摘要: |
对照技术创新审计国内外研究特色,建立一套适合我国企业使用,从全局考虑审计我国企业技术创新能力的SPRE模型.SPRE分别代表战略、流程、资源、环境审计,从而为我国企业技术创新审计研究作出新的探索. |
关键词: 技术创新审计 SPRE审计模型 实证分析 |
DOI: |
分类号:F273.1 |
基金项目:国家自然科学基金 |
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A Research on SPRE Technological Innovational Audit Model and Its Application |
CHEN Jin YU Fang-zhen
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Abstract: |
It firstly compares the research characters of technological innovational audit abroad and domestic,then sets up SPRE technological innovational audit model,which is more suitabe to domestic company,and is concerned more roundly,so as to do some new explo |
Key words: technological innovational audit SPRE audit model empirical analysis |