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大数据技术在国家重大政策措施落实情况跟踪审计中的应用研究
引用本文:审计署上海特派办理论研究会课题组.大数据技术在国家重大政策措施落实情况跟踪审计中的应用研究[J].审计研究,2020(2):14-21,56.
作者姓名:审计署上海特派办理论研究会课题组
基金项目:2019年中国审计学会与审计署上海特派办理论研究会合作课题“大数据审计理论与实践研究”的阶段性成果。
摘    要:大数据技术在国家重大政策措施落实情况跟踪审计中的应用研究是近年来审计领域的热点问题。传统的国家重大政策措施落实情况跟踪审计方法对于数据的挖掘和使用存在一定的局限性不能做到全面和深入,因此存在审计发现的问题仅限于表面,无法发现更深层次问题的情况。本文基于Python的文本关键字提取、文本相似度计算和企业依存度计算,审计数据标准化常见问题及处理方法,Neo4j图数据库的审计应用,企业名称模糊匹配技术,特征工程技术方法及应用等,将这些大数据技术与国家重大政策措施落实情况跟踪审计相结合,找到大数据技术的着力点,分析了重大政策跟踪大数据审计理论实际应用,指出存在的问题,提出了改进措施。研究结果为在大数据环境下开展国家重大政策措施落实情况跟踪审计提供了理论依据以及技术手段。

关 键 词:大数据技术  国家重大政策措施落实情况跟踪审计  数据标准化  实际应用

Study on the Application of Big Data Analytics in Real Time Audits of the Implementation of Major National Policies and Measures
Abstract:The research on the application of big data analytics in real time audits of the implementation of major national policies and measures has been a topical issue in the audit field in recent years.Traditional real time audit methods have limitations on data mining and use,due to the fact that the problems identified are generally limited to the surface,rather than deep-seated.This paper first examines text keyword extraction,text similarity calculation and enterprise dependency calculation based on Python,common problems and processing methods of audit data standardization,audit application of Neo4j graph database,fuzzy matching technology for company names,feature engineering technology methods and applications.Then,by combining these big data technologies with real time audits of the implementation of major national policies and measures,the focus of big data technologies can be identified.Finally,after analyzing the practical application of big data in real time policy implementation auditing,the existing problems are pointed out,and improvement measures are proposed.The research results provide theoretical basis and technical means for conducting real time audits of the implementation of major national policies and measures in big data environment.
Keywords:big data technology  real time audit of the implementation of major national policies and measures  data standardization  practical application
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