国家审计促进我国体育产业结构转型升级研究

关键词：国家审计；审计监督；体育产业；转型升级

中图分类号：F239.44 文献标志码：A 文章编号：1673-4580(2025)03-0105-(05)

DOI:10.19717/j.cnki. jjus.2025.03.014

Research on National Auditing Promoting the Restructuring and Upgrading of China's Sports Industry Structure

SHI Wensheng，GAO Mingyou (Schoolof Physical Education,Yulin University，Yulin，Shaanxi 719oo0,China）

Abstract;AsacucialcomponentofthePartyadstatesupervisionsystem,nationalauditingmustefectivelyperformits"une system"functocompassngprevetionexposurendsistance-ntha.isisssentialtoromotetestucturing andupgradingofthesportsindustrystructureandsupportthehigh-qualitydevelopmentofChina'seconomyThispaperelaborates onthefunctionsandrolesofnationalauditing，revealingitssignificantcontributionsin：overseingtheimplementationofsports industrypolicies，preventingandmitigatingrisksduringindustrialtransformation,drivingenterprisetransformatonandioation andconstrainnggovementbehaviorhilesupervisingtheexerciseofowerwithinsportsindustrydevelopmentFinallyitproposes recommendationsfocusingoclarifingtheobjectivesndprioritiesofnationalauditing,innovatingauditingmethodsandtechiques， strengtheningtheutilizationofauditfidings，ndestablishingalngtemmechanismthroughhichnationalauditingcanfaclitate therestructuringandupgradingofthesportsindustrystructure.Theimistoservetheigh-qalitydevelopmentofChina'ssports

industry in the new era.

KeyWords：National Auditing；Audit Oversight；Sports Industry；Restructuring and Upgrading

随着我国制造业转型升级步伐的不断加快，产业结构持续优化，数字化和高科技产业的比重显著增加，我国经济高质量发展的主题得到了有力支撑。（剩余7131字）