大数据思维助力聚焦主责主业——以财政收入审计为例

Big Data Thinking Helps Our Focus on Main Responsibilities and Business——Fiscal revenue audit as an example

大数据思维应用成为国家审计顺应国家治理需要和自身发展需求的重要途径。本文从大数据思维助力审计的优势出发,分析了当前财政收入数据分析的特点,提出大数据思维助力审计要做到重点关注财政收入质量、真实性、完整性和合规性。基于财政收入数据分析的四个重点关注,从数据贯通审计项目、常态化监测开展、大数据新技术使用以及内外部数据的挖掘等方面对未来进行了展望,以期为大数据思维更好应用到财政收入审计提供参考借鉴。

The application of big data analytics has become an important means for audit institutions to meet the requirements of national governance and its own development needs. Starting from the advantages of big data audit, this paper analyzes the characteristics of data analytics of the current fiscal revenues, and suggests that big data audit focus on the quality, authenticity, completeness and compliance of fiscal revenues. Based on these four priorities, this paper makes recommendations for future development from the perspectives of an integrated approach, regular monitoring, use of new data techniques, and internal and external data mining. It is expected that this paper could provide reference for better application of big data thinking in fiscal revenue audit.