Developing new-quality productive forces is a crucial proposition for achieving high-quality development. As an integral part of the oversight system, auditing has consistently centered on the Party and state's core tasks, consciously serving the broader development agenda. This article examines the theoretical and practical context behind the concept of new-quality productive forces, analyzes their current development status, and, based on this foundation, defines the role of audit oversight in the new era. Leveraging the authority and unique functions of state auditing, it explores the intrinsic mechanisms through which state auditing empowers new-quality productive forces by addressing their distinctive characteristics. It further explores pathways for audit to facilitate the development of new-quality productive forces through three dimensions: focusing audit efforts on new-quality productive forces, innovating research-oriented auditing, and advancing digital and intelligent auditing. This aims to provide preliminary forward-looking exploration for the formation of an audit framework for new-quality productive forces.

Baocheng He, Yishen Xiao. How Does National Auditing Empower New-Quality Productive Forces? Academic Journal of Business & Management (2025), Vol. 7, Issue 11: 26-32. https://doi.org/10.25236/AJBM.2025.071104.

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