供给侧结构性改革视角下审计档案信息资源开发利用研究

Research on the Exploitation and Utilization of Audit Archives Information Resources under the Perspective of Supply Side Structural Reform

本文采用理论研究与审计实践相结合的方式,介绍审计机关审计档案概况,分析国家审计在供给侧结构性改革背景下的新特征,建立审计档案开发利用的供给侧概念框架,并进行供需侧分析。结合审计工作实践,阐述审计档案开发利用供给侧价值实现方式,指出当前审计机关审计档案开发利用存在的结构性矛盾,并深入分析问题产生的本质原因,指出审计档案在供给层次、质量、种类和开放等方面尚未与国家审计的新特征相匹配,提出新形势下进一步推进审计档案开发利用供给侧结构性改革的建议。

Abstract：This paper combines theoretical research and national audit practice, introduces the general situ- ation of audit archives, analyses national audit new characteristics in the background of supply side struc- tural reform, builds conceptual framework analysis of the exploitation and utilization of audit archives infor- mation resources, and analyses in supply side and demand side. Combining with the practice of the nation- al audit, explains value realization way of the exploitation and utilization of the audit archives in the sup- ply side, pointes out the structural contradictions existing in the exploitation and utilization of the audit archives, and thoroughly analyses the nature of the causes of the problems, points out that audit archives are in not conforming of the new characteristics of national audit in the supply level, quality, variety and open, offers proposals for further exploitation and utilization of audit archives under the new situation.