基于大数据驱动范式的政策跟踪审计模型及其应用研究  

Research on the Building and Application of the Big Data-driven Audit Model for the Real-time Audit of Policy Implementation

作　　者：林斌[1,2] 林红 孟小涵[5] 严韶俊 陈乔 Lin Bin;Lin Hong

机构地区：[1]中山大学管理学院,510275 [2]广东轻工职业技术学院数智审计实验室,510275 [3]广东省审计厅,510630 [4]广东省审计学会,510630 [5]审计署广州特派办,510623

出　　处：《审计研究》2023年第1期17-26,共10页Auditing Research

基　　金：广东省哲学社会科学规划重点项目(项目批准号:GD21TW07-01);广州市软科学项目“‘放管服’背景下的重大战略创新平台新型监管模式及其内部控制机制创新研究”的阶段性成果。

摘　　要：政策跟踪审计在应用大数据的过程中,面临大数据效能受限、使能不足、技术相对滞后等问题,需要从一个整体框架加以系统研究。本文基于大数据驱动范式的政策跟踪审计模型以外部嵌入、技术增强、使能创新为基本框架,以面审计、点审计、审计结果利用为应用思路,旨在一体推进数据、分析技术、审计目标实现等方面问题的解决。该模型的应用研究以某省高新技术企业补助资金审计项目为例,运用大数据采集、Gephi网络可视化分析、疑点特征提取与计分等多项技术,能够促进既定审计目标的实现。提出扩大数据集合、采用有效技术、提炼经验模式等政策建议,拓展了审计理论模型和大数据审计相关研究,对推进政策跟踪审计实践具有一定借鉴意义。In the real-time audit of policy implementation, there are three problems in applying big data that are not researched in the existing literature from a systematic view: limited efficiency, insufficient enablement,and relatively less advanced technologies. This paper proposes an audit model based on the big data-driven paradigm for the real-time audit of policy implementation. The big data-driven paradigm, composed of external embedding, technical augmentation, and enabled innovation, is guided by the practical mechanism made up of surface audit, point audit, and audit result utilization, in order to comprehensively address the issues on data,analytical technology and realization of audit objectives. The application of this model takes the audit project of provincial government subsidy policy for high-tech enterprises as an example. The project has achieved the audit objectives with the help of big data technologies including data collection, Gephi network visualization analysis,feature extraction and scoring of suspicious clues. This paper finally puts forward suggestions on expanding data collection, selecting effective technologies, and refining practical models, and contributes to the literature on audit model and big data audit as well as the real-time audit of policy implementation.

关 键 词：政策跟踪审计 大数据审计 审计模型 科技创新政策 

分 类 号：TP311.13[自动化与计算机技术—计算机软件与理论] F239.4[自动化与计算机技术—计算机科学与技术]