Research On The Evaluation Of Government Accounting Data Under The Full Coverage Of Audit

In order to implement the goal of "full coverage audit of all government revenues and expenditures and related economic activities," audit institutions at all levels have comprehensively collected financial business information systems and accounting data and actively explored the audit coverage of departmental budget execution supported by digital means.In the process of auditing,auditors face greater data quality problems,many administrative units of accounting data due to problems in the construction of accounting information system is not unified,the software application is not standard,is the most serious fragmentation of data.Although some audit institutions to achieve a centralized storage number of accounting data,but because the accounting data is not standard,incomplete,difficult to achieve the centralized data analysis requirements,it is difficult to achieve with the treasury payment and related accounts report data analysis,the government accounting data quality problem has become one of the most difficult problems hindering public funds audit full coverage.The data from the full coverage of the audit under the centralized analysis requirement,put forward ideas and methods of quality evaluation of government accounting data,the data quality of the lower unit,promote the follow-up to improve the data quality.Specifically,this paper first introduces the quality of audit data,accounting data quality and audit departments under the coverage of the budget implementation audit research and practice development situation,introduces the related theory of state audit,information asymmetry and data quality,analysis of the factors influencing the quality of accounting data in administrative institutions,audit and accounting data analysis table in the middle of on the basis of building the government accounting data quality indicators and evaluation system,from the standard data format,the conformity of accounting standards,the accounting integrity and the consistency of the related fields analyze the quality of the accounting data,at last,based on the implementation of the audit data analysis background to carry full coverage under budget H provincial audit organs,and use the AHP method to determine the weight of each index,then combined with the corresponding index weight calculated by SQL index scores on a number of administrative units of accounting data.Finally,evaluate the validation.The evaluation results show that some sample units do have various accounting data quality problems and need to be targeted for rectification based on indicators with lower scores.