新质生产力视角下研究型审计赋能现场审计高质量发展的方法与实现路径  

Research-oriented Audit Empowering the High-quality Development of Field Audit:Methods and Implementation Pathways from the Perspective of Emerging Quality Productivity

作　　者：刘政 侯文超 ZHENG LIU;WENCHAO HOU(Business School,Northwest University of Political Science and Law)

机构地区：[1]西北政法大学商学院

出　　处：《工信财经科技》2025年第2期60-70,共11页Review of Financial & Technological Economics

基　　金：陕西省审计干部队伍培养及其提升规划(项目编号:2024HZ0735);陕西省村级财务审计研究(项目编号:2024HZ0910);注意力配置视角下政府环境审计对陕西省企业绿色技术创新的影响机制研究(项目编号:24JK0683)的阶段性研究成果。

摘　　要：发展新质生产力,是推进中国式现代化的必然要求。新质生产力的发展,通过科技创新和数据要素重塑现场审计,对审计人员提出新要求。研究型审计是系统性分析揭示问题本质并提出前瞻性解决方案的审计范式,赋能现场审计实现高质量发展。新质生产力的发展,为现场审计的准备、实施、报告编制及整改落实各阶段提供了重要的动力。本文从加强技术基础设施建设、优化审计人才队伍结构、完善审计制度与流程、强化沟通与协作等方面提出具体策略,为推动现场审计高质量发展、培育和发展新质生产力提供参考。The development of new quality productive forces is an inevitable requirement for promoting Chinese-style modernization.The development of new quality productivity,through scientific and technological innovation and data elements to reshape on-site audit,put forward new requirements for audit talents.Research-oriented auditing,characterized by systematic analysis to uncover the essence of issues and propose proactive solutions,serves as an innovative paradigm empowering field audits to achieve high-quality development.The development of new quality productivity provides an important impetus for the preparation,implementation,report preparation and rectification implementation of on-site audits.This paper puts forward specific strategies from the aspects of strengthening the construction of technical infrastructure,optimizing the structure of the audit talent team,improving the audit system and process,and strengthening communication and collaboration,so as to provide a reference for promoting the high-quality development of on-site audit and cultivating and developing new quality productivity.

关 键 词：新质生产力 研究型审计 现场审计 

分 类 号：F239.4[经济管理—会计学]