政府大数据审计能力的结构、测度与应用评价  

Structure, Measurement, and Application Evaluation of Government Big Data Auditing Capability

作　　者：牛艳芳[1] 马国华 朱康欢 杜潇雨 NIU Yanfang;MA Guohua;ZHU Kanghuan;DU Xiaoyu(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《山东财经大学学报》2025年第1期90-101,共12页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学基金项目“新形势下大数据审计能力的结构、测度和提升路径”(20BJY033);山东省自然科学基金项目“深化预算执行审计全覆盖的智能审计理论与方法研究”(ZR202111300556);济南市市校融合发展战略工程项目“数字化消费与制造业数字化转型协同创新中心建设”(JNSX2023052)。

摘　　要：全面提升大数据审计能力已成为各审计机关构建高质量审计监督体系的共识。基于大数据审计基础理论和实践发展,提出大数据审计能力概念,从技术、数据和应用视角构建五大维度大数据审计能力评价模型,利用结构方程模型确定大数据审计能力各子要素构成的指标权重,分析各子要素的相互作用关系,并以某省16家地市级审计机关为例对大数据审计能力开展评价。基于评价结果提出以下建议:各审计机关应依据统一的信息化规范建设大数据审计平台,探索人工智能等新技术在审计场景中的应用,提升技术应用广度,优化大数据管理策略,建立跨级协同审计模式,重视组织和个人层面的保障体系与培养方法,致力于打造一支高素质、专业化的审计团队。Comprehensively enhancing big data auditing capability has become a consensus for audit institutions to build a high-quality audit supervision system.Based on the basic theory and practical development of big data audit,this study proposes the concept of big data auditing capability,constructs a five-dimensional big data auditing capability evaluation model from the perspectives of technology,data and application,determines the indicator weights of each sub-factor of big data auditing capability by using structural equation modeling,analyzes the interaction relationship between each sub-factor,and evaluates the big data auditing capability by using the 16 prefecture-level audit institutions in a certain province as an example.Based on the evaluation results,it is suggested that each audit institution should build a big data audit platform according to unified informatization standards,explore the application of new technologies such as artificial intelligence in audit scenarios,enhance the breadth of technology application,optimize big data management strategies,establish cross-level collaborative audit models,attach importance to organizational-level and individual-level guarantee systems and training methods,and strive to build a high-quality professional audit team.

关 键 词：大数据审计能力 政府审计 结构方程模型 结构测度 

分 类 号：F239.44[经济管理—会计学]