Application Of Big Data Technology In High-standard Farmland Construction Audit

Cultivated land is not only the foundation of people’s life,but also the core of agriculture,and also relates to the safety of ecological environment.At present,China’s population is increasing,which has a higher requirement for the quantity and quality of cultivated land,therefore,the establishment of high standard basic farmland is of great significance.In order to ensure the reasonable allocation of funds for high-standard farmland construction projects and the implementation of project construction,it is a top priority to carry out audit work on high-standard farmland construction projects.The implementation of high-standard farmland construction audit requires auditors to review the construction of land renovation,facilities,water conservancy irrigation and other projects,which involves a large area and many projects,making it difficult to carry out relevant audit work.There have been studies on the use of big data technology to improve the work efficiency of auditors and ensure the objectivity of audit evidence in literatures related to high-standard farmland construction audit.The research direction of this paper is to further refine and summarize the specific application framework of big data technology in high-standard farmland construction audit.This paper selects the high-standard farmland construction project of G County as the audit object,attempts to use big data technology as the technical support and visualization software as the tool to assist analyze the feasibility of applying big data technology to the audit of high-standard farmland construction.Then,the research status of high-standard farmland construction audit and big data technology at home and abroad is discussed,and the related concepts of high-standard farmland construction audit,big data technology and high-standard farmland construction audit are defined.In addition,this paper studies the specific application of big data technology in high-standard farmland construction audit on the basis of high-quality development theory,national governance theory and public fiduciary responsibility theory.Then,the high-standard farmland construction project in G County is selected as a case,and the construction situation of high-standard farmland is audited on the spot,and the application path of big data technology in the audit of high-standard farmland construction is analyzed.Finally,combined with the actual operation of big data,analyze and summarize the problems existing in the application of big data technology to high-standard farmland construction audit.According to the above research,it is found that big data technology is indeed helpful in improving the audit efficiency of high-standard farmland construction.After comparing the infrastructure construction in high-standard farmland construction,problems such as facility quality and facility usage are found,and remote sensing technology is used to find out deeper problems in project facility construction that need to be solved urgently.However,there are still some shortcomings in the application of big data technology,especially in the storage and transmission of data,which is easily affected by the change of equipment and data format.In addition,the learning of knowledge and skills of auditors and the innovation of big data technology software and platform are also factors restricting the application of big data technology in high-standard farmland construction audit.