云计算视域下养老保险基金联网审计系统建构分析  

Analysis on Buliding a Network for Pension Audit in the Perspective of Cloud Computing

作　　者：张永杰[1] 

机构地区：[1]九江学院会计学院,332005

出　　处：《审计研究》2015年第5期41-47,共7页Auditing Research

基　　金：2015年国家社科基金青年项目"城乡养老保障一体化背景下我国养老保险基金联网审计系统建构研究"(项目批准号:15CJY007)的阶段性成果

摘　　要：计算机联网审计是当前国家审计信息化建设重点,随着互联网技术与云计算技术的发展,传统的现场审计、事后审计方式终将逐渐被联网审计所取代。基于国内外相关研究,分析了云计算视域下养老基金联网审计具有的高效审计、远程审计、多维审计三大特点,并从养老基金联网审计预审分析子系统和安全管理子系统两方面,建构了一个能对养老基金运行状况进行远程监控的联网审计系统,以促进养老基金审计监管模式由"静态监管+现场审计"向"动态核查+联网审计"的飞跃转变,充分发挥审计机关的审计监督职能,为养老基金的安全、规范与完整提供技术保障,为揭露基金腐败、打击基金犯罪、维护社会和谐保驾护航。Computer networking audit is central to the current national audit information construction. With the de- velopment of Internet technology and cloud computing technology, the traditional way of on-site audit and post-audit will gradually be replaced by network audit. Based on related research both at home and abroad, this paper analyses three main characteristics when we carry out pension audit under cloud computing horizon, and they are efficient, re- motable and multi-dimensional. Considering the beforhand analysis subsystem and the security management subsys- tem, the paper proposes to build a network andit system which is able to monitor pension management by remote control. Therefore, audit supervision mode is shifted from ＂static regulation ＋ on-site audit＂ networking audit＂. Given that, audit institutions brings its function to better play ,to safeguard ulate the technical support, reveal fund corruption, fight against crimes related and maintain to ＂dynamic check ＋ the pension fund, reg- social harmony.

关 键 词：云计算技术 养老基金 联网审计 

分 类 号：F239.6[经济管理—会计学]