Since the Third Plenary Session of the 18th CPC Central Committee, China has stood at a new historical starting point for comprehensively deepening reforms. The Party Central Committee has been far-sighted and clearly stated that it is necessary to effectively transform government functions and further improve the budget management system. At the 2016 National Audit Work Conference, Auditor Liu Jiayi emphasized: “Using big data and innovating audit technology methods. Promoting the construction of audit information technology with big data as the core is an important magic weapon to meet future challenges, and it is also to achieve full coverage of auditing. only way".
How to achieve full coverage of the departmental budget execution audit under the big data platform?
In recent years, Wuhan City has focused on building a three-up version of the economy, the city and the people's livelihood, and has launched a series of policies to benefit the people and the people. By arranging special financial budget funds such as affordable housing, employment promotion, and environmental remediation, the effect of policy landing will be effectively guaranteed from the source. How to give full play to the audit "system immunization" function to ensure that the above-mentioned livelihood funds are used in a compliant, authentic and efficient manner? The Wuhan Municipal Audit Bureau, where the author is located, boldly innovates and takes the lead, highlights the advantages of big data auditing, and explores new ideas and new methods for using the big data platform to carry out the full coverage of departmental budget execution audits.
First, the use of big data platform to promote the advantages of departmental budget execution audit coverage
(1) The big data platform can effectively meet the processing requirements of the departmental budget execution audit full coverage of massive data. The big data platform relies on its fast data processing capabilities, and has strong data collection, sorting, conversion and programming, modular comparison and analysis functions. The overall budget of Wuhan City is large and there are many projects, which require high coverage of auditing. In 2016 alone, the general public budget revenue of Wuhan City reached 223.167 billion yuan, and the expenditure on people's livelihood reached 49.045 billion yuan, an increase of 15.5% over the previous year. Faced with such a huge flow of financial funds, it is difficult for traditional auditing methods to achieve auditing objectives in all areas, full coverage, and full process supervision. However, through professional technical analysis methods to achieve audit ideas, the conversion of audit objectives to computer language, the use of big data platform to collect, integrate and efficiently process data, so that auditors can accurately grasp the overall situation from the macro level, but also from the micro Accurately locate a budget component such as a certain economic unit of a budget unit. Due to the unique data processing capabilities of the big data platform, the auditors can be freed from the heavy work of data review, and the audit focus is turned to trend judgment, comparative analysis, problem discovery, and provides a powerful full coverage for departmental budget execution audit. Basic tools.
(2) The big data platform can provide a good carrier for connectivity, openness and sharing for the full coverage of departmental budget execution audits. The implementation of the departmental budget audit with big data as the core is essentially the insertion of the “informatization†wings for the audit work. The departmental budget execution audit involves the auditing organization, the audited unit, the financial and other supervisory units, and the big data platform establishes an important communication and operation platform for all parties. In the context of the current development of paperless office, big data in the government network environment presents many characteristics such as large amount of data, various types, low value rate and fast processing speed. The use of big data for auditing is innovative. The advantages are more obvious: it promotes the transformation of traditional auditing methods to modern auditing methods. The effectiveness of auditing supervision will be greatly improved, and the level will be qualitatively leap. The system standardization system will be established initially, and the inter-departmental information resources will be promoted. Sharing, collaborative work, and synergy; promoting the continuous growth of key personnel in information-based auditing, and the continuous development of the audit information team. In short, the big data platform helps to transform the individual audit results into an institutional and regular full-process tracking and monitoring model.
Second, the use of big data platform to carry out the implementation of the departmental budget audit and its effectiveness
In 2016, in the process of conducting the audit of the budget implementation of the municipal direct department, the Wuhan Municipal Audit Bureau, in accordance with the principle of “comprehensive auditing and highlighting key pointsâ€, took the budget as the main line and adopted the method of “concentrated analysis and decentralized verification†to focus on increasing the party. The auditing efforts of government agencies and public expenditures, and retrospective review of the previous audit. The specific practices are as follows:
(1) Firmly grasp the quality of data collection and consolidate the budget to implement the audit basis.
First, in the audit project plan of the city at the beginning of the year, the audit bureau will arrange the data collection work as a whole, and the office and computer department will be responsible for the relevant work. The departments of the industry are responsible for supervising the relevant municipal units to submit electronic data to ensure the task decomposition. Responsibility to people.
Second, in the early stage of data collection, the Audit Bureau formulated a detailed audit work plan and sent the “Wuhan Audit Bureau†to provide the 2015 annual budget and treasury concentration to the 95 municipal direct departments (units) outside the city. The letter of payment data clarifies the scope, content, standards, and submission time of the collected data, and unifies the collection criteria.
Third, in the process of data collection, the Audit Bureau used the financial networking audit platform to extract the 2015 annual budget approval data, budget execution indicator data (including budget additional data), accounting data, and non-tax revenue finance of 95 municipal direct budget units. And electronic data such as business data, treasury centralized payment data, department final accounts (draft) data, and account balance sheets have improved collection efficiency. The auditors also collected the staffing data approved by the Municipal Office and the information data of the bus and office buildings approved by the Municipal Finance Bureau, and initially realized the multiple correlations and integration of the data.
Fourth, in the data sorting stage, the Audit Bureau has deepened the integration of the data submitted by the units and the financial networking audit platform by establishing the standard system of the “Budget Law†and “Accounting Lawâ€, and finally able to query 95 municipal departments (units). The data “male tires†of the overall income and expenditures lay a solid foundation for the subsequent data analysis.
(2) Concentrate on technical breakthroughs and scientifically organize audit data analysis.
As the first attempt to implement the full coverage audit of the municipal direct department budget, the Audit Bureau obtained the background business data of 2.8T from the Municipal Finance Bureau and the municipal direct budget units. The audit data volume is large and the audit situation is complicated. In this regard, the Audit Bureau has drawn up auditors with strong budgetary auditing capabilities and computer skills from various business offices to form a data analysis team. The “grip into fists†form a strong technical cohesive force, and a number of measures tap the potential of data.
One is the flexible use of data processing technology. The team members use sql and oracel database technology to restore the acquired backup data to the database, perform data screening, comparison, conversion, calculation and analysis in the database, and convert the audited intermediate table into audit data that can be recognized by the AO system.
The second is to form an analysis of ideas around the focus. In response to the audit objectives, the team members identified 31 categories of matters involved in the audit, using database technology to translate audit ideas into analytical statements, accurately extracting the required data against the collected data resources, and screening budget preparation and budget indicators. Additional, budget and budget execution differences, non-tax revenue management, financial special funds, “three public fundsâ€, conference fees, wage performance, subsidy subsidies and employee benefits, current accounts, fiscal fund balances, asset management, government procurement and recruitment 29 types of data such as bid management.
Third, there is a targeted screening audit suspect. The group members focus on departmental budget preparation and execution, non-tax revenue collection, treasury centralized payment, government procurement, asset management information authenticity, year-end carry-over and year-end balances and processing, subject adjustment, project adjustment, budget addition, official expenditure For the five major points, 31 corresponding database analysis models have been established, and the auditing points are locked from the 800,000 pieces of information of the two systems in the financial and treasury centralized payment. The audit review is carried out step by step, and the successful screening and analysis prepares the budget for the non-budget unit. And the arrangement of funds, transfer of other funds to the trade unions, imaginary expenditures and other large-scale special funds, non-tax revenues should be paid unpaid, and the funds are not cleaned up in time, etc., for the next step in the business office, the problem is outstanding and the amount is abnormal. The department provided the correct guidance.
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