大数据环境下预算执行审计的全覆盖研究

Research on Full Coverage of Budget Execution Audit under Big Data Environment

网络信息时代的飞速发展和当前背景下计算机技术的不断进步,意味着大数据时代的来临,在当前大数据的环境背景下,实现预算执行审计的全覆盖的发展优势随之突显出来,对数据的处理能力有了快速的提高,减少了对数据资料的优化整合时间。近年来,S市政府为了改善民生问题,一系列的利民惠民政策被公布出来,发放了大规模的专项财政资金。作者以S市审计局为例,通过具体的审计项目执行,探索在当今大数据时代下,该如何实现预算执行审计的全覆盖。

The rapid development of the network information age and the continuous advancement of computer technology in the current context mean that the era of big data is coming.Under the current environment of big data,the development advantages of implementing full coverage of budget execution auditing are highlighted.The processing power of data has been rapidly improved,reducing the optimization and integration time for data.In recent years,in order to improve the people’s livelihood,the S city government has announced a series of policies that benefit the people and benefited them,and has issued large-scale special financial funds.The author takes the S City Audit Bureau as an example and implements specific auditing projects to explore how to achieve full coverage of the budget execution audit under the current era of big data.