迈向自主的可持续信息鉴证:理论逻辑、实践重心与中国方案
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国家社会科学基金项目(24BJY203);南京审计大学社会审计学院2026年度中国审计学自主知识体系研究课题攻关项目(SHSJX2026008)


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    摘要:

    可持续信息鉴证既是中国审计学自主知识体系的重要组成部分,也是中国实现“双碳”战略目标的重要支撑,更是中国参与并引领全球可持续治理的关键举措。可持续信息鉴证体系要求以实现问题意识自主、鉴证方法自主、知识生产自主和话语权自主为目标,服务国家战略需求,赋能数字经济发展,拓展审计学自主知识体系,进而争取我国在全球可持续治理中的话语权,充分彰显体系的本土性、开放性、适应性和协同性。可持续信息鉴证体系的实践重心在于构建规范的鉴证标准,研发并应用先进鉴证技术,培养复合型专业鉴证人才,大力推进可持续资源共享平台建设,实现协同治理制度的日益完善。可持续信息鉴证体系必须充分发挥中国特色社会主义基本制度的独特优势,结合多层次多场景的试点示范,为国家可持续治理提供稳固的实践支撑,同时向全球可持续治理输出中国智慧,贡献中国方案。

    Abstract:

    The sustainable information assurance system serves as a vital component of the autonomous knowledge system in auditing, a crucial pillar for the achievement of China’s dual carbon goals, and a key initiative for China’s participation in and leadership of global sustainable governance. This system aims to achieve autonomy in problem awareness, assurance methodologies, knowledge production, and discourse authority. It serves national strategic needs, empowers digital economic development, expands the independent knowledge system of auditing, and strives to secure China’s voice in global sustainable governance. This fully demonstrates the system’s indigenousness, openness, adaptability, and collaboration. The sustainable information assurance system is practical because it involves setting uniform criteria of assurance, coming up with and implementing innovative technologies of assurance, nurturing a multidisciplinary professional assurance workforce, intensifying the process of building sustainable resource-sharing systems, and gradually enhancing the collaborative governance systems. The system must exploit the special advantages of the socialist system with Chinese characteristics to the fullest. It will give strong practical backing on the national sustainable governance as well as export Chinese wisdom and offer Chinese solutions to the global sustainable governance through pilot demonstrations at multiple levels under various scenarios.

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程 博a, b,叶茹倩a.迈向自主的可持续信息鉴证:理论逻辑、实践重心与中国方案[J].审计与经济研究,2026,41(4):12-22

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  • 在线发布日期: 2026-07-19
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