数据视角下基于财务云平台的预算管理内部控制审计——以重庆海事局为例

发布时间：2018-02-24 18:17

本文关键词： 重庆海事局财务云平台预算管理内部控制审计　出处：《财会月刊》2017年23期 　论文类型：期刊论文

【摘要】：对行政事业单位而言,其开展内部控制的一项重要内容就是预算管理,而对其内部控制的设计、运行实施审计,对降低预算管理风险具有至关重要的作用。以重庆海事局为分析对象,对其财务云平台预算管理业务应用现状进行分析,在此基础上,以《行政事业单位内部控制规范(试行)》为指导设计集预算编制、预算审批、预算执行及绩效管理于一体的预算指标体系,并结合财务云平台中采集的数据及外部数据,建立了确定审计目标、数据采集、数据预处理、建立审计中间表、建立审计数据分析模型以及模型使用等审计实施流程,以期给行政事业单位实行预算管理内控审计提供实践和理论依据。
[Abstract]:For administrative institutions, an important part of their internal control is budget management, and the design and operation of their internal controls are audited. It is very important to reduce the risk of budget management. Taking Chongqing Marine Bureau as the object of analysis, this paper analyzes the present situation of the application of budget management on the financial cloud platform, and on this basis, Under the guidance of the Standard of Internal Control of Administrative institutions (trial), a budget index system which integrates budget preparation, budget examination and approval, budget execution and performance management is designed, and combined with the data collected in the financial cloud platform and external data, The audit implementation process, such as establishing audit objective, data collection, data preprocessing, establishing audit intermediate table, establishing audit data analysis model and model usage, are established. With a view to administrative institutions to implement budget management internal control audit to provide practical and theoretical basis.
【作者单位】：重庆理工大学会计学院;重庆理工大学云会计大数据研究所;
【基金】：国家社会科学基金项目(项目编号:17BGL194) 重庆海事局财务云平台建设与大数据决策咨询项目(项目编号:2016Q156)
【分类号】：F239.4;F810.6

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