基于大数据技术的G省政府审计案例研究

发布时间：2018-05-14 07:01

本文选题：G + 省　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：我们如今正生活在一个以“PB”为数据计数单位的时代里,这个全新的时代就叫做Big Data,也就是现在常出现在各种媒体报道中的“大数据”。然而,随着我们国家经济的飞速发展以及全球大环境的不断变化、进步,我国政府审计需要意识到信息技术在当代社会的重要性。在这样的背景下,大数据的相关技术研究与运用成了我国政府审计的机遇,也是挑战。在“金审工程”的带领和指导下,我国基于大数据技术的政府审计已经站在一个更好的平台上,面对审计对象中所涵盖的海量数据信息,可以进行更快速并且更有效的查找、分析、判断以及得出结论。大数据技术的核心在于数据,包括数据的收集、转化、分析等等,它的成熟和普及正一步步地影响着当下政府审计的审计技术。因此,本文的研究意义有三点:促进G省更好地进行大数据政府审计、为国内其他省市进行大数据政府审计提供借鉴、拓展国内大数据政府审计的研究成果。本文主要通过对国内、外大数据政府审计相关文献的研究,再基于大数据技术本身的特点和大数据政府审计的特征,以及大数据政府审计与传统政府审计的区别,将G省开展大数据政府审计工作作为案例,着重分析案例的开展现状、问题,最后得出针对G省开展大数据政府审计的具体改进建议:提升便携机和服务器的处理能力、增加大数据审计的培训、规范数据标准并统一数据接口和加强数据库的安全性。对于当前的政府审计,前辈学者们的分析和研究大多着眼于制度改进、经济责任审计或者绩效审计;对于大数据审计的话题着墨也较多。然而,研究大数据政府审计的成果相对较少,同时,大数据政府审计在我国有很大的发展前景。因此,本文通过将G省大数据政府审计作为案例进行分析和研究,得出对G省开展大数据政府审计工作的改进建议,有可借鉴性的同时具有一定的创新价值。
[Abstract]:We are now living in an era in which "PB" is taken as the unit of data count. This new era is called Big data, the "big data" that now appears in various media reports. However, with the rapid development of our national economy and the continuous changes and progress of the global environment, our government audit needs to realize the importance of information technology in the contemporary society. Under this background, the research and application of big data technology has become the opportunity and challenge of our government audit. Under the guidance of "Golden Audit Project", the government audit based on big data technology in China has been standing on a better platform. In the face of the massive data information contained in the audit object, it can be searched more quickly and effectively. Analyze, judge and draw conclusions. The core of big data technology is data, including data collection, transformation, analysis and so on. Its maturity and popularization are influencing the auditing technology of government audit step by step. Therefore, the research significance of this paper has three points: to promote G province to better carry out big data government audit, to provide reference for other provinces and cities to carry out big data government audit, and to expand the research results of domestic big data government audit. This article mainly through the domestic and foreign big data government audit related literature research, then based on the big data technology itself and the big data government audit characteristic, as well as the big data government audit and the traditional government audit difference, This paper takes big data government audit in G province as a case, analyzes the current situation and problems of the case, and finally puts forward some concrete improvement suggestions for G province to carry out big data government audit: to enhance the processing capacity of portable computers and servers, Increase big data audit training, standardize data standards, unify data interfaces and enhance database security. For the current government audit, the previous scholars mostly focus on system improvement, economic responsibility audit or performance audit, and the topic of big data audit is also more. However, the results of big data government audit are relatively few. Meanwhile, big data government audit has a great development prospect in China. Therefore, through the analysis and study of big data government audit in G province as a case, this paper draws some suggestions for improvement of big data government audit in G province, which can be used for reference at the same time and has some innovative value.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【相似文献】