The Research About The Impact Of Big Data Era On The Government Audit

Since 2012 the point that taking advantage of Big Data and creating social benefits has been put forward at the Davos World Economic Forum, Big Data intensified. In the same year, the US puts forward a big data development plan. Big Data has entered the mainstream market, becoming the focus of developed countries and multinational corporations, and has been applied in some areas. Government audit is also advancing with the times. Our country is actively organizing the "golden audit project" three phase of the project,and in 2014, the state council issued the " Opinion on Strengthening the Audit " to start to deploy the government audit of universal coverage.The informatization of Chinese government audit has achieved initial results since the 1990 s. After the first two "Golden audit projects", the government auditing information system has been preliminary built. The advent of the era of big data causes a huge shock to the government audit. National audit institutions should make full use of big data technology to implement correlation analysis of vast amounts of complicated data,looking for the potential risks and defects in economies, so as to make the government audit play a warning function. This article is divided into seven parts. The first part mainly elaborates that our country government audit is in the current big background of Big Data era, then raises the article research significance, and after an overview of domestic and overseas’ current research, the research contents, methods and innovations of this article are pointed out. The second part firstly summarizes the concept and characteristics of Big Data, and secondly points out that the core of Big Data is to mine the potential value of the data. The third part firstly has a theory overview on the concept and the role of government audit, and then specifically discusses the development course of government audit from the traditional, informatization and Big Data stages. The fourth part discusses the impact of the arrival of the era of Big Data on government audit institutions, functions and related content. The fifth part analyzes the present situation and issues of government audit in the Big Data era. Based on the problems of fifth part,the sixth part puts forward countermeasures. The seventh part is conclusion and outlook.