数据安全与个人信息保护法背景下企业数据合规审计的法律适配研究

中图分类号：D922.174 文献标识码：A DOI:10.13411/j. cnki. sxsx.2026.01.016

Research on Legal Adaptation of Enterprise Data Compliance Audit Under the Background of Data Security and Personal Information Protection Law

CHEN Lian

(SchoolofLaw，SouthwestPetroleumUniversity,Chengdu,Sichuan,6lo5oo,China)

Abstract：Againstthebackdropoflacklusterglobaleconomic growthandtheincreasinglyprominentvalueofdataelements，China hassteppedintoaneaoftrongregulationfordatagoveranceyvirtueoftheCybersecurityLawDataSecurityLawandPersoalfor mationProtectionLaw.Enterprisedatacompliancehasshiftedfroma“bestpractice”toa“legalobligation”，drivingthetransfoation ofcorporateauditingfrom“post-eventauditing”to“eal-timemonitoring".AnalyzingthenormativesystemofenterprsedataomplianceauditingndclarfingtheuditingprioritiesunderthegudanceofteersoalInformationProtectionLaw,DataSecuityLawand CybersecurityLawconstuteanimportantprerequisiteforsafeguardingdatasecurityandpersonalinformationinthedta-drienra. Nevertheless，ntesedtaompceditigisfrodwitsuchhallngssdifsigalitepeatioadt tion，operatioalopleityoupleditdataragmeationdtedilemaofalaingostsagstefits.oisdyayingauditing priciplesandrefiinguditingproces，uildingauifiddatacompliacemanagementplatfo,developingsoisticat edtechnicaladitingmethods，andforulatingrisk-basedhierarchicalauditingstrategies，weanelpenterprsesachieveprecisealignmentbetweendatacomplianceuditingandrelevantlaws.Tiswillfurterdriveenterprisestoshiftfompasiveregulatoryopliancetoproactivecompliancebuilding，convert“compliancecapability”intocorecompeitiveness，andprovidesupportforenterprisesto avoid risks and gain market trust.

Key words:data security；personal information protection；enterprise data compliance audit；risk classification

当前全球经济增长乏力，但数据作为生产要素的重要作用日益凸显，以数字经济为代表的新经济成为经济增长新引擎。（剩余7989字）