大数据审计对政府绩效审计的提升研究

Research on the improvement of government performance audit by big data audit

政府部门的绩效审计近些年逐渐成为国家审计的重要组成部分,国家提出的提质增效也是在要求地方政府提高公共服务的效能,地方审计部门的监督作用也就尤为重要。传统绩效审计由于存在事后审计和局部审计的特点,当下已经显得落后于时代,而大数据技术的出现在一定程度上弥补了传统绩效审计的缺点。通过对大数据技术与政府绩效审计的研究,将大数据技术与政府审计充分结合,以期对提高政府大数据绩效审计的效能有一定的帮助。

The performance audit of government departments has gradually become an important part of the national audit in recent years.The improvement of quality and efficiency proposed by the state also requires local governments to improve the efficiency of public services,and the supervision role of local audit departments is particularly important.Due to the characteristics of post audit and local audit,traditional performance audit has lagged behind the times,and the emergence of big data technology has made up for the shortcomings of traditional performance audit to some extent.Through the research on big data technology and government performance audit,we will fully combine big data technology with government audit to help improve the effectiveness of government big data performance audit.