大数据背景下政府审计变革动因与策略

发布时间：2018-05-23 09:16

  本文选题：大数据 + 政府审计　； 参考：《财会通讯》2017年10期

【摘要】：大数据时代的到来给财会、审计领域带来了前所未有的挑战。本文重点分析大数据背景下政府审计变革的动因,政府审计组织管理模式、政府审计职能、政府审计范围、政府审计重点等方面的变革,需要政府审计机关顺应大数据时代发展的大势,积极应对大数据时代的特点。为此,本文提出了大数据时代政府审计应对方式的建议,即搭建政府审计大数据平台,培养高素质政府审计队伍,建立健全相关法律法规,构建大数据安全保障体系。
[Abstract]:The arrival of big data era brings unprecedented challenges to accounting and auditing. This paper focuses on the analysis of the causes of the change of government audit under the background of big data, the management mode of government audit organization, the function of government audit, the scope of government audit, the key point of government audit, and so on. Government audit institutions should comply with the trend of the development of the big data era and actively respond to the characteristics of the big data era. Therefore, this paper puts forward some suggestions on how to deal with the government audit in the big data era, that is, to set up the big data platform of government audit, train the high-quality government audit team, establish and perfect the relevant laws and regulations, and construct the big data safety and security system.
【作者单位】： 唐山工业职业技术学院;
【分类号】：F239.44
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本文编号：1924137