开源GIS软件和空间数据库在资源环境审计中的应用路径  

Application Path of Open Source GIS Software and Spatial Database in Resource and Environmental Auditing

作　　者：何秀芝[1] 李朝旗[2] 丁志[2] He Xiuzhi;Li Chaoqi;Ding Zhi

机构地区：[1]广东外语外贸大学南国商学院,510545 [2]审计署驻广州特派员办事处

出　　处：《审计研究》2020年第2期22-28,共7页Auditing Research

基　　金：广州市社科联2018年度“羊城青年学人”资助研究项目“大数据环境下的领导干部自然资源资产离任审计体系构建”(项目批准号:18QNXR47)的阶段性成果。

摘　　要：在当前大数据环境下,善于获取数据、分析数据、运用数据是做好审计工作的基本功,研究资源环境审计大数据技术应用有助于顺应大数据发展更加高效开展审计工作。本文先分析了资源环境审计面临的机遇,存在的数据获取手段匮乏、数据分析工具开发应用不足,资源环境审计工作人员思维方式无法适应需求等挑战,重点阐述了开源GIS软件QGIS和空间数据库PostGIS在获取、分析和运用空间数据方面的优势及审计适用性,构建了基于开源GIS软件和空间数据库的审计应用框架,并以医疗废物审计项目为例阐述了开源GIS软件和空间数据库在审计中的应用步骤,验证了方法的有效性。本文还探讨了该方法的优缺点和后续发展方向,以期为今后开展资源环境审计大数据分析工作提供参考借鉴。Under the big data environment,"it is a basic skill of officials to be good at obtaining,analyzing and using data".To study the application of big data technology in resource and environmental auditing is helpful to improve work efficiency.This paper analyzes the opportunities for resource and environmental auditing as well as challenges such as the lack of data acquisition means,insufficient development and application of data analysis tools and unfit mindset of resource and environment auditors first.It then highlights the advantages and auditing applicability of QGIS,an open source GIS software,and PostGIS,a spatial database software,in obtaining,analyzing and using spatial data.On this basis,an auditing application system for open source GIS software and spatial database is established,whose application steps are illustrated with the example of medical waste auditing,so as to verify the effectiveness of the method.Lastly,it discusses the advantages and disadvantages as well as future development direction of the above methods in application,with a view to providing reference for future big data analysis of resource and environmental audits.

关 键 词：开源 空间数据库 资源环境审计 

分 类 号：F239.4[经济管理—会计学] TP311.13[经济管理—国民经济]