本文選題：審計(jì)信息化　切入點(diǎn)：國家審計(jì)信息系統(tǒng)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2008年碩士論文

【摘要】： 從黨的十六大明確提出“信息化”以來,我國一直在加大力度落實(shí)信息化的各項(xiàng)方針政策,信息化也在各個(gè)行業(yè)和領(lǐng)域內(nèi)逐漸普及。作為會(huì)計(jì)學(xué)審計(jì)方向的學(xué)生,我在學(xué)習(xí)的過程中關(guān)注信息化與審計(jì)相結(jié)合的審計(jì)信息化。通過研讀現(xiàn)有研究成果,發(fā)現(xiàn)對(duì)我國審計(jì)信息化的研究多停留在強(qiáng)調(diào)其重要性和必要性,或者是簡單列舉其發(fā)展中存在的障礙等方面,而對(duì)審計(jì)信息化進(jìn)行較為系統(tǒng)或具體介紹的研究則較少,使讀者不易了解我國的審計(jì)信息化進(jìn)程。鑒于此,本文在前人研究成果的基礎(chǔ)上,將研究對(duì)象定位為中國國家審計(jì)信息系統(tǒng)-金審工程。 本文采用規(guī)范研究方法,首先對(duì)國外部分發(fā)達(dá)國家的審計(jì)信息化狀況進(jìn)行了介紹,并提出其對(duì)我國審計(jì)信息化建設(shè)的啟示。然后對(duì)我國的審計(jì)信息化建設(shè)的進(jìn)展情況進(jìn)行了系統(tǒng)的說明,其中,較為系統(tǒng)地介紹了金審工程一期的應(yīng)用系統(tǒng)、網(wǎng)絡(luò)系統(tǒng)、安全系統(tǒng)建設(shè)及二期建設(shè)的主要任務(wù)。在此基礎(chǔ)上,提出了我國審計(jì)信息化建設(shè)中存在的主要障礙,主要包括:傳統(tǒng)工作習(xí)慣的影響、審計(jì)信息化與被審計(jì)對(duì)象發(fā)展不一致、人才短缺、基層管理部門的認(rèn)識(shí)差距及數(shù)據(jù)接口等。之后,針對(duì)上述問題,提出了推動(dòng)我國審計(jì)信息化建設(shè)的一些建議,包括:明確地位、實(shí)現(xiàn)資源共享、加強(qiáng)投入、注重人才培養(yǎng)、完善規(guī)范標(biāo)準(zhǔn)等。文章的最后,對(duì)我國審計(jì)信息化的發(fā)展前景進(jìn)行了展望,希望審計(jì)工作能充分利用信息化帶來的優(yōu)勢,建成審計(jì)決策支持系統(tǒng)和審計(jì)專家系統(tǒng),以更進(jìn)一步提高我國審計(jì)工作的效率和質(zhì)量。 本文的特點(diǎn)在于結(jié)合可得資料,對(duì)我國審計(jì)信息化建項(xiàng)目進(jìn)行了整體介紹,在普及信息化建設(shè)的理論認(rèn)識(shí)方面較前人多進(jìn)行了一些努力;在此基礎(chǔ)上較為深入地分析了我國審計(jì)信息化建設(shè)中的障礙并提出相應(yīng)對(duì)策,有助于促進(jìn)我國的審計(jì)信息化建設(shè),其現(xiàn)實(shí)意義大于理論意義。文章的不足之處:對(duì)于金審工程這個(gè)由國家力量來推動(dòng)的龐大項(xiàng)目,由于客觀條件所限,本文沒有找到具體的一個(gè)實(shí)例進(jìn)行說明,希望后續(xù)的有條件研究者能在這方面進(jìn)行完善。
[Abstract]:Since the 16th National Congress of the Communist Party of China (CPC) explicitly put forward "informatization", our country has been strengthening the implementation of various principles and policies of information technology, which is gradually popularized in various industries and fields. As a student in the direction of accounting auditing, In the course of my study, I pay attention to the audit informatization which combines information technology with audit. By studying the existing research results, I find that the research on audit informatization in our country is mostly focused on emphasizing its importance and necessity. Or simply enumerate the obstacles in the development of audit informatization, but the research on audit informatization is less systematic or specific, which makes it difficult for readers to understand the process of audit informatization in China. On the basis of the previous research results, the research object is the National Audit Information system of China-Golden Audit Project. In this paper, the standard research method is used to introduce the situation of audit informatization in some developed countries. The paper also puts forward its enlightenment to the construction of audit informatization in our country. Then it systematically explains the progress of the construction of audit informatization in our country. Among them, it systematically introduces the application system and network system of the first phase of the Golden Audit Project. On the basis of this, the main obstacles in the construction of audit informatization in our country are put forward, including: the influence of traditional working habits, the inconsistency between audit informatization and the object being audited, the main tasks of the construction of the security system and the construction of the second phase. After that, in view of the above problems, some suggestions are put forward to promote the construction of audit informatization in our country, including: clear position, realize the sharing of resources, strengthen investment, and so on. At the end of the article, the prospect of the development of audit informatization in China is prospected, and it is hoped that the audit work can make full use of the advantages brought by informatization. The audit decision support system and audit expert system are built to further improve the efficiency and quality of audit work in China. The characteristic of this paper is that combining the available data, the author introduces the audit information construction project in our country as a whole, and makes more efforts in popularizing the theory of information construction. On this basis, the author analyzes the obstacles in the construction of audit informatization in China and puts forward corresponding countermeasures, which will help to promote the construction of audit informatization in China. Its practical significance is greater than that of theory. The deficiency of this paper is: for the project of gold trial, which is driven by the national power, due to the limitation of objective conditions, this paper has not found a concrete example to explain it. It is hoped that further conditional researchers will be able to improve this aspect.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 楊宇新;稅務(wù)審計(jì)系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)[D];吉林大學(xué);2012年

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本文編號(hào)：1697850