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.