从新常态的内涵与表现出发,结合航天企业固定资产投资审计实际,以提高固定资产投资效益,使审计充分发挥经济“免疫系统”的功能为目的,创造性地提出了全过程风险导向综合绩效审计模式。该新型审计模式顺应新常态下航天企业发展形势,能够促进航天企业加强固定资产投资审计工作,更好地服务新常态下的企业发展。 Based on the connotation and performance of the new normal, combined with the actual auditing of fixed assets investment of aerospace enterprises, with the goal of improving the investment returns of fixed assets and giving full play to the function of economy “immune system ”, this paper creatively put forward the whole process risk-oriented comprehensive performance Audit mode. The new auditing mode complies with the development of aerospace enterprises under the new normal and can promote the aerospace enterprises’ efforts to strengthen auditing of fixed assets investment and better serve the development of enterprises in the new normal.