摘要
伴随着数字技术和政务服务的深度融合,政府数据资产作为新兴的资产类型,已经成为推动国家治理体系和治理能力现代化的重要战略资源。政府数据资产管理审计不仅是政府数据治理的重要环节,也是开展大数据审计的基础和保障。然而,这一领域目前尚缺少经验借鉴和理论指导。为此,本文阐述了政府数据资产管理审计的内涵及其与信息系统审计、大数据审计的关系,指出现代国家在运行中需要处理大量信息,同时也会生产大量信息,国家审计的监督权是维护国家治理信息真实、完整、安全、有效的重要机制,由审计机关主导对政府数据资产开展审计监督具有应然性。在此基础上,本文具体分析了政府数据资产管理审计的审计目标、审计客体、审计对象、审计内容、审计标准和审计组织等理论要素。
With the deep integration of digital technology and government services,government data assets,as an emerging asset type,have become an important strategic resource for promoting the modernization of the national governance system and governance capability.Government data asset management audit is not only an important part of government data governance,but also the foundation and guarantee for conducting big data audits.However,there is currently a lack of experience and theoretical guidance in this field.This paper elaborates on the connotation of government data asset management audit and its relationship with information system audit and big data audit.It points out that modern countries process large amounts of information on an orderly,professional,and daily basis.The oversight power of audit institutions is an important mechanism to maintain the authenticity,integrity,security,and effectiveness of national governance information.It is necessary for audit institutions to lead the audit oversight of government data assets management.On this basis,this paper analyzes the six theoretical elements of government data asset management audit,including audit objectives,audit objects,audit targets,audit content,audit basis,and audit organization.
作者
黄溶冰
冯严超
Huang Rongbing;Feng Yanchao
出处
《审计研究》
北大核心
2025年第1期24-32,共9页
Auditing Research
基金
国家社会科学基金重点项目(项目批准号:21AZD061)
浙江省哲学社会科学规划重大课题(项目批准号:24NDJC03ZD)的资助。
关键词
政府数据资产
审计监督
理论逻辑
理论要素
government data assets
audit oversight
theoretical logic
theoretical elements
