Legal Foundation, Model Selection and Implementation Path of Audit Supervision Empowering the Development of New Quality Productive Forces
Xu Kui1, Zou Mengqi2
1.Beijing Urban Governance Research Base, North China University of Technology, Beijing 100144, China 2.School of Accounting, Zhejiang Gongshang University, Hangzhou 310018, China
Abstract：Audit shoulders a crucial mission in the new journey of building a strong country and achieving national rejuvenation. It must take proactive steps to advance the development of new quality productive forces, as this represents both the duty bestowed by our times and an inherent requirement of serving national strategies. This study attempts to establish theoretical and practical linkages between audit oversight and the advancement of new quality productive forces, with the aim of providing theoretical support and methodological guidance for audit practice. The potential marginal contributions may manifest in the following three aspects.Firstly, it expounds the legal basis for the empowerment of new quality productive forces by audit supervision. In terms of formal legitimacy, the national constitution and relevant laws and regulations clearly grant the audit institutions the statutory mandate to supervise the implementation of economic policies and the authenticity, legality and efficiency of fiscal and financial revenues and expenditures. Supervising the development of new quality productive forces is a natural extension and inherent requirement of this statutory mandate. In terms of substantive legitimacy, it is rooted in the Party’s centralized and unified leadership over audit work, serving the fundamental requirements of modernizing China’s system and capacity for governance. At the same time, it also stems from the high degree of alignment between the audit’s duty to supervise the government’s fulfillment of public fiduciary economic responsibilities and the intrinsic demands of developing new quality productive forces. In terms of institutional distinctiveness, audit is a broad-scope, deep-level and forward-looking economic supervision, and a key governance tool for driving the formation of a closed loop in the innovation chain. The development of new quality productive forces involves complex chains and resource inputs, and its efficiency realization and risk control highly depend on the effective supervision loop formed by audit supervision, thereby ensuring the smooth achievement of development goals.Secondly, it constructs specific models through which audit supervision empowers new productive forces. The “policy tracking model” focuses on tracking the implementation of policies related to new quality productive forces, assessing the degree of target achievement, resource effectiveness, and implementation obstacles, thereby serving the optimization of macro-level decision-making. The “independent business model” establishes new quality productive forces audit as an independent, regular specialized audit activity, systematically covering core areas such as technological innovation, industrial upgrading, factor allocation, and green transformation. The “element embedding mode” incorporates key development elements of new quality productive forces as significant audit items into existing audit activities, such as budget execution audit, policy tracking audit, and economic responsibility audit. In practice, the selection of modes should comprehensively consider factors such as audit objectives, audit resources, development stage, and risk areas, allowing for the flexible adoption of either a single mode or a combination of modes.Thirdly, it clarifies the core mechanisms for the pathway through which audit oversight empowers the development of new quality productive forces. The constraint mechanism focuses on forging a highly professionalized audit corps. By strengthening professional competence and ethical conduct, it consolidates the defense line of economic supervision and provides a solid guarantee for development. The inclusiveness mechanism strives to improve the long-term mechanism for audit rectification. While seriously correcting errors, it scientifically establishes a fault-tolerance space to stimulate innovation vitality and balances the rigidity of supervision and the resilience of development. The transformation mechanism aims at promoting in-depth integration and positive interaction between the theory and practice of new productive forces auditing. It effectively transforms the experiences and problems identified in audit into theoretical guidance and practical optimization, driving the continuous improvement of the new productive forces audit system.
许奎, 邹梦琪. 审计监督赋能新质生产力发展的法理基础、模式选择与实现路径[J]. 浙江大学学报(人文社会科学版), 2025, 55(7): 145-156.
Xu Kui, Zou Mengqi. Legal Foundation, Model Selection and Implementation Path of Audit Supervision Empowering the Development of New Quality Productive Forces. JOURNAL OF ZHEJIANG UNIVERSITY, 2025, 55(7): 145-156.
2025, Vol. 55 
