大数据驱动下新时代资源环境审计管理体系构建研究

The construction of resource and environment audit management system in the new era driven by big data

近年来,世界各国都极为重视资源环境审计工作的发展,资源浪费和环境污染已成为当前亟待解决的现实问题之一。在引入大数据技术的基础上,从审计平台、审计力量、审计评价等方面探索新时代背景下资源环境审计的管理体系,力求促进环境资源审计工作的全覆盖,以期推动资源环境审计管理实践的创新发展。

In recent years,countries all over the world attach great importance to the development of resource and environmental auditing,and resource waste and environmental pollution have become one of the practical problems that need to be solved urgently.Based on the introduction of big data technology,this paper explores the management system of resource and environment audit under the new era from the aspects of audit platform,audit strength and audit evaluation,striving to promote the full coverage of environmental resources audit and the innovative development of resource and environment audit management practice.