数据审计促进政务数据共享的机理与进路——基于ICA理论的分析  

The Mechanism and Approach of Data Audit to Promote Government Data Sharing: Analysis based on ICA Theory

作　　者：吉孙嵘 叶战备[1] JI Sunrong;YE Zhanbei

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《商业经济》2025年第2期125-128,143,共5页Business & Economy

基　　金：国家社会科学基金一般项目:数据主权背景下的政务数据协同治理体系研究(20BZZ090)的阶段性成果。

摘　　要：政务数据共享逐渐成为政府治理能力提升的重要内容与促进因素,而数据审计在一定程度上又能促成政务数据共享。出于发展的角度,拓展审计的内容与范围,将政务数据划入审计职能范围内。同时,将政务数据分享活动置于制度性集体行动理论框架内,分析影响政务数据分享的因素,并结合数据审计的过程。数据审计对于政务数据共享质量的提高具有一定的推动作用。数据审计的不同阶段能够对政务数据共享的影响因素产生作用,进而促成政务数据共享。Government data sharing has gradually become an important content and promoting factor for the improvement of government governance ability,and data audit can promote government data sharing to a certain extent.From the perspective of development,the content and scope of audit should be expanded,and the government data should be included in the scope of audit function.Meanwhile,the government data sharing activities are placed in the framework of institutional collective action theory,and the factors affecting the government data sharing are analyzed,combined with the process of data audit.Data audit plays an important role in improving the quality of government data sharing.The different stages of data audit can have an effect on the influencing factors of government data sharing,and then promote government data sharing.

关 键 词：数据审计 政务数据 共享质量 

分 类 号：F49[经济管理—产业经济] D63[政治法律—政治学]