大数据时代公共财政支出绩效审计优化策略研究  

Research on Optimization Strategies for Performance Audit of Public Financial Expenditure in the Big Data Er

作　　者：房丽[1] FANG Li(Shaanxi Police Officer College,Xi'an 710021,China)

机构地区：[1]陕西警官职业学院,陕西西安710021

出　　处：《赤峰学院学报（哲学社会科学版）》2023年第12期53-56,共4页Journal of Chifeng University：Philosophy and Social Science Chinese Edition

基　　金：2021年度四川省泸州市社会科学界联合会社会治理创新研究中心科研项目(SHZLYB2105)。

摘　　要：党的二十大报告指出,更好发挥政府作用,优化政府职责体系,并从战略和全局的高度,明确了进一步深化财税体制改革的重点举措,这对提高政府综合行政水平提出了更高要求。开展政府绩效评价是提高政府行政效率与履职能力的重要制度安排。当前政府日益参与到市场经济活动中,财政应用的数量在提升,覆盖范围也日益广泛,强化资金管理水平,提升资金的使用效率已经成为提升政府部门效能的重要着力点。在大数据背景下,政府财政支出数据会更加复杂,探讨合理的公共财政支出绩效审计方案,对于提升公共财政管理效能大有裨益。The report of the"Twentieth National Congress"underscores the importance of enhancing the government's role,optimizing the government responsibility system,and clearly defines the key measures for further deepening the reform of the fiscal and taxation system from a strategic and holistic height.This poses higher demands on improving the government's overall administrative level.Conducting government performance evaluation is an important institutional arrangement for improving administrative efficiency and capacity.As the government increasingly participates in market economic activities,the quantity and scope of fiscal applications are expanding,and strengthening fund management and improving fund use efficiency have become important focal points for enhancing the efficiency of government departments.In the context of big data,government fiscal expenditure data becomes more complex,and exploring reasonable public fiscal expenditure performance audit plans is of great benefit to enhancing the efficiency of public financial management.

关 键 词：大数据 公共财政支出 绩效 审计 

分 类 号：F812.45[经济管理—财政学]