基于大数据的天津市预算执行审计探索与实践

Exploration and Practice of Budget Implementation Audit Based on Big Data

审计全覆盖要求对所有公共资金、国有资产、国有资源管理、领导干部经济责任履行情况分阶段分步骤地全面实行审计监督。大数据时代的来临,不仅是数据体量的扩充,更是数据思维的转变。运用大数据提升审计质量、改进审计方法已成为实现审计全覆盖的重要途径。天津市审计局自2016年起,利用大数据手段创新开展了市级一级预算单位预算执行审计全覆盖工作,历经两年审计实践取得了良好成效。本文总结了天津市审计局利用大数据手段开展预算执行审计全覆盖的创新做法,并展开后续思考,如工作中仍存在数据管理不完善、审计深度有待拓展等不足之处。最后提出了建立健全全覆盖长效工作机制、完善审计信息数据库、培养复合型审计人才等合理可行的对策建议。

The full audit coverage refers to the phased auditing of all public funds, state-owned assets, state-owned resources management and the accountability of leading officials over a cycle. The advent of big data means not only the expansion of data volume, but also the transformation of data mindset, in order to achieve full audit coverage, improving audit quality and methodology through big data has become necessary. Since 2016, Tianjin Municipal Audit Office has achieved full coverage of all budget entities at the municipal level and generated good results. This paper summarizes the innovative approaches of Tianjin Municipal Audit Office in this respect and makes further considerations. For example, there is still incomplete data management, and failure to identify deep- seated problems. Finally, this paper puts forward feasible countermeasures to establish the long-term working mechanism of full audit coverage, including improve the audit information database and train auditors with interdisciplinary knowledge.