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新质生产力助力国家审计创新发展

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新质生产力的快速发展有力地推动了国家审计的创新发展。文章通过分析新质生产力的价值内涵,梳理新质生产力对国家审计工作的多方面影响,在探讨新质生产力背景下国家审计存在问题及原因的基础上,基于马克思主义生产力理论,立足新质生产力发展需求,分别从树立宏观创新的思维理念、善用数字化审计工具、强化审计风险管理和控制、加强新型审计人才培养和队伍建设、提高审计成果的综合利用价值等方面,提出了新质生产力下国家审计创新发展的实践策略,旨在更好地推动国家审计事业健康高效发展。
New Quality Productivity Boosts the Innovative Development of National Audit
The rapid development of new quality productivity has vigorously promoted the innovative development of national audit.After analyzing the value connotation of new quality productivity and sorting out their various influences on national audit work,this paper discusses the problems existing in national audit under the background of new quality productivity and their causes.Based on Marxist productivity theory and based on the development needs of new quality productivity,it focuses on establishing the thinking concept of macro innovation,making good use of digital audit tools,strengthening audit risk management and control,strengthening the training and team building of new-type audit talents,improving the comprehensive utilization value of audit results,etc.In order to promote the healthy and efficient development of national audit cause,this paper puts forward some practical strategies for the innovative development of national audit under the new quality productivity.

new quality productivitynational auditfusion analysisinnovative developmentimplementation path

边景景、杨文选

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西安理工大学马克思主义学院,陕西西安,710048

新质生产力 国家审计 融合分析 创新发展 实施路径

2024

湖南工业职业技术学院学报
湖南工业职业技术学院

湖南工业职业技术学院学报

影响因子:0.258
ISSN:1671-5004
年,卷(期):2024.24(5)