大数据背景下地方政府审计信息化建设研究

发布时间：2018-12-30 15:20

【摘要】：信息化时代迅猛发展,大数据正以前所未有的速度改变着传统的思维模式和方法,引发经济、社会的广泛而深刻的变革。数据信息正在成为极其重要的资产,数据不再是部门、系统、行业之间的条块分割和“碎片化”管理。大数据正在开启一次重大的时代转型。地方政府审计工作进入了战略转型期和发展机遇期,推进审计信息化是审计工作先进生产力的重要体现,更是审计转型升级必须强力突破的重点内容。对公共资金、国有资产、国有资源和领导干部履行经济责任情况实行全覆盖是审计全覆盖的目标要求。信息化建设使实现审计全覆盖成为可能,而新形势、新任务和新要求也要求审计工作要加快推进审计信息化建设,树立大数据思维,创新审计技术方法,适应大数据时代挑战。大数据时代背景下,审计部门可以利用模型,对平台数据进行分析和比对。通过挖掘数据之间的逻辑关系,查找到疑点线索,进一步进行延伸核实。通过建设联网审计监督平台,更能有效实现了对财政资金和公共资金等的监督。与“事后审计”相比,联网审计工作更加注重从源头上防范问题的发生。使审计由“事后审计”向“事中审计”、“事前审计”转变。W市审计局作为我国经济发达地区的政府审计机关,其信息化建设具有一定的典型性和代表性。本文以W市地方审计信息化建设为例,展开调查研究。W市审计机关整合原有的审计业务系统,初步建成具有一定数据积累的应用系统及平台,基本确立了W市审计信息化建设的总体框架。在系统了解了该市地方审计信息化建设的综合情况的基础上,开展对其审计信息化的研究。深入掌握其概况、成因、特点,剖析其优势及不足,从而提出合理化的建议。大数据背景下,地方审计机关要以数字化审计为主线,以审计业务需求为牵引,以信息资源共享为依托,以平台建设为抓手,以推广应用为重点,以人才队伍建设为保障,以达到提高审计监督能力的总体目标。具体措施体现在积极构建审计信息化基础平台,创新信息化环境下的审计方法,着力提升信息技术在审计领域开发应用的范围、质量和水平。总结实践创新工作中经验和不足,对促进地方审计健康发展具有现实意义。
[Abstract]:With the rapid development of information age, big data is changing the traditional mode of thinking and methods at an unprecedented speed, causing extensive and profound changes in economy and society. Data information is becoming an extremely important asset. Data is no longer a fragmented and fragmented management of departments, systems, and industries. Big data is opening a major era of transformation. The local government audit has entered the strategic transition period and the development opportunity period, the promotion audit informationization is the audit work advanced productivity important manifestation, is the audit transformation upgrading must break through the key content. Full coverage of public funds, state-owned assets, state-owned resources and leading cadres in fulfilling their economic responsibilities is the objective of the audit. Information construction makes it possible to realize the full coverage of audit, and the new situation, new tasks and new requirements also require the audit work to speed up the construction of audit information, set up big data's thinking, innovate the auditing technology and methods, and adapt to the challenges of big data's times. Under the background of big data era, the audit department can use the model to analyze and compare the platform data. By mining the logical relationship between the data, we can find the clue of doubt point, and further carry on the extension verification. Through the construction of network audit supervision platform, the supervision of financial funds and public funds can be realized more effectively. Compared with "post-audit", network audit pays more attention to prevent the occurrence of problems from the source. The audit is changed from "after audit" to "audit in the event" and "prior audit". As the government audit institution in the developed areas of our country, the informatization construction of W City Audit Bureau has certain typicality and representativeness. This paper takes the information construction of local audit in W city as an example to carry out investigation and research. The audit institution of W city integrates the original audit business system and initially builds the application system and platform with certain data accumulation. Basically established the W city audit information construction of the overall framework. On the basis of systematic understanding of the comprehensive situation of the local audit informatization construction in the city, the research on its audit informatization is carried out. Understand its general situation, causes, characteristics, analyze its advantages and disadvantages, and then put forward reasonable suggestions. Under the background of big data, the local audit institutions should take digital audit as the main line, audit business demand as the traction, information resources sharing as the support, platform construction as the focus, promotion and application as the focus, and the construction of the talent team as the guarantee. To achieve the overall goal of improving audit and supervision ability. The concrete measures are to actively construct the basic platform of audit informatization, to innovate the auditing methods in the information environment, and to promote the scope, quality and level of the development and application of information technology in the field of audit. It is of practical significance to sum up the experience and deficiency in the practice and innovation to promote the healthy development of local audit.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.1

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