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新质生产力发展视角下审计推动数据安全治理

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数据是一种新兴的战略资源,是形成新质生产力的核心要素.数据安全关乎国家安全,数据安全治理能力亟待提升.传统的监管存在短板,不利于数据开放共享,制约了数据要素价值释放.基于这一背景,本文分析新质生产力发展与数据安全的内在逻辑,梳理我国数据安全监管的现状,阐释引入审计推动数据安全治理的作用机理,确立审计风险评估揭示数据安全风险与漏洞,促进被审计单位筑牢数据安全风险防线,防范和化解风险的治理思路,探索数据安全与开放的平衡审计模式,筑牢数据安全底线,激发数据价值释放,为新质生产力发展提供数据赋能.
Audit-driven Data Security Governance from the Perspective of Developing New Quality Productive Forces
Data is an emerging strategic resource and a core element in forming new quality productive forces.Data security is related to national security.Improving data security governance has become an urgent need.The traditional rigid administrative supervision has shortcomings,which hampers data openness and sharing,and restrict the value release of data elements.Against this background,the paper analyzes the logic of the development of new quality productive forces and data security,reviews the current situation and shortcomings of the lack of data security supervision in China,explains the mechanism of audit intervention in the field of data security to promote data security governance,establishes audit risk assessment to reveal data security risks and vulnerabilities,so as to help auditees build up a data security risk defense line,prevent and resolve risks,explore a balanced audit model between data security and openness,strengthen the bottom line of data security,stimulate the release of data value,and provide data power to the development of new quality productive forces.

new quality productive forcesdata securitydata opennessaudit-based oversight

魏祥健、黄新烨、肖潞源

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重庆科技大学经济与金融学院,邮政编码:401331

新质生产力 数据安全 数据开放 审计监督

2024

审计研究
中国审计学会

审计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:2.908
ISSN:1002-4239
年,卷(期):2024.(5)