【摘要】 创新不论是对国家还是对企业都具有十分重要的意义。企业创新一直以来是会计理论与实务界探讨的热点话题。本文对近年来有关企业创新影响因素从宏观层面到微观层面进行探讨,以求梳理出企业创新影响因素研究脉略,从广度及深度方面挖掘促进企业创新的影响因素,丰富了企业创新研究思路,为进一步促进企业创新理论研究提供借鉴。更多还原

【Abstract】 Innovation is of great significance to both a country and an enterprise. Enterprise innovation has always been a hot topic in accounting theory and practice. The factors influencing enterprise innovation in recent years are studied from both macro and micro levels in order to formulate a frame to study the factors influencing enterprise innovation. The study aims to find out the factors promoting enterprise innovation from the aspect of both breadth and depth to enrich the research ideas of enterprise innovation, and provide reference to further research on promoting enterprise innovation theories.更多还原