地方财政治理中大数据运用研究——以地方政府内部控制为例

A Study of the Big Data Application in Local Financial Governance:Taking Local Government’s Internal Control as an Example

地方财政治理中大数据运用的水平决定着地方政府内部控制建设目标的实现程度。地方财政治理大数据应用技术手段不足是造成地方政府内部控制建设质量不高的主要原因。在新时代政府机构改革背景下,大数据技术的运用如何推动地方财政治理与地方政府内部控制的建设,怎样为地方政府提高整体协调运行效率提供有益参考,是政府和学术研究关注的重点内容。

The level of the big data technology application in local financial governance determines the degree of the realization of the construction goal of local government’s internal control.The lack of technical means to apply big data in local financial governance is the main reason for the low construction quality of local government’s internal control.Under the background of government institutional reform in the New Era,to explore how the big data technology application can promote the construction of local financial governance and local government’s internal control will provide useful and beneficial references for local government to improve the overall coordinating and operating efficiency.