试论大数据环境下的国有企业领导经济责任审计

Research on economic responsibility audit for state-owned enterprises leaders in big data environment

当前,大数据技术在各行各业得到了广泛应用,在促进政府审计管理模式多样化的同时,还促进了政府审计方法和技术的创新与变化。经济责任审计是一种极具中国特色的政府审计制度,它在大数据时代不仅面临着前所未有的机遇,也需要应对一系列全新的挑战。文章以政府审计为主,主要分析大数据对国有企业领导经济责任审计产生的影响、现今存在的问题,并对未来经济责任审计发展提出了建议。

At present,big data technology has been widely used in all walks of life.It not only promotes the diversification of government audit management mode,but also promotes the innovation and change of government audit method and technology.Economic responsibility audit is a kind of government audit system with Chinese characteristics.It not only faces unprecedented opportunities in the big data era,but also needs to face a series of new challenges.Based on government audit,this paper mainly analyzes the influence of big data on the economic responsibility audit of state-owned enterprise leaders,the existing problems,and puts forward some suggestions on the development of economic responsibility audit in the future.