【摘要】：信息化時(shí)代迅猛發(fā)展,大數(shù)據(jù)正以前所未有的速度改變著傳統(tǒng)的思維模式和方法,引發(fā)經(jīng)濟(jì)、社會(huì)的廣泛而深刻的變革。數(shù)據(jù)信息正在成為極其重要的資產(chǎn),數(shù)據(jù)不再是部門(mén)、系統(tǒng)、行業(yè)之間的條塊分割和“碎片化”管理。大數(shù)據(jù)正在開(kāi)啟一次重大的時(shí)代轉(zhuǎn)型。地方政府審計(jì)工作進(jìn)入了戰(zhàn)略轉(zhuǎn)型期和發(fā)展機(jī)遇期,推進(jìn)審計(jì)信息化是審計(jì)工作先進(jìn)生產(chǎn)力的重要體現(xiàn),更是審計(jì)轉(zhuǎn)型升級(jí)必須強(qiáng)力突破的重點(diǎn)內(nèi)容。對(duì)公共資金、國(guó)有資產(chǎn)、國(guó)有資源和領(lǐng)導(dǎo)干部履行經(jīng)濟(jì)責(zé)任情況實(shí)行全覆蓋是審計(jì)全覆蓋的目標(biāo)要求。信息化建設(shè)使實(shí)現(xiàn)審計(jì)全覆蓋成為可能,而新形勢(shì)、新任務(wù)和新要求也要求審計(jì)工作要加快推進(jìn)審計(jì)信息化建設(shè),樹(shù)立大數(shù)據(jù)思維,創(chuàng)新審計(jì)技術(shù)方法,適應(yīng)大數(shù)據(jù)時(shí)代挑戰(zhàn)。大數(shù)據(jù)時(shí)代背景下,審計(jì)部門(mén)可以利用模型,對(duì)平臺(tái)數(shù)據(jù)進(jìn)行分析和比對(duì)。通過(guò)挖掘數(shù)據(jù)之間的邏輯關(guān)系,查找到疑點(diǎn)線索,進(jìn)一步進(jìn)行延伸核實(shí)。通過(guò)建設(shè)聯(lián)網(wǎng)審計(jì)監(jiān)督平臺(tái),更能有效實(shí)現(xiàn)了對(duì)財(cái)政資金和公共資金等的監(jiān)督。與“事后審計(jì)”相比,聯(lián)網(wǎng)審計(jì)工作更加注重從源頭上防范問(wèn)題的發(fā)生。使審計(jì)由“事后審計(jì)”向“事中審計(jì)”、“事前審計(jì)”轉(zhuǎn)變。W市審計(jì)局作為我國(guó)經(jīng)濟(jì)發(fā)達(dá)地區(qū)的政府審計(jì)機(jī)關(guān),其信息化建設(shè)具有一定的典型性和代表性。本文以W市地方審計(jì)信息化建設(shè)為例,展開(kāi)調(diào)查研究。W市審計(jì)機(jī)關(guān)整合原有的審計(jì)業(yè)務(wù)系統(tǒng),初步建成具有一定數(shù)據(jù)積累的應(yīng)用系統(tǒng)及平臺(tái),基本確立了W市審計(jì)信息化建設(shè)的總體框架。在系統(tǒng)了解了該市地方審計(jì)信息化建設(shè)的綜合情況的基礎(chǔ)上,開(kāi)展對(duì)其審計(jì)信息化的研究。深入掌握其概況、成因、特點(diǎn),剖析其優(yōu)勢(shì)及不足,從而提出合理化的建議。大數(shù)據(jù)背景下,地方審計(jì)機(jī)關(guān)要以數(shù)字化審計(jì)為主線,以審計(jì)業(yè)務(wù)需求為牽引,以信息資源共享為依托,以平臺(tái)建設(shè)為抓手,以推廣應(yīng)用為重點(diǎn),以人才隊(duì)伍建設(shè)為保障,以達(dá)到提高審計(jì)監(jiān)督能力的總體目標(biāo)。具體措施體現(xiàn)在積極構(gòu)建審計(jì)信息化基礎(chǔ)平臺(tái),創(chuàng)新信息化環(huán)境下的審計(jì)方法,著力提升信息技術(shù)在審計(jì)領(lǐng)域開(kāi)發(fā)應(yīng)用的范圍、質(zhì)量和水平�？偨Y(jié)實(shí)踐創(chuàng)新工作中經(jīng)驗(yàn)和不足,對(duì)促進(jìn)地方審計(jì)健康發(fā)展具有現(xiàn)實(shí)意義。
[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.
【學(xué)位授予單位】：上海師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.1

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本文編號(hào)：2395750