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论文编号：	13229
作者编号：	2320190742
上传时间：	2022/6/8 15:37:47
中文题目：	基于大数据H区本级预算执行审计研究
英文题目：	Study on Budget Implementation Audit of H district under Background of Big Data
指导老师：	张继勋
中文关键字：	预算执行审计；大数据技术；政府审计
英文关键字：	Budget Implementation Audit; Big Data Technology;Government Audit
中文摘要：	2015年8月，党中央、国务院印发《促进大数据发展行动纲要》，标志着大数据发展上升为国家战略，成为构建国家治理能力的战略资源。2018年全国审计工作会议指出，各级政府审计机关要走科技强审之路，全面推广数字化审计方式，向信息化要资源、向大数据要效率。在大数据时代背景下，利用大数据手段开展政府预算执行审计全覆盖是提高财政管理水平、提高预算资金利用效益的有效途径。从信息化到海量数据再到大数据，T市审计局一直坚持着“与时代共进、与科技同行”的理念，用“制度+科技”的办法，构建联网审计监督“一张网”，将大数据审计作为生产资料，主动变革传统审计组织结构，创新审计模式，逐渐探索形成实现审计全覆盖的路径。本文立足于预算执行审计，以T市H区政府预算执行审计项目为例，讨论如何在现有基础上改善大数据技术在预算执行审计中的运用问题。首先本文从研究背景中提炼问题，对预算执行审计以及大数据审计等研究领域的文献资料进行归纳提炼，进而提出本文的研究思路、研究方法、以及创新点，然后对预算执行审计和大数据技术的相关概念和理论进行解释和阐述。接着本文结合H区预算执行审计项目案例，具体介绍了该审计项目的的基本情况、预算执行审计的内容及具体实施步骤，发现在其开展实施过程中存在诸如预算执行审计未能全覆盖、缺乏良好的预算执行审计数据基础及环境、缺乏预算执行审计大数据分析指标体系、审计人员素质有待提高的问题，于是从拓展预算执行审计覆盖面、改善预算执行审计数据基础、促进大数据分析指标体系建立、优化审计队伍人才建设四个方面提出了相应的对策和建议。最后总结了整体研究以及存在的不足，并对未来进行展望。希望本文能够对解决工作实践中遇到的问题给予一些建议，提供借鉴思路，提高审计效率，降低审计风险，加快促进预算执行审计全覆盖。
英文摘要：	In August 2015, the CPC Central Committee and The State Council issued the Outline of Action for Promoting Big Data Development, marking that the development of big data has become a national strategy and a strategic resource for building national governance capacity. The 2018 National Audit Work Conference pointed out that government audit institutions at all levels should take the road of scientific and technological strong audit, comprehensively promote digital audit methods, and seek efficiency from information resources and big data. In the background of big data, it is an effective way to improve the level of financial management and the utilization efficiency of budget funds to carry out the full coverage of budget implementation audit by means of big data. From information to huge amounts of data to big data, T municipal audit bureau has been sticking to the ‘Advance together with The Times and science and technology’ concept, with ‘Integration of institutions and technology’ to build network audit supervision ‘YiZhangWang’, the big data audit as a means of production, take the initiative to change the traditional audit organization structure, innovation audit mode, gradually formed to explore the path of realizing a complete coverage of the audit. Based on the budget implementation audit, this paper takes the H district government budget implementation audit project in T city as an example, to discuss how to improve the application of big data technology in budget implementation audit on the existing basis. First of all, this paper extracts questions from the research background, summarizes literature in the research fields of budget implementation audit and big data audit, and puts forward the research ideas, research methods and innovation points of this paper. Then, it explains and expounds related concepts and theories of budget implementation audit and big data technology. Combined with the case of budget implementation audit project in H district, this paper specifically introduces the basic situation of the audit project, budget implementation audit content and specific implementation steps. It is found that there are some problems in the implementation process, such as incomplete coverage of budget implementation audit, lack of good budget implementation audit data foundation and environment, lack of big data analysis index system of budget implementation audit, and the quality of auditors needs to be improved. Therefore, We put forward some corresponding countermeasures from four aspects: expanding the coverage of budget implementation audit, improving the data basis of budget implementation audit, promoting the establishment of big data analysis index system and optimizing the construction of audit personnel. Finally, this paper summarizes the overall research and the existing shortcomings, and prospects for the future. I hope this paper can give some suggestions to solve the problems encountered in the work practice, provide reference ideas, improve the audit efficiency, reduce the audit risk, accelerate the promotion of budget implementation audit full coverage.
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