摘要
为推动审计监督的结果运用,减少代理人次优问题,更好地聚焦社会公平、公共利益最大化与公共服务的长远战略影响,论文基于大数据时代的大规模信创落地、“科技强审”政策纵深推进的背景展开研究。梳理54篇中国审计署2018年1月1日~2020年12月31日之间的公告,进行人工筛选后,借助NVivo12进行文本分析,重点从审计信息化建设的注意力配置与本时代特有的宏观环境角度进行提炼与延伸,丰富了审计技术保障中硬件环境和软实力研究领域的内容。
In order to promote the application of audit supervision results,reduce the problem of agent superiority,and better focus on the long-term strategic impact of social fairness,maximization of public interests and public services,this paper is based on the large-scale credit creation in the era of big data and the in-depth promotion of the policy of“technology enhanced audit”.This paper combs 54 announcements of the National Audit Office of China from January 1,2018 to December 31,2020.After manual screening,text analysis is carried out with the help of NVivo12.It focuses on refining and extending from the perspective of attention allocation of the construction of audit information and the unique macro environment of this era,enriches the content of hardware environment and soft power research in audit technical support.
作者
常玉琦
Chang Yuqi(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2021年第6期93-95,共3页
Market Weekly
关键词
审计结果运用
政府审计
信息化建设
“科技强审”
application of audit results
government audit
information audit construction
“technology enhanced audit”
作者简介
常玉琦,女,新疆伊宁人,南京审计大学审计硕士研究生,研究方向:政府审计。
