基于大数据的审计技术研究

审计是党和国家监督体系的重要组成部分，在维护国家财政经济秩序、提高财政资金使用效益、促进廉政建设、保障经济社会健康发展等方面发挥了重要作用.大数据时代的来临引领了审计技术方法的革新，应用大数据技术是实现审计全覆盖目标的必由之路，大数据审计建设是影响审计事业未来发展的核心技术工程.本文首先介绍了我国现阶段审计信息化建设的意义及发展历程，概括了大数据审计概念、特征及研究现状，探讨了大数据审计面临的新机遇、新挑战，以及对大数据审计在采集、存储、分析和可视化工作中的相关研究等进行了总结、比较和分析，并以蓝天保卫计划、精准扶贫等典型审计类型进行具体应用，最后展望了大数据审计未来发趋势.本文阐述的科学问题研究源于多学科领域交叉，具有鲜明的学科交叉特征，旨在通过交叉研究促进多学科知识融通发展，以期望对相关的理论研究有着重要的借鉴与参考意义.

Audit Technology Research Based on Big Data

Audit is an important part of the supervision system of the Party and the state.It plays an important role in maintaining the national financial and economic order,improving the efficiency of the use of financial funds,promoting the construction of a clean government,and ensuring the healthy development of the economy and society.The advent of the era of big data has led to the innovation of audit technology and methods.The application of big data technology is the only way to achieve the goal of full coverage of audit.The construction of big data audit is the core technology engineering that affects the future development of audit.Firstly,this paper introduces the significance and development course of auditing informationization construction at present in China,summarizes the concept,characteristics and research status of big data auditing,summarizes,compares and analyses the related research of big data auditing technology in collection,storage,analysis and visual display,and probes into the problems faced by big data auditing.New opportunities,new challenges,and typical audit scenarios such as Blue Sky Security Plan,Precision Poverty Alleviation.Finally,the future trend of big data audit is prospected.The research on scientific issues in this paper originates from the interdisciplinary field and has distinct interdisciplinary characteristics.It aims to promote the development of interdisciplinary knowledge integration through interdisciplinary research,with a view to providing important reference and reference for relevant theoretical research.