Research On The Optimization Of Government Special Funds Large Data Audit

Now,with the vigorous development of local social undertakings,the government special funds are increasingly involved in the field.Therefore,how to maximize the use of government special funds is not only the focus of national planning,but also the focus of social concern.The Third Plenary Session of the Eighth Central Committee of the Party made it clear that the review of administrative and auditing is to ensure that the power is used in the correct system.However,there have been many historical problems in the audit of government special funds,which has been one of the core contents of government audit,and it is necessary to strengthen the supervision and management of government finance.As one of the important objects of government special funds,women's health service has the characteristics and wide use.Our government audit department shall supervise the authenticity,legality and effectiveness of the use of the funds in order to ensure that the government special funds can play its role better.The application of big data technology is gradually becoming a hot topic,how to use big data technology for government audit innovation has become the focus of attention nowadays.Firstly,based on understanding the domestic and foreign literatures on government special fund audit,big data and auditing information,this paper reviews the theory of principal-agent,the theory of public fiduciary responsibility and the theory of resource dependence.Secondly,this paper takes the two municipalities "Women's Cancer Examination" and "Women's Childbirth Subsidy",which are relatively important in the auditing of women's health services in 2016.This paper also introduces the various types of data and its sources involved in the audit work.Under the overall audit idea,it elaborates the steps of using the large data auditing technology to reflect the completion process of the special funds audit procedure.Moreover,summarizing the results of the special fund audit work of the women's health service under the background of this big data.Finally,it reveals the difficulties and causes of the audit method,the audit procedure and the risk control of the traditional auditing method,and the combination of the big data and the government special fund audit.Based on this research,the corresponding policy is looking forward to integrate the big data technology scientifically into government special funds audit process.The use of financial special funds has become an important factor affecting the national economic development.How to use big data technology to optimize it,is one of the problems faced by government departments.This paper explains the impact of the government special funds audit on the traditional audit in the context of big data,and explores how to combine the big data technology with the government special funds audit in a broader way.