Research on Informatization Construction of Government Audit Under the Background of Big Data Era

摘要

Since the 1990s, computer technology has developed rapidly in China, and has gradually penetrated into accounting and auditing work. Traditional auditing work has failed to meet the modern information quality requirements and has been replaced by audit informatization. In order to meet the challenges brought by informatization, the National Audit Office started the "Golden Audit" project in 2002, and gradually carried out the informatization construction of government audit in China. With the in-depth development of information technologies, human beings are marching toward the era of big data. The integration of big data technology and audit informatization has become an irresistible trend. This paper analyzes the status quo of informatization construction of government audit in China under the background of big data era, then points out the existing problems. On this basis, some suggestions for improvement have been proposed tentatively, expecting to be helpful to the informatization construction of government audit in China.