图模型重叠法在审计中的运用  

Application of Graph Model of Overlapping Method in Audit

作　　者：陈鑫[1] 马敏周 

机构地区：[1]审计署驻昆明特派员办事处,650021

出　　处：《审计研究》2012年第3期45-50,共6页Auditing Research

摘　　要：随着审计事业的发展,审计工作越来越多地涉及地理空间信息。地理空间信息具有区域性、多维性、动态性等特征,其作为抽象标识符号的文字、数字常常难以表示和处理,如何简化地理空间信息的表示和处理,已成当务之急。为此,本文以图模型为基础,运用两次建模原理和图的逻辑运算,在确保审计对象空间信息不变的情况下,将较为复杂的地理空间信息转化为较为直观、较为形象的二维或三维图形,达到简化地理空间信息的表示和处理的目的,也为相关审计的开展提供一些启示。With the development of audit, it is increasingly related to geospatial information. Because of its regional, multidimensional and dynamic characteristics, and the abstract symbol of its text, numbers, geospatial information is difficult to represent and process. How to simplify the representation and processing of spatial information, has become a pressing matter of moment. Therefore, this paper, based on graph model, using two modeling principle and logic operation of diagram, and in case of ensuring the audit object spatial information unchanged, transfer the more complex geospatial information into a more intuitive, more image two-dimensional or three-dimensional graphics, and attain the goal to simplify the representation and processing of spatial information, and provide an inspiration for the related audit.

关 键 词：图模型 重叠法 审计 

分 类 号：F239.1[经济管理—会计学]