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刍议大数据时代经济责任审计的变化及相关策略 被引量:3

Discussion on the Changes of Economic Responsibility Audit and Its Related Strategies in the Big Data Era
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摘要 当前,大数据技术得到迅猛发展,并为各行各业的工作模式带来了极大的变化。在大数据时代,经济责任审计工作的重要性日渐凸显,其具体的工作模式出现了新变革。针对这种变化,国有企业要与时俱进,紧随时代发展的步伐,更新经济责任审计观念和工作方式,使其有效满足大数据时代的需求,从而进一步强化经济责任审计工作的价值与作用。论文主要对大数据时代经济责任审计工作的变化以及应对策略进行分析,从而为国有企业开展经济责任审计工作提供重要依据。 At present,big data technology has developed rapidly,and has brought great changes to the work mode of all walks of life.In the big data era,the importance of economic responsibility audit work has become increasingly prominent,and its specific work mode has undergone new changes.In view of these changes,state-owned enterprises should develop with the times,follow the pace of development of the times,update the concept and work methods of economic responsibility audit,so that it can effectively meet the needs of the big data era,so as to further strengthen the value and role of economic responsibility audit work.This paper mainly analyzes the changes of economic responsibility audit in the big data era and the corresponding strategies,so as to provide an important basis for state-owned enterprises to carry out economic responsibility audit work.
作者 常泽曦 CHANG Ze-xi(Jinneng Holding Equipment Manufacturing Group Co.,Ltd.,Jincheng 048006,China)
出处 《中小企业管理与科技》 2021年第12期90-91,共2页 Management & Technology of SME
关键词 大数据时代 经济责任审计 变化 策略 big data era economic responsibility audit changes strategies
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