Abstract: In the new era, information technology has triggered off the development of group technology, and big data have subversively changed the social economic form. The concept and thinking, organization and management, technology and methods of the traditional auditing no longer fully satisfy the essential requirements of the national audit effectively serving the state governance. Collaborative innovation will gradually become the development trend of the national audit reform practice characterized by big data. Collective intelligence, cross-domain collaboration and shared creation will provide a source of power for institutional innovation of the national audit in the new era. This paper firstly studies the knowledge collaboration of the national audit innovation based on the needs of the era, the influencing factors and the implementation paths. Secondly, it explores the platform collaboration of the national audit innovation through the means of frame fusion, technical cooperation and maturity evolution. Thirdly, it analyzes the management collaboration of the national audit innovation from the aspects of mode selection, mechanism construction and process operation,aiming to provide theoretical support for the innovation and the development of the national audit practice in the new era.

Key words: Collaboration, The New Era, National Audit, Big Data Audit, Audit Innovation

摘要： 新时代,信息技术引发群体技术更新发展,大数据颠覆性地改变着社会经济形态。传统审计的理念与思维、组织与管理、技术与方法不再完全适应新时代国家审计有效服务于国家治理的本质要求,协同创新将逐步成为以大数据为特征的新时代国家审计改革实践的发展趋向,集体智慧、跨域协作与共享创造将为新时代国家审计的机制创新提供动力源泉。本文首先基于时代需求、影响因素和实施路径等内容研究国家审计创新下的知识协同;其次,通过框架融合、技术协作与成熟度演进等层面探索国家审计创新下的平台协同;再次,从方式选择、机制构建和过程运行等方面分析国家审计创新下的管理协同,旨在为新时代国家审计实践的创新发展提供理论支持。

关键词: 协同, 新时代, 国家审计, 大数据审计, 审计创新