摘要
当前,国家审计在党和国家监督体系中发挥着越来越重要的作用。大数据应用成为国家审计顺应党和国家发展战略和自身发展需求变革的重要举措。推进以大数据为核心的审计信息化建设是应对未来挑战的重要法宝,也是实现审计全覆盖的必由之路。本文在深入研究大数据背景下国家审计面临的挑战、机遇,总结国内外大数据审计经验的基础上,提出大数据在国家审计中的应用将呈现出"5M"特征,即具有更多的环节、关注更多的主体、关注更多的关系、关注更多的目标以及关注更多的行为。基于大数据审计的"5M"典型特征,分析了大数据背景下国家审计的新变化,提出从理论、法规、管理、技术和安全等方面进行创新的路径。以期为加强科技强审,更好地推进审计信息化建设和大数据审计科学健康发展提供参考借鉴。
Under the background of the national development strategy, it is an important method for government auditing to promote IT application in auditing with big data analytics as the core, so as to meet the future challenges and achieve full audit coverage. Based on a thorough study of the challenges and opportunities in the context of big data, as well as the experience of big data audit at home and abroad, this paper presents that the application of big data in government auditing will present the characteristics of ＂5More＂, i.e. more links, more objects, more relationships, more targets and more behaviors. It also analyzes new changes of government audit under the background of big data, put forward innovations from the perspectives of theory, regulation, management, technology and security, in order to better promote informatization and healthy development of big data audit.
出处
《审计研究》
CSSCI
北大核心
2018年第5期30-34,共5页
Auditing Research
基金
审计署2017至2018年度重点科研课题"大数据背景下国家审计技术方法创新研究"(项目批准号:17SJ02002)的阶段性研究成果
关键词
大数据
国家审计
创新
big data
government auditing
innovation
