数字时代高校审计信息化建设实践与思考——以J学院审计信息系统建设为例  

Practice and Reflection on the Construction of Audit Informatization in Universities in the Digital Era:Taking the Construction of J College's Audit Information System as an Example

作　　者：佘映华[1] 曹洪源 SHE Ying-hua;CAO Hong-yuan(Finance Office,Jiangsu Police Institute,Nanjing 210031,Jiangsu,China;Audit Office,Jiangsu Police Institute,Nanjing 210031,Jiangsu,China)

机构地区：[1]江苏警官学院财务处,江苏南京210031 [2]江苏警官学院审计处,江苏南京210031

出　　处：《江苏经贸职业技术学院学报》2023年第5期28-31,共4页Journal of Jiangsu Institute of Commerce

基　　金：2018年江苏省高校哲学社会科学研究基金项目“公安院校内管干部经济责任审计评价指标体系”(2018SJA0449)。

摘　　要：数字时代建设高校智慧校园要求高校跟进审计信息化建设,但许多高校仍停留在数据式审计阶段,数字化水平不高。J学院以B/S架构为基础,依托智慧校园,通过数据联网和智能化工具,构建了大量数据模型,实现了审计信息系统的网络化、标准化、自动化和智能化,初步实现了审计的数字化。In the current digital era,the construction of smart campus in colleges and universities requires the follow-up of audit informatization construction in colleges and universities,but many colleges and universities still stay in the data-type audit stage and lack of digital level.Based on B/S architecture and relying on the smart campus,J College has built a large number of data models through data networking and intelligent tools,realized the networking,standardization,automation and intelligence of the audit information system,and initially realized the digitalization of the audit.

关 键 词：数字时代 高校 审计 信息化 数字化 

分 类 号：F239[经济管理—会计学]