新质生产力赋能生物科技企业审计模式变革研究——以华熙生物为例

Research on the Reform of Audit Mode for Biotech Enterprises Empowered by New Quality Productive Forces—A Case Study of Bloomage Biotech

摘要: 以华熙生物为研究对象，本文从新质生产力的视角讨论了生物技术企业审计的特殊性与困境，并梳理了构建智能审计系统的方向。该系统以研发数据的全周期管理为核心，强调了数字化质量管理的全程可追溯性。同时，本文分析了人工智能、区块链和大数据等技术在审计场景中的应用路径。研究表明，基于新质生产力的智能审计模式显著提升了审计效率和准确性，推动审计职能逐步从传统的财务合规验证向增值领域转变。然而，在数据安全、技术应用和人才储备方面仍存在现实挑战。文章提出了相应的完善建议，为生物科技及研发密集型企业的审计数字化变革，提供可参考的实践思路。

Abstract: Taking Bloomage Biotech as the research object, this paper discusses the particularities and dilemmas of auditing in biotech enterprises from the perspective of new quality productive forces, and sorts out the directions for constructing an intelligent auditing system. Centered on the full-cycle management of R&D data, the system emphasizes the whole-process traceability of digital quality management. Meanwhile, this paper analyzes the application paths of technologies such as artificial intelligence, blockchain and big data in auditing scenarios. The research shows that the intelligent auditing model based on new quality productive forces has significantly improved audit efficiency and accuracy, and promoted the gradual transformation of audit functions from traditional financial compliance verification to value-added fields. Nevertheless, practical challenges still exist in terms of data security, technology application and talent reserve. Corresponding improvement suggestions are put forward in this paper, providing referential practical ideas for the digital transformation of auditing in biotech and R&D-intensive enterprises.