摘要
伴随着大数据技术的不断应用和国有企业审计全覆盖要求的提出,传统的审计方式已不能满足新时期的要求。论文对大数据背景下国有企业审计面临的挑战进行简要分析,以A集团公司审计为例进行了大数据审计初探,并在此基础上提出了解决对策。
With the continuous application of big data technology and the requirement of full audit coverage of state-owned enterprises put forward,the traditional audit mode can not meet the requirements of the new era.This paper briefly analyzes the challenges faced by the audit of state-owned enterprises under the background of big data,and takes the audit of A group company as an example to conduct a preliminary study of big data audit,and on this basis puts forward countermeasures.
作者
周凌云
ZHOU Ling-yun(Audit Office of Hebei,Shijiazhuang 050051,China)
出处
《中小企业管理与科技》
2020年第2期80-81,共2页
Management & Technology of SME
关键词
大数据
国有企业
审计
big data
state-owned enterprises
audit
