本文選題：大數(shù)據(jù) + 政府審計�。� 參考：《財會通訊》2017年10期

【摘要】：大數(shù)據(jù)時代的到來給財會、審計領域帶來了前所未有的挑戰(zhàn)。本文重點分析大數(shù)據(jù)背景下政府審計變革的動因,政府審計組織管理模式、政府審計職能、政府審計范圍、政府審計重點等方面的變革,需要政府審計機關順應大數(shù)據(jù)時代發(fā)展的大勢,積極應對大數(shù)據(jù)時代的特點。為此,本文提出了大數(shù)據(jù)時代政府審計應對方式的建議,即搭建政府審計大數(shù)據(jù)平臺,培養(yǎng)高素質政府審計隊伍,建立健全相關法律法規(guī),構建大數(shù)據(jù)安全保障體系。
[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.
【作者單位】： 唐山工業(yè)職業(yè)技術學院;
【分類號】：F239.44
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本文編號：1924137