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

【摘要】： 在知識(shí)經(jīng)濟(jì)時(shí)代,國(guó)家經(jīng)濟(jì)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(lái),我國(guó)高新技術(shù)企業(yè)發(fā)展突飛猛進(jìn),其規(guī)模和數(shù)量不斷地增長(zhǎng),在國(guó)民經(jīng)濟(jì)構(gòu)成中所占比例也顯著提高,有力地促進(jìn)了經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整。高新技術(shù)企業(yè)已經(jīng)成為推動(dòng)我國(guó)經(jīng)濟(jì)增長(zhǎng)的重要組成部分,是拉動(dòng)國(guó)民經(jīng)濟(jì)增長(zhǎng)的中堅(jiān)力量。然而,面對(duì)國(guó)際、國(guó)內(nèi)競(jìng)爭(zhēng)環(huán)境的激烈變化,對(duì)國(guó)內(nèi)大多數(shù)高新技術(shù)企業(yè)而言,卻面臨著能否在競(jìng)爭(zhēng)中求得生存和發(fā)展的嚴(yán)峻挑戰(zhàn)。核心競(jìng)爭(zhēng)力是保持高新技術(shù)企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的重要手段,是高新技術(shù)企業(yè)持續(xù)競(jìng)爭(zhēng)優(yōu)勢(shì)的源泉。許多人認(rèn)為核心競(jìng)爭(zhēng)力理論能充分解釋競(jìng)爭(zhēng)優(yōu)勢(shì)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(jìng)爭(zhēng)力,如何加強(qiáng)核心競(jìng)爭(zhēng)力管理,不斷改進(jìn)和提升我國(guó)高新技術(shù)企業(yè)國(guó)際競(jìng)爭(zhēng)力,已日趨突出地?cái)[在世人面前。 實(shí)踐證明,審計(jì)工作在管理領(lǐng)域正在發(fā)揮越來(lái)越重要的作用。鑒于審計(jì)所具有的獨(dú)特功能,將高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)力審計(jì)引入審計(jì)工作領(lǐng)域,這將成為進(jìn)一步促進(jìn)核心競(jìng)爭(zhēng)力管理的重要途徑。但是迄今為止,國(guó)內(nèi)外學(xué)術(shù)界關(guān)于企業(yè)核心競(jìng)爭(zhēng)力審計(jì)方面的研究甚少,尚未形成一個(gè)完整的理論體系。從審計(jì)實(shí)踐角度來(lái)看,缺乏一套行之有效的高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)力審計(jì)評(píng)價(jià)體系。因此,本文的研究將全面剖析企業(yè)核心競(jìng)爭(zhēng)力的內(nèi)在機(jī)理,著力構(gòu)建高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)力評(píng)價(jià)指標(biāo)體系,以期為審計(jì)評(píng)價(jià)提供客觀依據(jù)。 為了實(shí)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(shí)際相結(jié)合的方法,對(duì)核心競(jìng)爭(zhēng)力理論和高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)力審計(jì)實(shí)踐進(jìn)行了綜合分析。首先通過(guò)對(duì)高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)力的分析,指出核心競(jìng)爭(zhēng)力與競(jìng)爭(zhēng)力的區(qū)別;接著對(duì)平衡計(jì)分卡用于高新技術(shù)企業(yè)審計(jì)指標(biāo)的建立進(jìn)行可行性分析,結(jié)合平衡計(jì)分卡的基本原理,從財(cái)務(wù)、客戶、內(nèi)部流程和學(xué)習(xí)與成長(zhǎng)四個(gè)方面構(gòu)建了高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)力的審計(jì)指標(biāo)體系。最后,利用層次分析法和歸一化方法對(duì)高新技術(shù)企業(yè)的核心競(jìng)爭(zhēng)力審計(jì)評(píng)價(jià)進(jìn)行個(gè)案研究,評(píng)估出企業(yè)的核心競(jìng)爭(zhēng)力審計(jì)結(jié)果,進(jìn)一步提出應(yīng)用平衡計(jì)分卡審計(jì)高新技術(shù)企業(yè)核心競(jìng)爭(zhēng)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(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F276.44;F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

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

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本文編號(hào)：2107843