本文選題：聯(lián)網(wǎng)審計(jì) + 基本養(yǎng)老保險(xiǎn)　； 參考：《云南大學(xué)》2015年碩士論文

【摘要】：論文介紹了基本養(yǎng)老保險(xiǎn)聯(lián)網(wǎng)審計(jì)系統(tǒng)的研究背景、項(xiàng)目意義和目前的研究與應(yīng)用現(xiàn)狀,明確了論文研究的內(nèi)容和主要工作,通過聯(lián)網(wǎng)審計(jì)構(gòu)建改變了審計(jì)單一的作業(yè)方式,實(shí)現(xiàn)了“業(yè)務(wù)跟蹤+聯(lián)網(wǎng)核查”的審計(jì)模式,改變了審計(jì)監(jiān)督的方式,即從事后轉(zhuǎn)變?yōu)槭轮袑徲?jì)監(jiān)督,從靜態(tài)轉(zhuǎn)變?yōu)閯?dòng)態(tài)審計(jì)監(jiān)督,從現(xiàn)場(chǎng)轉(zhuǎn)變?yōu)檫h(yuǎn)程審計(jì)監(jiān)督的“三個(gè)轉(zhuǎn)變”；在業(yè)務(wù)分析中,論文對(duì)系統(tǒng)存在的問題、組織機(jī)構(gòu)、原有業(yè)務(wù)流程等進(jìn)行了分析,給出了優(yōu)化后的業(yè)務(wù)流程；在功能分析中,論文通過用例分析和用例描述,明確了系統(tǒng)的功能,給出了系統(tǒng)的用例圖、總體功能包圖和子功能包圖,包括基本養(yǎng)老保險(xiǎn)聯(lián)網(wǎng)審計(jì)系統(tǒng)審計(jì)項(xiàng)目管理、數(shù)據(jù)采集、數(shù)據(jù)預(yù)警、審計(jì)模型構(gòu)建、審計(jì)疑點(diǎn)管理、審計(jì)分析展現(xiàn)、審計(jì)報(bào)告管理、基礎(chǔ)信息管理等子包圖；在數(shù)據(jù)分析中,論文對(duì)系統(tǒng)各功能的所需要處理的數(shù)據(jù)進(jìn)行了分析,給出了實(shí)體類關(guān)系圖,建立了數(shù)據(jù)庫(kù)表結(jié)構(gòu)；論文最后對(duì)所做的研究與分析工作進(jìn)行了總結(jié),并對(duì)進(jìn)一步的工作進(jìn)行了展望�；攫B(yǎng)老保險(xiǎn)聯(lián)網(wǎng)審計(jì)系統(tǒng)主要解決了審計(jì)資源共享、方便審計(jì)人員協(xié)調(diào)溝通和審計(jì)人員拓展審計(jì)思維和業(yè)務(wù)方法,有效緩解計(jì)算機(jī)審計(jì)人才匱乏的問題和提高審計(jì)工作效率。
[Abstract]:This paper introduces the research background, project significance and current research and application status of the network audit system of basic old-age insurance, clarifies the content and main work of the paper, and changes the single operation mode of audit through the construction of network audit. The audit mode of "business tracking network verification" has been realized, and the mode of audit supervision has been changed, that is, from post-event to in-incident audit supervision, from static to dynamic audit supervision. In the business analysis, the paper analyzes the existing problems of the system, the organization, the original business process, and gives the optimized business process. Through the use case analysis and use case description, the function of the system is clarified, and the use case diagram, the overall function package diagram and the sub-function package diagram are given, including the audit project management, data acquisition, data early warning of the basic pension insurance network audit system. Audit model construction, audit doubt point management, audit analysis display, audit report management, basic information management, etc. In the data analysis, the paper analyzes the data needed to deal with each function of the system. The entity class diagram is given and the database table structure is established. Finally, the research and analysis work done is summarized, and the further work is prospected. The network audit system of basic endowment insurance mainly solves the sharing of audit resources, facilitates the auditors to coordinate and communicate, and expands the audit thinking and business methods, effectively alleviates the problem of lack of computer audit talents and improves the efficiency of audit work.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：TP311.52

【共引文獻(xiàn)】

相關(guān)會(huì)議論文 前3條

1 徐州市審計(jì)局課題組;王銳英;;國(guó)家審計(jì)信息化研究:現(xiàn)狀、問題與可持續(xù)發(fā)展路徑[A];江蘇省國(guó)家審計(jì)信息化專題研討會(huì)論文集[C];2013年

2 于飛;;建設(shè)數(shù)字化審計(jì)分析平臺(tái) 提升審計(jì)監(jiān)督能力[A];江蘇省國(guó)家審計(jì)信息化專題研討會(huì)論文集[C];2013年

3 于飛;;構(gòu)建審計(jì)指揮系統(tǒng) 提升審計(jì)指揮效能[A];江蘇省國(guó)家審計(jì)信息化專題研討會(huì)論文集[C];2013年

相關(guān)碩士學(xué)位論文 前3條

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2 范方華;云南社保聯(lián)網(wǎng)審計(jì)系統(tǒng)分析與設(shè)計(jì)[D];云南大學(xué);2012年

3 彭雪媛;黑龍江省社會(huì)保險(xiǎn)（基本養(yǎng)老保險(xiǎn)）審計(jì)應(yīng)用子系統(tǒng)分析與設(shè)計(jì)[D];云南大學(xué);2014年

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本文編號(hào)：1825664