新质生产力发展审计：理论构建与实践要求

• 作者： 赵永红 ¹
• 作者单位：
  1.  南京审计大学
• 发布时间：2024-08-14

摘要: 新质生产力发展审计是审计聚焦高质量发展首要任务产生的新型审计业务，需要立足实践构建相应的理论体系。本文运用经典审计理论对新质生产力发展审计的内涵、要素构成和实践要求等进行分析。研究表明，新质生产力发展审计是新质生产力发展中审计机构对代理方受托责任履行情况进行评价，为委托方监督控制代理行为提供信息支持的活动；其重要性及内在本质使其有必要成为一种独立的审计业务类型并加以命名；新质生产力发展审计同其他审计业务相比具有相同的构成要素，但审计主体、审计对象、审计内容、审计目标和审计功能等要素具有自己的构成内容，使其表现出特殊性；新质生产力发展审计实践需要在把握规律特点、构建“三位一体”格局和加强能力建设的基础上推进。这些研究初步回答了新质生产力发展审计是什么这个重要问题，为后续理论研究和实践发展提供了参考借鉴。

Abstract: The audit in the development of new quality productivity is a new type of audit business which originated from the audit focusing on the primary task of high-quality development, and requires the construction of a corresponding theoretical system based on it’s practice. This article uses classic audit theory to analyze the connotation, constituent elements and practical requirements of auditing in the development of new quality productivity. The research has shown that the audit in the development of new quality productivity is an activity in which audit institutions evaluate the performance of the agent’s entrusted responsibilities , and provide information support for the principal to supervise and control the agent’s behavior during the development of new quality productivity;its importance and inherent nature make it necessary to become an independent type of audit business and be named accordingly;compared with other audit services, the audit  in the development of new quality productivity has the same constituent elements, but the elements of audit subject, audit object, audit content, audit objectives, and audit functions have their own constituent contents, which make it exhibit special characteristics;the practice of auditing in the development of new quality productivity needs to be promoted on the basis of grasping the laws and characteristics of it , constructing a "three in one" pattern, and strengthening capacity building.These studies have preliminarily answered the important question of what the audit in the development of new quality productivity is, providing reference and inspiration for the subsequent theoretical study and practical development.

• 来自： 赵永红
• 分类： 工商管理学 >> 会计学
• 稿件状态： 未投稿
• 引用： PSSXiv:202408.01085 (或此版本 PSSXiv:202408.01085V1)
  DOI:10.12451/202408.01085
  CSTR:32012.36.PSSXiv.202408.01085
• 推荐引用方式： 赵永红.新质生产力发展审计：理论构建与实践要求.哲学社会科学预印本平台:https://zsyyb.cn/abs/202408.01085.[PSSXiv:202408.01085V1] (点此复制)