can fully explain the root of competitive advantage lies in the enterprise, but how to improve the core competitiveness of enterprises, how to strengthen the management of core competitiveness, Constantly improving and improving the international competitiveness of high-tech enterprises in China has become increasingly prominent in front of the world. Practice has proved that audit is playing a more and more important role in the field of management. In view of the unique function of audit, introducing the core competence audit of high-tech enterprises into the field of audit work will become an important way to further promote the management of core competence. But up to now, there is little research on core competence audit in domestic and foreign academic circles, which has not yet formed a complete theoretical system. From the point of view of audit practice, there is a lack of an effective audit evaluation system for the core competence of high and new technology enterprises. Therefore, the study of this paper will comprehensively analyze the internal mechanism of the core competitiveness of enterprises, focus on the construction of high-tech enterprises core competitiveness evaluation index system, in order to provide an objective basis for audit evaluation. In order to achieve the above purpose, this paper adopts the method of combining normative research and case analysis, combining theory with practice, and synthetically analyzes the core competence theory and the audit practice of high-tech enterprises' core competence. Through the analysis of the core competence of high-tech enterprises, the paper points out the difference between core competence and competitiveness, and then analyzes the feasibility of establishing the auditing index of high-tech enterprises by using balanced scorecard. Based on the basic principle of balanced scorecard, the audit index system of core competitiveness of high-tech enterprises is constructed from four aspects: finance, customer, internal process and learning and growth. Finally, a case study on the audit evaluation of the core competence of high-tech enterprises is carried out by using the analytic hierarchy process (AHP) and the normalized method, and the results of the audit of the core competitiveness of the enterprises are evaluated. Furthermore, the conclusion and deficiency of applying balanced scorecard to audit the core competence of high-tech enterprises are put forward.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F276.44;F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 蘇新明;三通公司核心競爭力的構(gòu)建研究[D];北京交通大學(xué);2012年

，

本文編號：2107843