榆林学院学报

文化产业专项资金是驱动文化繁荣的物质支点，其审计效能直接关乎文化强国战略的落地。针对现行审计在信息捕获与评价基准上的“现实梗阻”，本研究立足唯物辩证法的矛盾分析框架，系统解构大数据对审计实践逻辑的重构路径。分析表明，大数据赋能在拓宽取证维度与判断精准度方面展现出显著的生产力优势，但在实际应用中仍遭遇标准缺位、精神价值量化失准及技术适配不足等结构性张力。这种“工具理性”与“价值理性”的冲突，本质上折射出先进生产要素与传统审计体制间的深层矛盾。为此，应通过确立数据互认规范、完善兼顾社会与市场效应的多元评估模型、强化技术穿透力建设，推动审计向智慧治理转型，在经济属性与意识形态属性的辩证统一中提供制度保障。

Special funds for the cultural industry serve as the material cornerstone driving cultural prosperity, and their audit effectiveness directly impacts the implementation of national cultural power strategy. Addressing the “practical bottlenecks” in current audits regarding information capture and evaluation benchmarks, this study employs the dialectical materialist framework to systematically analyze how big data reshapes audit practices. The analysis reveals that big data significantly enhances evidence-gathering dimensions and decision-making accuracy, yet practical applications still face structural challenges such as missing standards, inaccurate quantification of spiritual values, and inadequate technological adaptation. This conflict between “instrumental rationality” and “value rationality” fundamentally reflects deep-seated contradictions between advanced production factors and traditional audit systems. To address this, it is imperative to establish data interoperability standards, develop comprehensive evaluation models that balance social and market impacts, and strengthen technological penetration capabilities—thereby facilitating the transition of auditing toward intelligent governance and providing institutional safeguards for the dialectical unity of economic and ideological attributes.