摘要
预决算联网监督需要智慧化技术的支撑,从而提升审核监督工作的时效性和精准性。预决算联网监督系统需要实现审查指标提取分析、监督审查规则预警、多部门数据整合等功能。通过构建预决算监督规则体系、智慧化提取预警规则、优化监督系统功能模块、实现智能反馈预警机制等治理路径,可以提升预决算联网监督的效率。
The network supervision of budget and final accounts needs the support of intelligent technology,so as to improve the timeliness and accuracy of audit and supervision.The network supervision system of budget and final accounts needs to realize the functions of extraction and analysis of examination index,early warning of supervision and examination,multidisciplinary data integration and so on.The efficiency of network supervision of budget and final accounts can be improved by building rules system of budget and final accounts supervision,intelligently extracting early-warning rules,optimizing the functional modules of the supervision system and realizing the mechanism to intelligently feedback early-warning.
作者
刘红宇
孙泽锐
LIU Hong-yu;SUN Ze-rui
出处
《当代会计》
2021年第4期7-10,共4页
Contemporary Accounting
基金
2018年广西科技开发重大研发立项项目“基于概念语义空间的预决算联网监督规则筛评与预警模型系统研发”阶段研究成果(项目编号:桂科AB18281011)。
关键词
预决算联网监督
技术
治理
Network supervision of budget and final accounts
Technology
Governance