养老基金云审计系统的构建

发布时间：2018-03-28 01:38

本文选题：养老基金　切入点：云审计　出处：《审计研究》2017年03期

【摘要】：养老基金审计监管问题是国民关注的焦点,是"十三五"时期我国养老保障事业发展的重心。本文以养老基金审计业务发展需求为导向,系统研究了养老基金云审计的运行原理、主要优势、逻辑架构及其实现流程,以实现养老基金云审计数据采集动态化、存储连续化和分析多样化。本文认为,相对于传统审计方法而言,云审计突破了时空上的限制,具备多维分析、预警分析和可视化分析等高效数据分析功能,进一步拓展了审计范围;基于"云"端服务器开展云审计业务的养老基金云审计系统,应涵盖云审计基础设施层、数据管理层、安全监管层及成果管理层四层逻辑架构,并通过审计计划、项目实施和审计终结三个基本阶段实现养老基金云审计流程。
[Abstract]:The audit supervision of pension funds is the focus of national attention and the focus of the development of pension security in the 13th Five-Year Plan period. This paper is guided by the needs of the development of pension fund audit business. This paper systematically studies the operation principle, main advantages, logical structure and realization process of cloud audit of pension fund, in order to realize the collection of data of cloud audit of pension fund dynamically, the storage continuity and the analysis of diversification. Compared with the traditional audit methods, cloud audit breaks through the limitation of time and space, and has the functions of multidimensional analysis, early warning analysis and visual analysis, which further expands the scope of audit. The pension fund cloud audit system based on "cloud" end server should cover the cloud audit infrastructure layer, the data management layer, the security supervision layer and the results management layer, and adopt the audit plan. Project implementation and audit end three basic stages to realize pension fund cloud audit process.
【作者单位】：九江学院会计学院;中南财经政法大学会计学院;
【基金】：国家社会科学基金青年项目“城乡养老保障一体化背景下我国养老保险基金联网审计系统建构研究”(项目批准号:15CJY007)的阶段性成果
【分类号】：F239.1;F842.67

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