Construction And Application Of Audit Analysis Model For Departmental Budget Execution

The informatization process of government audit in our country is developing very quickly, after the on-site audit mode and networked auditing mode, now has entered the collection of audit data storage and application mode of digital platform audit, audit environment has been basically formed large data. But how to how to better carry out in a big data environment department budget implementation audit work, especially in the audit practice there is no authoritative, substantial progress. In this paper, from the Angle of the department budget implementation audit practice, based on the principal-agent theory, construct and apply the department budget implementation audit analysis model as the goal, D digital platform audit office present situation and the department budget implementation audit focus on content as the basis, combined with the digital platform problem, which needs to be settled by analysis modeling method as the guide, technology, audit analysis model is adopted to build the new audit analysis model to explore the digital platform in the department budget implementation audit work concrete application, and puts forward the improvement measures of digital platform. This paper consists of six parts.First, the introduction section. Introduction to research background significance, research status at home and abroad, etc.Second, the department budget implementation audit overview. In combination with the theory foundation and the work of department budget implementation audit practice, determine the department budget implementation audit work of five focus on content, respectively, budget, budget execution, balance the balance funds, asset management, government procurement and other conditions.Third, D audit office digital platform overview. Audit office from D digital platform construction situation and existing data resources, combined with the department budget implementation audit focuses on the content, the study found that the current D audit office digital platform in the data collecting, retrieval and analysis of three aspects need to solve problems. Emphasized that the data analysis is the core of the digital platform audit mode, should build more audit analysis model in order to better carry out data analysis.Fourth, build audit analysis model. Discusses how to in the digital platform on the basis of the existing data resources department budget implementation audit data analysis, through the integration of the financial business data, final data and financial data, such as multiple database resources and aiming at the shortcomings of the existing models to build and test the balance the budget, budget execution, the balance funds, government procurement and other seven analysis model.Fifth, improvement measures are put forward. On the basis of the study, the audit office D digital platform is put forward for expanding the scope of the number of acquisition, the introduction of unstructured data retrieval technology and database analysis model was constructed three improvement measures.Sixth, the epilogue part. Summarized the research achievements of this paper, the innovations and shortcomings.