新质生产力视角下美的集团审计创新发展研究
Research on Audit Innovation and Development of Midea Group from the Perspective of New Quality Productivity

当今时代，新质生产力已成为经济发展的重要因素，显著影响着企业的运营模式与竞争格局，企业内部审计也面临着深刻变革。本文以美的集团为研究对象，深入探讨新质生产力在其审计工作中的应用与发展。首先，详细阐述了新质生产力以科技创新为核心，融合产业、高效优质、绿色可持续等多维度的内涵与特征，介绍其发展历程，明确其在现代企业发展中的重要引领作用。接着，深入剖析美的集团的审计现状，揭示传统审计模式存在的问题，在此基础上，全面展示美的集团在审计领域的创新举措，使审计深度融入企业战略规划与执行的全过程。这些创新实践取得了令人瞩目的成效，为美的集团的高质量发展提供了坚实保障。最后，对未来新质生产力与公司审计的融合发展进行展望，需要应对不断变化的市场环境和企业发展需求，持续提升企业的核心竞争力和可持续发展能力，实现长远发展目标。
In today’s era, new quality productivity has become an important factor of economic development, significantly impacting the operation mode and competition pattern of enterprises, and the internal audit of enterprises is also facing profound changes. This paper takes Midea Group as the research object, deeply discusses the application and development of new quality productivity in its audit work. First of all, it elaborated the connotation and characteristics of new quality productivity with scientific and technological innovation as the core, integrating industry, high efficiency and quality, green and sustainable, introduced its development history and clarified its important leading role in the development of modern enterprises. Then, the in-depth analysis of Midea Group audit status quo, reveals the traditional audit mode of many problems, on this basis, a comprehensive display of Midea Group in the field of audit innovation measures, so that audit deeply into the whole process of enterprise strategic planning and implementation. These innovative practices have achieved remarkable results, providing a solid guarantee for the high-quality development of Midea Group. Finally, the outlook for the future integration of new quality productivity and corporate audit is carried out. It is necessary to cope with the changing market environment and the development needs of enterprises, continuously improve the core competitiveness and sustainable development ability of enterprises, and achieve long-term development goals.