国有企业内部审计助力新质生产力发展路径研究  

Research on the Development Path of New-Quality Productivity Assisted by Internal Audit of State-Owned Enterprises

作　　者：刘可心 曾婷[1] LIU Kexin;ZENG Ting(School of Economics and Management,Shenyang Ligong University,Shenyang 110000,China)

机构地区：[1]沈阳理工大学经济管理学院,辽宁沈阳110000

出　　处：《商业观察》2025年第9期46-49,共4页BUSINESS OBSERVATION

摘　　要：新质生产力的快速发展已成为推动国有企业转型升级的关键力量。内部审计作为国有企业内部监督的重要组成部分,对于保障企业经济活动合规性、提高管理效率、防范风险及促进企业目标的实现具有重要作用。文章探讨了国有企业内部审计在新质生产力发展中的作用、面临的挑战及助力新质生产力发展的路径,旨在为国有企业内部审计的创新发展提供理论参考和实践指导。The rapid development of new-quality productivity has become a key force driving the transformation and upgrading of state-owned enterprises.Internal audit,as an important part of internal supervision in state-owned enterprises,plays a significant role in ensuring the compliance of enterprise economic activities,improving management efficiency,preventing risks,and promoting the realization of enterprise goals.This paper explores the role of internal audit in state-owned enterprises in the development of new-quality productivity,the challenges faced,and the paths to support the development of new-quality productivity.It aims to provide theoretical references and practical guidance for the innovative development of internal audit in state-owned enterprises.

关 键 词：内部审计 新质生产力 国有企业 发展路径 

分 类 号：F239[经济管理—会计学]