基于地理信息技术的禁止开发区审计方法研究  

Research on Audit Method of Prohibited Development Region Based on Geographical Information Technology

作　　者：余远剑 赵丰[2] 周婷婷[1] YU Yuanjian

机构地区：[1]福建省基础地理信息中心,福建福州350003 [2]福建省审计厅,福建福州350003

出　　处：《地理空间信息》2018年第11期47-49,125,共4页Geospatial Information

基　　金：福建省科技厅高新技术与工业科技引导性资助项目(2018H0007);福建省测绘地理信息局2018年局科技专业资金资助项目(2017J04)

摘　　要：利用地理信息技术服务领导干部自然资源资产离任审计已成为一种拓展审计深度和广度的重要审计模式。根据主体功能区禁止开发区域资源环境审计的需求和特点,探索研究了一套利用地理信息技术进行审计指标内业核查分析、外业现场勘测的审计技术流程;并将其应用于福建省领导干部自然资源资产离任审计试点工作中,有效完成了审计证据的获取,提升了审计效率。It has become an important audit model to expand the depth and breadth of audit that geographical information technology serving natural resources accountability audit of outgoing official.According to the audit requirements and characteristics of prohibited development regional resources and environment in the major function oriented zones,we studied a set of audit technical processes based on geographical information technology for internal verification analysis and field surveys of audit indicators.And then,we used the audit technical processes to do the natural resources accountability audit of outgoing official pilot work in Fujian Province.The results show that the audit technical processes can acquire the audit evidence effectively,and improved audit efficiency.

关 键 词：自然资源资产 离任审计 禁止开发区域 地理信息技术 

分 类 号：P208[天文地球—地图制图学与地理信息工程]