摘要
研究目标:审计监督运用大数据技术与方法的研究。研究方法:运用大数据技术与方法,对审计行业中的典型代表——医疗保险基金审计为研究样本,选取采集的6.7T海量审计数据,对医疗保险基金进行数据清洗与预处理、存储、分析、可视化一系列大数据处理过程,构建了医疗行业知识库与药品知识库,通过逻辑规则和不确定性推理算法挖掘隐性数据,建立"疾病—药品—项目—人员"知识图谱大数据审计模型。研究发现:与传统审计相比,通过在大数据技术下对医疗保险基金知识图谱审计模型的有效运用,能快速发现医疗保险审计工作中合理用药、过度医疗、疾病防控以及医疗资源部署等审计问题,从而大大提高审计工作质量和效率。研究创新:融合多种大数据技术与方法,以医疗保险基金审计为例,进行实证分析,大数据分析得出良好的审计结果,完全打破传统审计方法、审计组织方式,审计实施过程。同时,对审计监督运用大数据技术方法不足以及存在问题进行总结归纳,并给出对策与建议。研究价值:审计与大数据技术的结合是全新的尝试,具有划时代的意义和广阔的想象空间。对全国推动国家审计全覆盖,促进国家良治起到不可估量的作用。
Research Objectives:This paper focuses on the application of big data technology and methods in audit supervision.Research Methods:With the help of 6.7 tmedical insurance fund audit data,this paper uses big data technology and method to study the audit of medical insurance fund.Through data cleaning and preprocessing,storage,analysis and visualization,we construct the medical industry knowledge base and drug knowledge base.With the help of hidden data mining by using logic rules and uncertain reasoning algorithm,we establish the big data audit model of"disease drug project personnel"knowledge map.Research Findings:Compared with the traditional audit,through the effective use of the knowledge map of medical insurance fund,big data technology can quickly find audit problems in medical insurance audit,such as rational drug use,excessive medical treatment,disease prevention and control,and medical resource deployment,that can greatly improve the quality and efficiency of audit work.Research Innovations:This paper integrates a variety of big data methods to audit the medical insurance fund.The big data analysis obtains good audit results and completely breaks the traditional audit method,audit organization mode and audit implementation process.At the same time,it summarizes the deficiencies and problems of big data technology used in audit supervision,and gives countermeasures and suggestions.Research Value:The combination of audit and big data technology is a new attempt,that has epochmaking significance and broad imagination space.It plays an inestimable role in promoting the full coverage of national audit and promoting the good governance of the country.
出处
《数量经济技术经济研究》
CSSCI
CSCD
北大核心
2021年第5期135-153,共19页
Journal of Quantitative & Technological Economics
基金
国家自然科学基金面上项目(71972102)
教育部人文社会科学研究规划基金项目(19YJAZH100)
江苏省高校自然科学重大项目(20KJA520002)的资助
关键词
审计监督
大数据审计
医疗保险
Audit Supervision
Big Data Audit
Medical Insurance
