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Research On Innovation Countermeasures Of Local Government Performance Audit In Big Data Environment

Posted on:2020-09-02Degree:MasterType:Thesis
Country:ChinaCandidate:Z ZhangFull Text:PDF
GTID:2439330623959229Subject:Public Management
Abstract/Summary:PDF Full Text Request
With the development of computer technology and information technology,audit objects and audit environment are changing.The traditional government performance audit has been unable to meet the needs of the new situation,and has put forward higher requirements for the level of government auditors.The big data environment has brought new challenges to government performance audit and new opportunities.Through the analysis of big data,it can not only effectively promote the new development of government performance audit,but also improve the comprehensive technology level of government auditors.With the introduction of big data technology concept,how to continuously improve the application level of China's Government Performance Audit under the big data environment and continue to contact with some blind spots of traditional performance audit has become an urgent problem to be solved in government performance audit.Now,with the continuous expansion of the scale of public investment and the increasing awareness of public accountability,most of the top audit institutions in most countries or regions have carried out the performance audit business.In order to increase our government performance audit,the prerequisite is to continuously train and enhance the professional competency of our government performance auditors.The core factor lies in the level of mastery and application of government performance audit technology and methods.Although domestic scholars have studied the technical methods and methods of government performance audit,and have achieved preliminary results,these studies are mainly based on the simple extraction of domestic and foreign experience.Few scholars have studied the innovation path and Countermeasures of the government performance evaluation technology method based on the big data environment.Based on the big data environment,research on the problems related to the traditional government performance audit methods and innovation strategies,according to the application of performance audit of big data environment,carding,refining and analysis of government performance audit and its application situation,put forward a comprehensive government financial reporting reform,construction and improvement of government performance audit the basic financial database,improve the government performance audit system,bold introduction of advanced government performance audit mode,and constantly enrich the government performance audit system,the conventional method of government performance audit practice experience sharing,strengthen follow-up professional education of government performance audit personnel,improve the professional competence of the audit staff and countermeasures.These countermeasures and suggestions play a positive role in improving the government performance audit in the data environment,and what kind of coping ability,processing capacity and guarantee ability should be taken.
Keywords/Search Tags:Big data, Performance audit, Optimization
PDF Full Text Request
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