企业创新效率评价研究一直以来都是学术界关注的焦点，而目前国内构建的企业创新效率评价指标体系多是通过选用科技投入产出指标的绝对数值进行评价，缺乏基于质量视角的相对数值指标进行企业创新效率的评价。本研究以南京市2011-2013年525家高新技术企业为样本，构建两种评价指标体系进行企业创新效率评价，并对评价结果进行差异性分析、可行性分析和实用性分析，验证了基于质量视角的企业创新效率评价指标体系的科学性。

The evaluation research of enterprise innovation efficiency has been a focus of academic attention, but the construction of the evaluation index system of enterprise innovation efficiency are carried out mostly by the absolute number of the resource input index and technology output index, while it is lack of research based on the relative number of the input and output index reflecting the achievements quality of science and technology. Therefore, based on the 2011-2013 525 Nanjing's high-tech enterprises date and through two kinds of evaluation index system, this paper uses difference analysis, feasibility analysis and practical analysis to verify the scientific nature of the evaluation index system of enterprise innovation efficiency, which is in the perspective of achievements quality.