国家审计治理视域下审计监督对企业创新的影响研究  

Research on the impact of audit supervision on enterprise innovation from the perspective of national audit governance

作　　者：邴绍艳 Bing Shaoyan(Zhaoyuan Economic Responsibility Audit Service Center,Zhaoyuan,Shandong,265400)

机构地区：[1]招远市经济责任审计服务中心,山东招远265400

出　　处：《市场周刊》2024年第27期1-4,共4页Market Weekly

摘　　要：国家审计治理视角下,创新审计监督模式,对企业的创新发展、转型升级有着至关重要的影响与作用.现阶段,随着社会的多元化发展以及市场经济体制的不断完善,市场竞争日益激烈,各个行业内企业都承担着较大的发展压力.在这一背景下,实施审计监督,便成为企业强化自身发展实力与竞争力的重要举措.文章将从这一角度出发,以国家审计治理为基础,探索该视角下实施审计监督对企业创新形成的影响,并探索企业审计监督工作开展的创新化举措.From the perspective of national audit governance,innovative audit supervision models have a crucial impact and role in the innovative development,transformation and upgrading of enterprises.At present,with the diversified development of society and the continuous improvement of the market economy system,market competition is becoming increasingly fierce,and enterprises in various industries are bearing significant development pressure.In this context,implementing audit supervision has become an important measure for enterprises to strengthen their own development strength and competitiveness.The article will start from this perspective,based on national audit governance,explore the impact of implementing audit supervision on the formation of enterprise innovation from this perspective,and explore innovative measures for the implementation of enterprise audit supervision work.

关 键 词：国家审计治理 审计监督 创新影响 

分 类 号：F239.44[经济管理—会计学]