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Application Research Of Python-based Text Analysis Method In Policy Consistency Audit

Posted on:2021-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y Q ChenFull Text:PDF
GTID:2480306272966009Subject:Audit
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The 19 th National Congress of the Communist Party of China pointed out that the main social contradictions in my country have changed.In order to meet the people's pursuit of a better life and achieve the goal of national governance,the power of national audit needs to play an important role.The development of national governance requires improving audit quality,and the realization of full audit coverage needs to improve audit efficiency.The State Council issued the "Opinions of the State Council on Strengthening Audit Work" in 2014,which requires the implementation of major policies to achieve full audit supervision coverage.The concept of full audit coverage was formally proposed in December of the following year.In May 2018,the Central Audit Committee emphasized that big data technology should be a powerful weapon for the national audit to expand the breadth and depth of audit supervision.In order to improve the efficiency and effectiveness of policy audits,the author studies the application of Python text analysis methods in policy consistency audits based on national governance theory,principal-agent theory,and content analysis method theory to help auditors grasp the overall situation of local governments implementing national policies.Carry out in-depth audit work.In order to achieve this research goal,this paper first summarizes the policy consistency audit work in conjunction with the public policy audit logic framework,and explains the implementation path,and then puts forward the application framework of Python text analysis method in it.Secondly,the introduction of the H City Urban Water Supply Policy Implementation Audit Case analyzes the case's background,audit content and objectives,audit plan,working methods and problems encountered,reasons and so on.Then the Python text analysis method is applied to this case,through clear research goals,filtering text data,using Python language to extract keywords,and elaborating on the criteria and methods for processing keywords.In the research content,it mainly focuses on the time and number of the central policy and the drinking water management policy of H province,the keyword deviation of the policy content and the comparison between the policy departments.Based on the research results,combined with previous audit experience and audit methods,the audit work was carried out,and it found that during the implementation of the policy,the tasks of water supply planning were not completed,and the quality testing of water plants did not meet national standards.The lack of overall governanceof the provincial government has resulted in low performance of financial funds,the lack of management standards has led to confusion of information statistics,and there are still blind spots in supervision.The auditor requires the audited unit to rectify the problem and improve management.This article believes that the application of text analysis methods in policy consistency auditing can improve work efficiency,provide policy implementation compliance auditing ideas,and optimize public policy auditing effects,but there are problems,such as limitations of the text analysis technology development and policy authority,inadequate development of information management standardization.So the author proposes to strengthen the refinement of public policy audit theory research,improve the audit information collection and management system,realize the audit data sharing and open mechanism,accelerate the development of information standardization,and develop auditors big data thinking and ability,strengthen technical cooperation and cross-border integration,and promote the role of technical means in public policy audits.The author expects that based on the research in this article,future research will make better use of data technology in public policy audits to improve audit coverage,promote national policy implementation,and achieve governance goals.
Keywords/Search Tags:Public policy audit, Policy consistency audit, Python, Text analysis technology
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