摘要
传统的审计工作以项目工程建设中的人工成本、材料成本为重点审计对象,利用手工填写记录施工现场数据的方法,比对当前市场中的成本价格,相互印证,开展审计工作,而面对当今时代中项目工程产生的庞大数据,审计信息化势在必行。大数据环境下,各行各业的生产经营过程都会产生难以想象的庞大数据,如何管理好这些数据并使其为行业发展提供理论支撑,就成为人们关注的重难点问题。企业审计作为企业经营发展的重要环节,是企业规范化经营的基础。本文首先介绍了审计信息化背景下大数据的应用现状,其次介绍了大数据环境下审计信息化发展过程中遇到的问题,最后重点介绍了推动审计信息化大数据应用的有效措施,旨在通过本文的介绍探究大数据环境下审计工作信息化过程中出现的问题,对大数据环境下审计信息化发展提供科学的指导,从而促进我国审计工作水平的不断提升。
The traditional audit work focuses on the labor cost and material cost in the construction of the project.The method of manually filling in and recording construction site data is used to compare the cost prices in the current market,confirm each other,and carry out audit work.In the face of the huge data gener⁃ated by project projects in the current era,audit information is imperative.In the big data environment,un⁃imaginable huge data will be generated in the production and operation process of all walks of life.How to manage these big data and make it provide theoretical support for industry development has become a major and difficult issue of people's attention.As an important link in the development of business operations,corpo⁃rate auditing is the basis for standardized business operations.This article first introduces the current situation of big data application in the context of audit informationization.Secondly,it introduces the problems encountered in the development of audit informationization in a big data environment.Finally,it focuses on effective measures to promote the application of audit informationization.The introduction of this article explores the problems in the process of audit informationization under the big data environ⁃ment,and provides scientific guidance for the development of audit informationization under the big data en⁃vironment,so as to promote the continuous improvement of audit work in China.I hope that the following con⁃tent of this article can be relevant Workers provide effective guidance and help.
作者
朱丽娜
ZHU Li-na(Guangxi University of Foreign Languages,530222,Nanning,Guangxi,China)
出处
《特区经济》
2021年第7期127-130,共4页
Special Zone Economy
基金
2019年度广西外国语学院校级重点教学团队项目“审计学教学团队”(项目编号:JW2019xxx02)。
关键词
大数据环境下
审计信息化
发展趋势
对策研究
big data environment
audit informationization
development trend
countermeasure research
