基于大数据环境的社保基金数字化审计探析

发布时间：2018-03-30 14:12

本文选题：社保基金　切入点：数字化审计　出处：《会计之友》2017年20期

【摘要】：在信息技术高速发展的时代,基于大数据环境探析社保基金数字化审计模式的应用,有助于提升社保基金审计智能化与信息化水平,抵御社保基金审计风险,减少社保基金损失,促进社保基金审计监管动态化和常态化,推动"十三五"时期社保基金审计全覆盖。文章立足社保基金审计业务发展需求,论述了社保基金审计环境、审计目标和审计思路的变化是大数据驱动社保基金审计模式创新的动因所在,并基于社保基金大数据基本构成的分析,从数据中心系统、数据分析系统和安全监管系统三方面探讨了社保基金数字化审计平台的建构,以期能为审计机关开展社保基金数字化审计实践提供相关借鉴与启示。
[Abstract]:In the era of rapid development of information technology, analyzing the application of digital audit mode of social security fund based on big data's environment will help to improve the level of intelligence and information of social security fund audit and resist the risk of social security fund audit. To reduce the loss of social security fund, to promote the dynamic and regular supervision of social security fund audit, and to promote the full coverage of social security fund audit during the 13th Five-Year Plan period. Based on the needs of the development of social security fund audit business, this paper discusses the audit environment of social security fund. The change of audit objectives and audit ideas is the driving force for big data to drive the innovation of social security fund audit mode, and based on the analysis of the basic composition of social security fund big data, from the data center system, This paper discusses the construction of digital audit platform of social security fund from three aspects of data analysis system and security supervision system, in order to provide relevant reference and inspiration for audit institution to carry out digital audit practice of social security fund.
【作者单位】：九江学院会计学院;
【基金】：国家社科基金青年项目“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”(15CJY007)
【分类号】：F239.1

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