数字化时代国家审计治理能力提升:理论框架、逻辑构建和实现路径

Improving National Audit Governance Capabilities in the Digital Era:Theoretical Framework,Logical Construction and Implementation Path

数字技术飞速发展,实体经济和虚拟经济深度融合,推动企业商业模式、政府治理模式和服务模式创新发展。国家审计作为国家治理体系的重要组成部分,实现审计监督全覆盖是新发展阶段对国家审计提出的新要求。本文基于“十四五”对国家审计治理的新要求和现有理论成果,结合现代数字技术的发展,探索性地提出数字化环境下国家审计治理能力提升的理论框架,并从数字化环境下多层级耦合的目标体系、开放的审计对象和内容、多主体共治的审计组织、业审一体化的智能审计模型、数智化审计方法下的研究型审计、共享机制下云审计数据支撑平台、平台化的审计工作场景七个维度阐述了其实现路径。由此,数字化时代应以数字化思维创新审计理念,以数字技术优化审计流程,以数字化审计平台创新审计组织模式。

With the rapid development of digital technology,the real economy and virtual economy have deeply integrated,promoting innovative development of enterprise business models,government governance and service models.National audit,as an important component of the national governance system,achieving full coverage of audit supervision is a new requirement in the new development stage.This article is based on the new requirements and existing theoretical achievements put forward by the 14th Five Year Plan,combined with the development of modern digital technology,explores a theoretical framework for enhancing national audit governance capacity in digital environment.The implementation path includes seven dimensions:a multi-layered coupled target system,opened audit objects and content,a multi-agent collaborative audit organization,intelligent audit model for business audit integration,research-oriented audit under digital auditing methods,cloud audit data support platform under a sharing mechanism,and platform based audit work scenarios.Therefore,in the digital era,we should innovate audit concepts with digital thinking,improve audit processes with digital technology,and innovate audit organizational models with digital audit platforms.