智能审计在党政领导干部经济责任审计中的运用探赜  

Application of Intelligent Auditing in the Economic ResponsibilityAudit of Party and Government Leading Cadres

作　　者：姜敏 JIANG Min(School of Marxism,Guizhou Normal University,Guiyang 550025,China)

机构地区：[1]贵州师范大学马克思主义学院,贵州贵阳550025

出　　处：《邵阳学院学报(社会科学版)》2025年第2期68-73,共6页Journal of Shaoyang University:Social Science Edition

基　　金：教育部人文社科项目“党史学习教育与大学生马克思主义信仰教育有机融合研究”(21YJA710059)。

摘　　要：随着深度学习算法与大数据分析技术的迭代演进,智能审计技术成为开展审计工作的重要手段。将智能审计应用于党政领导干部经济责任审计中,在拓展理论深度、提高预期效度、提高实践准度等方面具有显著的优势。针对智能审计融入党政领导干部经济责任审计中出现的应用范围与程度有待扩展、技术难题有待破解、交叉融合有待加强的难点,应在推进智能审计制度体系建立、深化技术开发和创新、提升智能审计复合人才能力等方面下功夫,为党政领导干部经济责任审计提供理论支持和实践指导,进而促进党风廉政建设和审计事业的健康发展。The advancement of deep learning algorithms and big data analytics has positioned intelligent auditing as a pivotal tool in the auditing domain.Its application in the economic responsibility audit of Party and government leading cadres offers substantial benefits,including enhanced theoretical depth,improved expected validity,and increased practical accuracy.Challenges persist in integrating intelligent auditing into such audit,involving broadening its application scope,addressing technical issues,and fostering interdisciplinary collaboration.In order to overcome these obstacles,it is essential to develop a robust intelligent auditing framework,stimulate technological innovation,and cultivate skilled professionals in this field.These efforts will underpin theoretical foundations and provide practical guidance for the economic responsibility audit of Party and government leading cadres,thereby improving party conduct,upholding integrity,and promoting the healthy development of the auditing profession.

关 键 词：智能审计 党政领导干部 经济责任审计 

分 类 号：F239.47[经济管理—会计学]