先进生产力助推国家审计数字化转型——机制分析、风险挑战与实现路径
Advanced Productivity Promoting the Digital Transformation of Government Audit—Mechanism Analysis, Risk Challenges, and Implementation Pathways

国家审计的数字化转型是推动审计高质量发展的关键途径，也是增强审计在国家治理体系和治理能力现代化中的核心作用的重要举措。本文通过分析当前国家审计数字化转型的现状与挑战，结合先进生产力的特点，探究以新质生产力为代表的先进生产力在国家审计领域中的作用机制，并进一步分析新质生产力助推国家审计数字化转型面临的风险挑战与实现路径。新质生产力通过培育新质劳动对象、发展新质劳动资料、培养新质劳动人才等机制，可以助推国家审计的数字化发展。然而，目前我国数字化审计人员缺乏、数据信息安全风险、资源协调困难、政策法规不健全的问题也为国家审计数字化转型带来一定挑战，可以通过培育先进的审计人员队伍、数字审计动静结合、构建审计数据一体化模型、健全政策法规来助推转型发展。
Digital transformation is a critical pathway to promoting high-quality development in Government Audit and an essential initiative to enhance its core role in the modernization of the national governance system and capacity. This paper analyzes the current status and challenges of digital transformation in government audit, explores the mechanism of the role of advanced productive forces represented by new-quality productive forces in the field of national auditing, and further analyzes the risks and challenges faced by new-quality productive forces in promoting the digital transformation of national auditing and the realization path. New quality productive forces can facilitate the digital development of governmental audit through mechanisms such as cultivating new-quality labor objects, developing new-quality labor tools, and fostering new-quality labor talents. However, challenges such as a lack of digital audit personnel, data security risks, difficulties in resource coordination, and underdeveloped policies and regulations hinder the digital transformation of government audit in China. Solutions to drive transformational development include cultivating an advanced team of audit professionals, integrating dynamic and static approaches in digital auditing, constructing an integrated audit data model, and improving policies and regulations.