国有资产审计监督全覆盖的路径探究——基于大数据环境下的分析

Research on the Path of Full Coverage of State Owned Assets Audit Supervision——Analysis Based on Big Data Environment

随着国有企业贪腐问题的揭露,对国有资产审计的要求也越来越高,而大数据的逐步兴起也使得审计行业开始考虑应用大数据技术开展对国有资产的审计。为了顺应国家提出的审计监督全覆盖的要求,利用大数据技术开展对国有资产的审计监督不失为一项很好的举措。论文以公共受托责任为理论依据,从国有资产审计监督全覆盖的对象和内容着手,分析了大数据技术对国有资产审计监督全覆盖的机遇和挑战,构建了大数据背景下国有资产审计监督全覆盖的实现路径:构建决策信息系统;建立国有资产信息平台;联网审计;开发国有资产审计的大数据软件;健全审计法律法规;加强审计人员利用大数据技术的能力。

In recent years, with the disclosure of state-owned enterprises corruption, the requirements for auditing state assets are also increasing, and the rise of big data also makes the audit industry begin to consider the application of big data technology. At the same time, in order to comply with the requirements of the full coverage auditing, the big data technology is a better measure. Based on the theory of public fiduciary duty, this paper analyzes the opportunities and challenges of full coverage auditing on state-owned assets and elaborates the content of it, meanwhile,itconstructs the paths of realizing the full coverage auditing on state-owned assets under thebackground of large data： the construction of decision-making information system; the establishment of stateowned assets information platform; network audit; the development of state-owned assets auditing software; sound auditing laws and regulations; to strengthen thecapacity of the auditors to use big data technology.