大数据环境下政府采购审计思路和技术方法探讨

Research on the Government Procurement Audit in the Big Data Environment

大数据时代的来临给政府采购审计带来了挑战,也提供了创新、发展、提升、深化的机遇。本文阐释了现阶段政府采购领域存在的主要问题,并在此基础上分析了政府采购审计的数据环境,提出大数据环境下政府采购的主要目标是通过把握政府采购的整体运行情况,反映现行政府采购领域存在的体制机制制度性或重大违法违规问题,关注相关政策措施的贯彻落实情况等;审计内容和重点是总体反映政府采购制度的执行和绩效情况、精准打击重大违法违规问题以及开展政府采购信息系统审计;审计组织管理方式由单一的现场审计转变为现场审计与远程审计相结合,由单一的静态审计转变为静态审计与动态审计相结合,由单一的事后审计变为事后审计与事中审计相结合;审计技术方法包括广泛采集政府采购相关数据、构建政府采购审计数据分析模型、运用先进的大数据分析处理技术手段三大方面。

The big data era has not only brought challenges but also the opportunities of innovation and development in the audit of government procurement activities. This paper summarizes the main problems in the current government procurement activities. Based on this, it analyses the data environment of government procurement and further discusses the following points：the main purpose of the government procurement audit is to reveal the critical issues and key loopholes in terms of policies ,institutions and administration and major problems of illegalities and irregulari- ties, and to focus on the implementation of national policies and measures ; the focus of it is to generally reflect the im- plementation and performance of government procurement system, precisely fight against economic crimes and carry out government procurement information system audit;the organization model of it should be shifted to the combination of field audit and distance audit, static audit and dynamic audit, post audit and real time audit;the methodology of it includes collecting relative data,establishing data analysis model, and adopting the big data analysis technology.