Research On Public Finance Business Data Audit In Big Data Environment

Since twenty-first Century,accompanied by a large margin revenue increase,China's public finance expenditure for financial funds will also grow with each passing day,scientific and reasonable and economical allocation to all sectors of society,strengthen the effective use of public finance funds,so as to achieve maximum social benefits,public finance more and more projects need audit organs.At the same time,the information process of society has entered the era of big data.The emergence of big data environment also brings unprecedented opportunities and challenges to the public financial audit.With the continuous expansion of public financial projects and the explosive growth of audit data,the audit department not only needs to audit the traditional financial data,but also extends to the audit of business data in different industries.Public finance audit clues and objects have changed the original account audit has not fully adapt to the new situation,to explore business data audit according to the changes of audit environment,play the role of data analysis,in order to adapt to the era of big data requirements of the audit work.At present,there are some researches on the impact of big data environment in the audit field in China,but the research process of big data analysis is very fragmented,and there is no systematic and complete conclusion.The study of public finance audit also focuses on the financial data audit,combined with the characteristics of big data environment,in-depth study of business data audit less literature.This paper focuses on the audit of public financial business data in big data environment,which has some novelty.The audit analysis model of this article is constructed by drawing on the theory of big data scientific simulation and "Back&Forth" model,and it is adaptable and applicable to big data environment.At the same time,through the example application analysis,detailed and specific anatomy audit analysis model application process,verify the practical effect of the model,and draw the conclusion that the data analysis plays an important role in the audit of public financial business data under the big data environment.This paper is divided into six chapters for analysis.The first chapter is the introduction of the research background,significance and related literature at home and abroad on the audit of public financial business data under the big data environment.The second chapter is related concepts and research basis,mainly for large data,business data audit and public finance and other concepts and research are analyzed and summarized.The third chapter discusses the current situation of public financial business data audit in big data environment,expounds the impact of big data on public financial business data audit and the current situation of public financial business data audit in china.The fourth chapter is the construction of audit model for public financial data audit.On the basis of following the design principle,the audit model of public financial service data is constructed.The fifth chapter is the case analysis of the urban road passenger transport product oil price subsidy audit.Through the oil supplement audit case analysis,the audit analysis model constructed by the application and inspection is analyzed.The sixth chapter puts forward suggestions to improve the audit of public financial business data in big data environment,and puts forward some corresponding suggestions to improve the current situation of public financial business data audit in big data environment.