Design And Construction Of Financial Budget Implementation Audit Analysis System

Traditional public financial budget executive audit is the inspection and review of accounting-books,vouchers,and other documents,which is based on the annual fiscal budget which the National People's Congress has inspected and approved.With the advancing and deepening reform of the financial system,consisting of department budget,centralized payment for state finance,transfer payment,public procurement,revenue and expenditure,and etc,and also the enhancing information level of it,public financial budget executive audit is facing rapid increase of financial data and service data.It means that the traditional audit methods has being behind the times.It also means the audit institutions are facing more challenges and opportunities.Taking advantage of such data and computer-aided audit should be under our considerations now.This thesis proposes a data analysis platform of the public financial budget executive audit.Based on the financial data,through the circuit of the process,clearance,transformation and storage,the necessary data and then database for audit can come into being.Next,by making data collection transformation template,the highly experienced expert auditor can find proper audit method in this platform.This platform includes data collecting-and-restoring module,precautionary analysis module,query analysis module,multi-dimensional analysis module,doubt management module,service synergy module.Data collecting-and-restoring module works via data collecting interface which collects the financial relevant data,SQL Server Integration Server which produces data transformation packet that transforms data,thus making audit database.Precautionary analysis module works via auditor-preset conditions of precautionary module,and the analysis of its result,thus achieving the goal of precaution.Query analysis module provides auditors query by part of its solidified query analysis model,and visual interface to make models by taking advantages of query statement.Multi-dimensional analysis module provides auditors more intuitive diagrams and tables,through the query analysis of financial data,which is based on the preset dimension and measurements.Doubt management module works by classified management of the audit doubts which is produced by query analysis module,and provides shared doubts through the function of the synergistic implementation if necessary.Service synergy module makes sure of the continuity and integrity of audit practices by making the utmost of the resource of the platform to synergy.The main points of this thesis are as following:1.This thesis introduces the background and significance of the platform and the present studying situation of public financial budget executive audit,both home and abroad.2.It presents the characteristics and some methods of the public financial budget executive audit.3.It takes analysis of the demand of the platform.4.It explains the overall framework and details of the platform.5.This thesis makes deployment and function-test of the platform.