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Abstract The Responsibility Audit for Technical Innovation Performance(RATIP) is a comprehensive and systematic audit method to evaluate the innovation ability of the leading cadres in the state owned enterprises. RATIP model is of great significance to promote the sustainable development to innovate science and technology, which can effectively change the wrong idea that state owned enterprises only emphasize the short term effect for the technical innovation. The responsibility audit, based on the path dependence theory, divides the technical innovation into two types: explicit performance and implicit performance, which analyzes the key factors, and eventually the analysis outcomes will be as an important foundation to evaluate this innovation performance. The concepts of explicit performance and implicit performance are quite different. As a key audit factor for leading cadres, explicit performance is mainly composed of technology accumulation and external benefits, while implicit performance includes economic and technical benefits. Moreover, explicit performance is an important index to measure the level of technical innovation for state owned enterprises to meet economy and high efficiency. Implicit performance is to measure the direct economic benefits contributed by the technical innovation activity, or the economic outcomes produced by new process and new products of new technology. Above all, both explicit performance and implicit performance build the index system of RATIP for the state owned enterprises.
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