我国电子政务审计的经验借鉴和策略优化

Experience and Strategy Optimization of China's E-government Auditing

电子政务审计是一种对政府信息化投资项目的政府审计监督手段,一定程度上能促进电子政务长效健康发展。如何根据我国电子政务发展现状及审计的现实状况,对电子政务审计未来发展作出整体规划和模式设计,已经成为信息系统审计领域的重要问题。文章在分析了国内外电子政务审计发展形势的基础上提出四项优化策略,以期对国内电子政务审计的开展提供一定的借鉴。

E-government auditing is a government auditing and supervising method for government informationization investment projects,which can promote the long-term and healthy development of e-government to a certain extent.How to make overall planning and model design for the future development of e-government audit has become an important issue in the field of information system auditing according to the status quo of China's e-government development and the reality of auditing.Based on the analysis of the development situation of e-government audit at home and abroad,this paper proposes four optimization strategies,in order to provide some reference for the development of domestic e-government audit.