以“审”促“新”:研究型审计赋能新质生产力发展的逻辑、向度与进路
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国家社会科学基金重大项目(21&ZD027);江苏省研究生科研创新计划(SJCX25_1121)


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    摘要:

    发展新质生产力是我国在新发展阶段构筑国家竞争新优势的战略举措,研究型审计作为一种前沿的审计实践,应将助力新质生产力的发展视为一项核心议题并积极推动。研究型审计的全局性、高效性和系统性与新质生产力发展的体制需求、创新内核、产业基础高度契合。基于此,研究型审计应聚焦政策落实效果以优化新质生产力体制环境,着力强化创新主体以助推新质生产力向“新”而行,锚定提升产业质效以保障新质生产力以“质”行远。进而,研究型审计应从做实审计全局研究、聚焦审计效能研究和深化审计应用研究的三个维度赋能发展新质生产力所需的体制机制、创新动力和产业载体。

    Abstract:

    The development of new-quality productive forces is a strategic measure for China to build a new national competitive advantage in the new stage of development. As a frontier audit practice, research-oriented audit should be regarded as a core issue and actively promoted to promote the development of new-quality productive forces. The wholeness, efficiency and systematicness of research-oriented audit are highly consistent with the institutional requirement, innovation core and industrial base needed for the development of new-quality productive forces. Based on this, research-oriented audit should focus on the effect of policy implementation in order to optimize the institutional environment of new-quality productive forces. We should focus on strengthening the innovation subject to drive the new-quality productive forces to move forward in anew direction, and aim at improving the quality and efficiency of industries to ensure that the new-quality productive forces can go far with quality. Furthermore, it is proposed that the research-oriented audit should empower the institutional mechanism, innovation power and industrial carrier needed for the development of new-quality productive forces from three dimensions: the overall audit research, the focus on audit efficiency research and the deepening of audit application research.

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王扩建a,宗毅b.以“审”促“新”:研究型审计赋能新质生产力发展的逻辑、向度与进路[J].南京审计大学学报,2025,22(5):24-32

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  • 在线发布日期: 2025-10-14
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