预算执行的数据式审计模式探索

Research on Data Auditing of Budget Implementation

数据式审计是一种崭新的审计模式,它带给我们的不仅仅是审计技术、方法的变更,更是审计思维的全面转变。随着财政体制改革的不断深化,财政管理信息化的快速发展,预算执行审计工作面临着新的挑战,需要通过尝试数据式审计,来寻求预算执行审计的新方法。本文阐述了数据式审计模式的概念及其实践的必要性,并结合杭州预算执行审计实际,介绍了开展数据式审计的总体框架、路径和成效。

Data auditing is a new auditing model, which bring us not only the changes in auditing methods, but also the comprehensive transformation of auditing mentality. With the deepening reform of the financial system and the rapid development of financial supervision informatization, auditing on budget implementation is facing new challenges, which urge us to explore new auditing methods through the way of data auditing. This paper, integrated with auditing practices of budget implementation in HangZhou, expands on data auditing conception, discusses the necessity of data auditing, and also introduces its framework, methods and effects.