摘要
加快信息化建设是推动财政审计深化发展的重要路径。当前地方审计机关在财政审计信息化建设和发展过程中,面临着一些问题和困惑,如相关法律法规依据不充分、共享数据平台未建立、联网覆盖面不广、自动化审计程度不高、审计风险增大等。针对这些问题,地方审计机关需要建立起以财政审计数据中心为基础,以审计管理系统为决策管理平台,以现场审计实施系统和联网审计系统为高效实施系统,辅之以效益评价指标系统和安全管理系统的财政审计信息化应用体系。
Speeding up the information construction is an important way to promote the further development of financial au-dit. In the current process of financial audit information development in local audit institutions ,there are some problems andconfusions, For examples, relevant laws and regulations are not fully established, data-share platform is not established, net-work coverage is not wide, automation degree of audit is not high, audit risk increase. To solve these problems, Local auditinstitutions need to build the information application system of finance audit which is based on local financial audit data cen-ter, with Office Automation for decision-making and management platform, and with Auditor Office and network audit systemfor efficient implementation system, and supplemented by benefit evaluation system and safety management system.
出处
《技术与创新管理》
2014年第3期237-239,共3页
Technology and Innovation Management
关键词
财政审计
信息化
模式
建设
financial audit
information
model
construction
