国家审计助力国有企业高质量发展的作用机理与路径研究

Research on the Mechanism and Path of State Audit Assisting the High Quality Development of State Owned Enterprises

高质量发展是新时代下社会经济的本质要求,也是保持经济持续健康发展的必然要求。本文探讨国家审计在推动国有企业高质量发展中的作用机理与路径。研究发现:国家审计可以通过监督、鉴证和评价职能,直接规范国有企业财务管理、提升经营效率、强化风险管理和推进反腐倡廉;可以间接通过政策导向、制度建设、社会环境优化和市场秩序维护,促进企业高质量发展。同时,国家审计可以通过实施包括优化审计资源配置、完善监督组织和实施方式、加强审计结果应用、促进信息公开、结合技术创新及推动审计文化建设等具体路径,以有效促进国有企业的规范化、透明化和高效化,助力国有企业实现高质量发展。

high-quality development is the essential requirement of the social economy in the new era,and it is also the inevitable requirement to maintain the sustained and healthy development of the economy.This paper discusses the mechanism and path of the role of state audit in promoting the high-quality development of state-owned enterprises.The study finds that state audit can directly regulate the financial management of state-owned enterprises,improve operational efficiency,strengthen risk management,and promote anti-corruption and integrity promotion through supervision,forensic and evaluation functions;and indirectly promote the high-quality development of enterprises through policy orientation,system construction,social environment optimization,and market order maintenance.At the same time,state audit can effectively promote the standardization,transparency and efficiency of state-owned enterprises and help them achieve high-quality development through the implementation of specific paths,including optimizing the allocation of auditing resources,improving the organization and implementation of supervision,strengthening the application of auditing results,promoting the disclosure of information,combining with technological innovation and promoting the construction of auditing culture,and so on.