新质生产力推动审计数字化转型路径研究

Research on the Path of Digital Transformation of Auditing Driven by New Quality Productive Forces

摘要: 新质生产力以科技创新为核心驱动，具有高科技、高效能、高质量特征，为审计数字化转型提供了系统性赋能。本文基于TOE (技术–组织–环境)理论框架，构建了“技术嵌入–组织重构–环境适配”的三维驱动机理模型，揭示新质生产力通过数据要素重塑、智能技术融合与审计价值跃迁，推动审计体系向全量分析、实时监控与战略赋能演进的逻辑链条。研究进一步提出区分国家审计、内部审计、社会审计三类机构及大、中、小规模的差异化实施路径，分析数据安全、人才短缺、制度滞后等现实挑战，并从制度规范、技术研发与人才培养等维度提出优化策略。本研究为审计机构在新质生产力背景下实现数字化转型提供了理论参考与实践指引。

Abstract: The new quality productive forces, driven by technological innovation at its core, is characterized by high technology, high efficiency, and high quality, providing systematic empowerment for the digital transformation of auditing. Based on the TOE (Technology-Organization-Environment) theoretical framework, this paper constructs a three-dimensional driving mechanism model of “technology embedding-organizational restructuring-environmental adaptation”, revealing the logical chain through which new quality productive forces promotes the evolution of the auditing system toward full-scale analysis, real-time monitoring, and strategic enablement through the reshaping of data elements, integration of intelligent technologies, and leap in audit value. The study further proposes differentiated implementation paths for three types of institutions-national audit, internal audit, and social audit-as well as for large, medium, and small scales, analyzes practical challenges such as data security, talent shortage, and institutional lag, and puts forward optimization strategies from three dimensions: institutional norms, technological development, and talent cultivation. This research provides theoretical reference and practical guidance for auditing institutions to achieve digital transformation in the context of new quality productive forces.