大数据价值链视角下的审计工作创新与实践  

Innovation and Practice of Audit Work from the Perspective of Big Data Value Chain

作　　者：牛艳芳 冯占国[3] 孟祥宇[4] Niu Yanfang Feng Zhanguo Meng Xiangyu

机构地区：[1]山东财经大学会计学院 [2]审计署审计科研所 [3]山东省审计厅 [4]山东省审计计算机信息中心

出　　处：《审计研究》2017年第5期17-22,共6页Auditing Research

基　　金：国家社科科学基金(项目批准号:16BJY021);山东省自然科学基金(项目批准号:ZR2014GM013);教育部人文社会科学研究青年基金(项目批准号:14YJCZH111)阶段性研究成果

摘　　要：大数据时代的审计环境发生了巨大变化,各级审计机关正积极运用大数据技术和思维,探索审计组织模式和技术方法创新,推动数字化审计工作取得新突破。我们借鉴《大数据标准白皮书》提出的大数据标准参考框架并应用到大数据审计工作中,从大数据价值链视角审视我国政府审计大数据工作构成,认为纵向IT价值链的技术支持和横向信息价值链的大数据生命周期的科学安排,以及价值链活动中六大角色的各尽其责,才能有助于获取大数据价值,并以山东省审计厅开展的大数据工作为例,列举六大角色在IT价值链和信息价值链活动中的各项创新举措及取得的成效,为今后大数据审计工作提供参考依据。The audit environment in the big data era has changed greatly, and the audit institutions at all levels are exploring audit organizational mode and technology innovation to promote the digitalized audit and to make new breakthroughs by using big data technology and mindset. This paper refers to the big data reference framework in the Big Data Standard White Paper, and analyses big data audit work from the perspective of value chain of big data. We argue that the value of audit data can be achieved with the scientific arrangement of longitudinal IT value chain support and big data life cycle of horizontal information value chain, as well as six major roles in value chain performing their duties. Then it takes the example of Shandong Provincial Audit Office, in which it lists innovations and achievements of six major roles in the IT value chain and information value chain activities. It provides reference for the future work of big data audit.

关 键 词：大数据价值链 审计大数据 审计工作创新 

分 类 号：F239.4[经济管理—会计学]