我国审计信息化建设研究

发布时间：2018-04-01 23:39

本文选题：审计信息化　切入点：国家审计信息系统　出处：《首都经济贸易大学》2008年硕士论文

【摘要】： 从党的十六大明确提出“信息化”以来,我国一直在加大力度落实信息化的各项方针政策,信息化也在各个行业和领域内逐渐普及。作为会计学审计方向的学生,我在学习的过程中关注信息化与审计相结合的审计信息化。通过研读现有研究成果,发现对我国审计信息化的研究多停留在强调其重要性和必要性,或者是简单列举其发展中存在的障碍等方面,而对审计信息化进行较为系统或具体介绍的研究则较少,使读者不易了解我国的审计信息化进程。鉴于此,本文在前人研究成果的基础上,将研究对象定位为中国国家审计信息系统-金审工程。本文采用规范研究方法,首先对国外部分发达国家的审计信息化状况进行了介绍,并提出其对我国审计信息化建设的启示。然后对我国的审计信息化建设的进展情况进行了系统的说明,其中,较为系统地介绍了金审工程一期的应用系统、网络系统、安全系统建设及二期建设的主要任务。在此基础上,提出了我国审计信息化建设中存在的主要障碍,主要包括:传统工作习惯的影响、审计信息化与被审计对象发展不一致、人才短缺、基层管理部门的认识差距及数据接口等。之后,针对上述问题,提出了推动我国审计信息化建设的一些建议,包括:明确地位、实现资源共享、加强投入、注重人才培养、完善规范标准等。文章的最后,对我国审计信息化的发展前景进行了展望,希望审计工作能充分利用信息化带来的优势,建成审计决策支持系统和审计专家系统,以更进一步提高我国审计工作的效率和质量。本文的特点在于结合可得资料,对我国审计信息化建项目进行了整体介绍,在普及信息化建设的理论认识方面较前人多进行了一些努力;在此基础上较为深入地分析了我国审计信息化建设中的障碍并提出相应对策,有助于促进我国的审计信息化建设,其现实意义大于理论意义。文章的不足之处:对于金审工程这个由国家力量来推动的庞大项目,由于客观条件所限,本文没有找到具体的一个实例进行说明,希望后续的有条件研究者能在这方面进行完善。
[Abstract]:Since the 16th National Congress of the Communist Party of China (CPC) explicitly put forward "informatization", our country has been strengthening the implementation of various principles and policies of information technology, which is gradually popularized in various industries and fields. As a student in the direction of accounting auditing, In the course of my study, I pay attention to the audit informatization which combines information technology with audit. By studying the existing research results, I find that the research on audit informatization in our country is mostly focused on emphasizing its importance and necessity. Or simply enumerate the obstacles in the development of audit informatization, but the research on audit informatization is less systematic or specific, which makes it difficult for readers to understand the process of audit informatization in China. On the basis of the previous research results, the research object is the National Audit Information system of China-Golden Audit Project. In this paper, the standard research method is used to introduce the situation of audit informatization in some developed countries. The paper also puts forward its enlightenment to the construction of audit informatization in our country. Then it systematically explains the progress of the construction of audit informatization in our country. Among them, it systematically introduces the application system and network system of the first phase of the Golden Audit Project. On the basis of this, the main obstacles in the construction of audit informatization in our country are put forward, including: the influence of traditional working habits, the inconsistency between audit informatization and the object being audited, the main tasks of the construction of the security system and the construction of the second phase. After that, in view of the above problems, some suggestions are put forward to promote the construction of audit informatization in our country, including: clear position, realize the sharing of resources, strengthen investment, and so on. At the end of the article, the prospect of the development of audit informatization in China is prospected, and it is hoped that the audit work can make full use of the advantages brought by informatization. The audit decision support system and audit expert system are built to further improve the efficiency and quality of audit work in China. The characteristic of this paper is that combining the available data, the author introduces the audit information construction project in our country as a whole, and makes more efforts in popularizing the theory of information construction. On this basis, the author analyzes the obstacles in the construction of audit informatization in China and puts forward corresponding countermeasures, which will help to promote the construction of audit informatization in China. Its practical significance is greater than that of theory. The deficiency of this paper is: for the project of gold trial, which is driven by the national power, due to the limitation of objective conditions, this paper has not found a concrete example to explain it. It is hoped that further conditional researchers will be able to improve this aspect.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.1

【引证文献】