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大数据背景下的国家审计变革研究 被引量:6

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摘要 随着经济与科技的发展,范围与职能的局限使得传统国家审计面临挑战。大数据可以帮助国家审计机关规避抽样风险、实现持续审计和提高审计效率,成为国家审计变革的新动力。本文从平台、数据、人才和制度四方面进行分析,旨在为实现大数据背景下的国家审计变革提出建议。
作者 刘佳黎
出处 《财政监督》 2016年第11期64-66,共3页
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