Application Research Of Big Data In Economic Responsibility Audit Of Party And Government Leading Cadres In County

The economic responsibility audit of county-level party and government cadres is the economic responsibility of leaders during their term of office,involving a wide range,a huge amount of decision-making funds and complex audit procedures.After entering the era of big data,there are exponential increase in the amount of data,changes of the data structure and the increasing in proportion of unstructured data in the economic responsibility audit of county-level party and government leading cadres,which puts forward new requirements for the audit work.Therefore,it is necessary to introduce big data technology into the economic responsibility audit of county-level party and government leading cadres.Liu Jiayi,former Auditor General of the National Audit Office,also pointed out that promoting the construction of audit informatization with big data as the core is an important magic weapon to deal with future challenges and the only way to achieve full coverage of audit.However,at present,there are endless researches on big data audit and audit informatization,but few researches on the practical application of big data in the economic responsibility audit of party and government leaders at county level.Therefore,this thesis will study the application of big data in the economic responsibility audit of county-level party and government leading cadres.Firstly,this thesis reviews a large number of relevant literature and summarizes the research status and related concepts and theories.Secondly,this thesis analyzes the current situation of the development and application of big data in the economic responsibility audit of Party and government leading cadres.Then,based on the case of economic responsibility audit of party and government leading cadres in X County,Z City,this thesis introduces the overall audit process for the first,then describes the application process of big data in this audit from the perspective of big data,and finally obtains the problems existing in practice:Data collection is incomplete,and data format is not unified;data sharing efficiency is low,and there are security risks in storage;data processing and analysis is not strong enough;the interpretation of output results is difficult,and the presentation is not vivid enough.Then it analyzes the reasons behind the problem: lack of perfect data sharing platform;lack of data sharing technology and data security technology;lack of big data talent;lack of visualization technology.Finally,based on the overall situation and the problems and causes in the above cases,this thesis proposes corresponding countermeasures: first,establish a big data sharing platform to promote common data sharing;second,establish local area network to promote data sharing and integrate encryption technology to ensure data security;third,strengthen the construction of audit team and cultivate big data audit talents;fourth,integrate big data visualization technology to construct audit portrait of economic responsibility.The above research is expected to provide reference for the application of big data in the economic responsibility audit of county-level party and government leaders,and provide direction for the subsequent application and development of big data technology in the economic responsibility audit.