面向循证决策的档案知识化价值化供给理论和应用

——以审计档案为对象

Abstract： Driven by the modernization of national governance and supply-side structural reform in the digital intelligenceera，archivalmanagement urgently needs totranscend the"preservation-over-service"modelandshift towards proactiveknowledge-based and value-basedarchivalsupply.This paper constructs a theoryof knowledgebased and value-based archivalsupplyfor evidence-based decision-making，takingaudit archives as the research object，and proposes a four-layer model of "demand-driven-knowledge transformation-value delivery-feedback optimization".Through a bidirectional cycle of knowledge-based reconstruction （e.g.，semantic association， knowledge graph construction） and value-based release （e.g.，scenario embedding，dynamic decision support）， the model aims to activate the governance capital atribute of archives.The research integrates theories of knowledge management，evidence-based decision-making，and archival science to elucidate the theoretical connotationand its inherent coupling.Focusingonaudit scenarios，itdemonstrates theimplementationpathways of the model acrosskey phases： demand anchoring （object stratification-problem deconstruction-vector mapping）. knowledge transformation（multi-modal governance-dynamicconstruction-gradedpreservation），valuedelivery （tool inteligence-human-machine colaboration-scenario immersion），andfeedback optimization （data-driveniteration）. Thestudydemonstrates thatthis modeleffectivelyfacitates thetransitionofarchivalresourcesfromstaticvouchers to dynamicdecision-makingcapital.Itachievesaparadigmshift inarchivalservices：frompassiveresponsetoproactive supply，fromclosedutilizationtoopencollaboration，andfromexperiencedependencetosientificevidence-based practice.This provides a feasible pathway foradvancing supply-side structural reform inarchival management and establishing a knowledge infrastructure for national governance.

Keywords： Evidence-based decision-making： Knowledge-based and value-based archival： Knowledge services; Data governance;Audit archives

在加快发展新质生产力、深化供给侧结构性改革的国家战略牵引下，数据要素的知识化供给已成为驱动全要素生产率跃升的核心引擎。（剩余8336字）