In the 21st century,the application of big data technology has become more and more popular.It not only enriches the management of government auditing,but also promotes the reform of government auditing technology.Economic Responsibility Auditing As a government auditing system with Chinese characteristics,it is naturally affected by big data technology.The popularity of big data technology has brought unprecedented opportunities to economic responsibility auditing,but also brought many challenges.For example,the economic responsibility audit plan is not strong,the economic responsibility audit coverage is insufficient,the relevant audit data is difficult to integrate and optimize,and the big data audit talents are relatively Problems such as shortages.In view of the above problems,it is proposed that only by improving the top-level design,comprehensive innovation audit technology and methods,and comprehensive use of audit results,can big data technology promote the full coverage of economic responsibility audit,improve the quality of economic responsibility audit,and effectively play the supervisory role of economic responsibility audit.By introducing the background of the development of domestic economic responsibility audit,this paper puts forward how critical it is to use big data technology to adapt to the corresponding audit requirements and keep up with the frontier of technology development in the process of economic responsibility audit.At the same time,with the help of the integration and case analysis of the relevant information resources in the mainland market at present,we point out that in the process of carrying out the economic responsibility audit in China,there are still some problems,such as low audit quality,difficult integration of data,lower utilization rate of comprehensive results,And the main influencing factor is that on the one hand,we lack a more perfect and systematic review system and regulatory constraints,on the other hand,economic responsibility audit talent,big Data application hardware facilities are relatively short;third,the audit concept and work mode of economic responsibility audit failed to keep pace with the times,relatively backward.In order to further summarize how to carry out high quality economic responsibility audit under the big Data Environment,this paper uses the method of case study to prove it.Taking the construction of economic responsibility audit in Y City as a case study,this paper explains the problems existing in the construction of economic responsibility audit in Y City under the background of big data,and analyzes the reasons for it.Finally,at the end of the paper,according to the shortage of the economic responsibility audit of the Y city leaders in the case,the improvement measures and treatment methods related to big data technology are pointed out,especially the emphasis on information resource auditing is strengthened,and it is hoped that this can create economic responsibility.The auditing quality policy environment;establishing a big data auditing system platform;adjusting the auditing structure of information resources;expanding the selection of talents,improving the quality of imported talents,and strengthening the economic responsibility auditing talent team.It is expected to help promote this audit work. |