大数据背景下行政事业单位经济责任审计评价体系的构建.docxVIP

PAGE \* PAGE I 摘 要 在国家针对经济责任审计的新规定出台后，经济责任审计的重要性相对提高，经济责任审计对行政事业单位的作用也提到一个新高度。而在经济责任审计中，审计评价有结果导向的作用。但是，当前经济责任审计评价并不科学客观，审计流程也存在一定问题。随着大数据技术的发展与应用，一定程度上有助于克服传统经济责任审计的局限性，有助于解决经济责任审计中出现的问题。 文章根据传统经济责任审计特点，分析审计中可能出现的问题，针对问题引入相对于的信息化技术，利用大数据技术构建系统管理模块、数据采集与输入模块、评价指标模块、审计分析与储存模块四大模块，运用重要性原则，按照新规定要求设立审计评价指标，确定定性指标，运用审计模糊评价法和yaahp软件技术为指标加权，利用定性指标确认定量指标评价标准，采用信息化手段，完善建立审计评价体系，提升经济责任审计评价的科学性、全面性与客观性。 关键词：大数据；经济责任审计；审计评价；评价体系；信息化  ABSTRACT After the promulgation of the new national regulations on economic responsibility auditing, the importance of economic responsibility auditing has increased, and the role of economic responsibility auditing for administrative institutions has also been raised to a new height. In the economic responsibility audit, the audit evaluation plays a result-oriented role. However, the current economic responsibility audit evaluation is not scientific and objective, and there are certain problems in the audit process. With the development and application of big data technology, to a certain extent, it is conducive to overcoming the limitations of traditional economic responsibility auditing and helping to solve the problems that arise in economic responsibility auditing. According to the characteristics of traditional economic responsibility auditing, this paper analyzes the problems that may arise in the audit, introduces relative information technology for the problems, uses big data technology to build four major modules of system management module, data collection and input module, evaluation index module, audit analysis and storage module, uses the principle of importance, sets up audit evaluation indicators in accordance with the requirements of the new regulations, determines qualitative indicators, uses audit fuzzy evaluation method and yaahp software technology as index weighting, and determines evaluation standards for quantitative indicators. Adopt information technology to improve the establishment of an audit evaluation system,