我国绿色技术创新审计的理论与实证研究

The green technological innovation is the key to sustainable development. This progame summarizes the international and domestic theories about green technological innovation and technological innovation auditing, and puts forward an indicator system of green technological innovation and auditing methods, which suit the suitiation of China. In addition, based on the empirical analysis of the sample enterprises, this programe makes a comprehensive understanding of the management system of Chinese corporate green technological innovation. Furthermore, the relationship among corporate economy performance, environment performance, innovation performance, innovation process and the investments to innovation is analyzed and educed. This programe researches a novel issue, adopts scientific methods, and works on a stable research base. As a result, an advanced management tool for Chinese corporate green technological innovation is put forward.

本项目从环境经济学、环境管理理论、可持续发展理论以及技术创新理论出发，结合传统的企业环境绩效审计方法，运用定性与定量相结合的方法，开发企业绿色技术创新审计的指标体系及其测度方法，开发审计指标应用的软件工具，并对我国企业进行审计实证分析，以找出绿色技术创新中的问题、经验与规律，为企业绿色技术创新提供管理工具与政策借鉴。