The economic responsibility audit of the leading cadres of the Party and government is an innovation of the audit system based on the audit practice with China characteristics.As a key link of the national audit work,it is an important path to realize the construction of a clean and honest government.It has played an important role in regulating the operation of power.The change of times has brought great challenges to the audit environment.The audit business involves multi-dimensional fields and the audit data have multiplied.The traditional audit methods no longer meet the new requirements of the times.Actively carrying out big data audit can not only meet the actual needs of the audit work,but also is an important path to achieve full audit coverage.Therefore,in order to implement the idea of "strong audit by science and technology" and strengthen the application of big data audit in economic responsibility audit of leading cadres of the party and government,it is urgent to provide constructive reference and suggestions for big data enabling economic responsibility audit of leading cadres of the party and government based on the actual application of big data audit in audit institutions and combined with specific practical application cases in audit institutions.This paper first introduces the concepts and relevant theories of big data audit and economic responsibility audit of Party and government leading cadres.Based on the understanding of the actual situation of economic responsibility audit and big data audit of party and government leading cadres in city a,the development of economic responsibility audit and big data audit of party and government leading cadres in city a was understood,and the synergy of big data audit platform in each link of economic responsibility audit process of party and government leading cadres was explained in detail.It also introduces in detail the results of the formation of audit object database,key content text capture technology,key word frequency analysis technology,audit basis database,audit case database,etc.Secondly,by analyzing the problems in the integration of economic responsibility audit and big data audit of party and government leading cadres in City A,including the insufficient integration of audit items;Inadequate use of big data technology;The audit evaluation is not scientific;Inadequate application of audit results.Thirdly,according to the existing problems,the corresponding countermeasures are put forward.Specifically,it includes: coordinating relevant audit resources and scientifically formulating audit plans;Make good use of big data technology to improve the quality and effectiveness of audit work;Quantify the audit evaluation index and construct the audit evaluation standard system;Strengthen the multidimensional application of audit results and improve the feedback mechanism of audit results.Finally,after comprehensive analysis of the research results,the paper makes a prospect of the application of big data audit in the economic responsibility audit of party and government leading cadres in the future,and provides valuable suggestions for big data enabling the economic responsibility audit of party and government leading cadres. |