绩效审计全面服务高质量发展路径研究——以S市为例
Research on the Comprehensive Service Path of Performance Audit for High-Quality Development—Taking S City as an Example

近年来，高质量发展成为我国经济核心。党的十九大指出经济已步入高质量发展阶段，面临地区不平衡、生态可持续等挑战。党的二十大强调未来五年要“经济高质量发展取得新突破”。绩效审计作为管理工具，其如何提升政策效率、优化资源配置、增强抗风险能力，转化为高质量发展动力，备受关注。本文以国家治理、新公共服务及绩效审计5E理论为基础，采用扎根理论，以S市为例，探究绩效审计助推高质量发展的路径。分析多维特征，提炼五条核心路径：优化资源配置、强化政策执行力、引领创新驱动、推动绿色发展、保障社会公平。构建理论模型，阐述实施路径，发现目标与实际需求不匹配、长效机制不完善、信息化不足、透明度及监督力度有待加强等挑战。
In recent years, high-quality development has become the core of China’s economic strategy. The 19th National Congress of the Communist Party of China highlighted that the economy has entered a stage of high-quality development, facing challenges such as regional imbalances and ecological sustainability. The 20th National Congress emphasized achieving new breakthroughs in high-quality economic development over the next five years. As a management tool, performance auditing’s role in enhancing policy efficiency, optimizing resource allocation, and strengthening risk resilience to drive high-quality development has garnered significant attention. This study, grounded in theories of national governance, new public service, and the 5E framework of performance auditing, adopts grounded theory methodology to explore the pathways through which performance auditing facilitates high-quality development, using City S as a case study. By analyzing multi-dimensional characteristics, five core pathways are identified: optimizing resource allocation, strengthening policy execution, driving innovation, promoting green development, and ensuring social equity. A theoretical model is constructed to elaborate implementation pathways, revealing challenges such as misalignment between goals and actual needs, underdeveloped long-term mechanisms, insufficient informatization, and inadequate transparency and oversight.