关于推进大数据审计工作的几点思考  

Reflections on Promoting Big Data Audit Development

作　　者：刘星 牛艳芳[2,3] 唐志豪 

机构地区：[1]审计署电子数据审计司,100073 [2]审计署审计科研所 [3]山东财经大学会计学院

出　　处：《审计研究》2016年第5期3-7,共5页Auditing Research

摘　　要：大数据技术的广泛应用给国家经济社会运行与发展带来深刻影响,而国家审计是促进国家治理现代化的重要保障,审计大数据是国家审计实现全覆盖的必由之路。本文立足于我国现阶段国家审计领域推进大数据战略的信息化背景、监督职能和发展目标,从数据特征、技术特征和应用特征深刻阐释大数据审计内涵,并从审计数据中心建设、数据采集、数据处理、数据分析、组织模式和风险管理六个方面提出推进大数据审计工作面临的若干挑战与困难,呼吁各界共同关注研究大数据审计的相关政策制度完善、技术方法创新、组织方式创新、审计标准等应用问题,以期能更好地推动大数据审计的科学健康发展,提升国家审计服力于国家治理现代化的能力。Extensive application of big data technology has brought profound impact on the development of social or- ganizations and national governance mode. As being the cornerstone and important guarantee of national governance modernization, national audit requires big data technology to achieve full audit coverage. Based on the background of the current audit IT application, the supervisory function and the strategic development goals, this paper explains the connotation of big data from the data characteristics, technical and application features in national audit, and analy- zes main problems needed to be solved during the process of promoting the big data audit work from six aspects. It includes the audit data center construction, data acquisition, data processing, data analysis, organization mode and risk management. By summarization of these key difficulties of audit big data work at present stage, this paper calls on the attention from all sectors of society on these application issues related to policy formulation, technological in- novation, auditing standards, and expects that more and more research fruit will promote healthy development of big data audit and enhance the capability of national audit for the modernization of national governance.

关 键 词：审计大数据 国家审计 大数据分析 

分 类 号：F239.4[经济管理—会计学] F49[经济管理—国民经济]