大数据技术在养老保险基金审计中的应用探讨

Discussion about the application of big data technology in pension fund audit

随着我国进入新发展阶段,传统的以查账为中心的审计模式已经不能满足目前养老保险基金运营的需求,运用大数据技术,加强对养老保险基金“全过程、全方位、常态化”的审计监督尤为重要。在对国内外文献进行梳理和总结的基础上,阐述我国现阶段大数据技术在养老保险基金审计中应用的必要性,结合目前大数据技术应用于养老保险基金审计面临的困境,提出了制定大数据技术应用规范、建立共享高效的大数据审计平台、加强大数据人才培养和现场与非现场审计模式相结合的应用建议。

Along with our country enters the new development stage,the traditional audit mode which take accounts centric can no longer meet the current demand of the operation of the pension fund,and uses the big data technology,it is particularly important to strengthen the audit supervision of“whole process,all-round,normalized”of the pension fund.On the basis of combing and summarizing domestic and foreign literatures,this paper describes the necessity of the application of big data technology in the pension fund audit,and combines the difficulties faced by the application of big data technology in the pension fund audit.Some suggestions are put forward,including the formu-lation of big data technology application standards,the establishment of a shared and efficient big data audit platform,the strengthening of big data personnel training and the combination of on-site and off-site audit mode.