審計整改的剛性約束與價值轉化： 打通科學規範內部審計“最後一公里”的關鍵機制研究

審計整改的剛性約束與價值轉化：

打通科學規範內部審計“最後一公里”的關鍵機制研究

劉婧¹ 李文淩¹ 盧秋如¹

（1. 廣東財經大學 廣東 廣州，510521）

摘　要：本研究針對審計整改中存在的“形式化整改”“價值流失”等“最後一公里”困境，創新性構建“剛性約束—價值轉化”雙維融合機制模型，旨在打通審計成果向治理效能轉化的核心通道。通過系統分析理論局限與實踐痛點，結合對多家企業審計整改實踐的考察，並選取某省級天然氣長輸管網運營企業進行深度案例調研，提出剛性約束機制需通過制度固本、過程嚴控和結果“硬用”三級保障鏈強化執行力；價值轉化路徑則依託三維驅動——運用“問題透視法”挖掘管理改進點、通過操作層－管理層－戰略層嵌套實現整改與業務深度融合、構建四維量化評估體系顯化治理效能。二者通過制度協同、流程協同及技術協同實現動態嵌合，推動審計整改從被動合規負擔向主動治理引擎躍遷。M 天然氣公司在採購環節的實踐為這一機制提供了具象樣本與實證支撐，為防範系統性風險、提升企業韌性提供實踐範式。

關鍵字：審計整改；剛性約束；價值轉化；閉環管理；治理效能

Rigid Constraints and Value Transformation of Audit Rectification: Research on

the Core Mechanism for Breaking the “Last Mile” of Standardized Internal Audit

Liu Jing¹ Li Wenling¹ Lu Qiuru¹

(1. Guangdong University of Finance & Economics, Guangzhou, Guangdong, 510521)

Abstract: Aiming at the “last-mile” dilemmas including formalistic rectification and value loss prevailing in audit rectification, this study innovatively constructs a two-dimensional integrated mechanism model of “rigid constraint-value transformation” to smooth the core channel for transforming audit outcomes into governance efficiency. On the basis of systematically sorting out theoretical deficiencies and practical pain points, combined with field investigations on audit rectification practices of multiple enterprises and an in-depth case study on a provincial long-distance natural gas pipeline operator, this research concludes that the rigid constraint mechanism strengthens implementation via a three-level guarantee chain consisting of institutional improvement, whole-process strict control and rigid application of final results. The value transformation path is driven from three dimensions: adopting the problem insight method to identify room for management optimization, realizing in-depth integration between rectification and business through hierarchical embedding across operational, managerial and strategic levels, and establishing a four-dimensional quantitative evaluation system to quantify tangible governance benefits. Dynamic integration between rigid constraints and value transformation is realized via institutional coordination, process coordination and technical coordination, which helps audit rectification shift from a passive compliance burden to an active governance driver. The procurement practice of M Natural Gas Company provides concrete cases and empirical evidence for the proposed mechanism, and offers a practical paradigm for preventing systemic risks and improving corporate resilience.

Keywords: Audit Rectification; Rigid Constraint; Value Transformation; Closed-loop Management; Governance Efficiency

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