I 摘要 精准扶贫是具有中国特色的扶贫模式，在精准扶贫的实践过程中，衍生了扶 贫审计的概念，扶贫审计是指在现行的国家扶贫政策的基础上，对各级政府精准 扶贫工作的审计监督，重点是审计并发现在扶贫政策、资金和项目上存在的问题， 扶贫审计是实施国家审计的补充完善、具体应用、独特方式。随着脱贫攻坚决胜 期的不断迫近，扶贫审计所体现出的重要性也不断凸显，这种重要性的凸显也产 生了审计能力跟不上审计需求的矛盾，在解决这个矛盾的过程中大数据技术得到 了越来越广泛的应用，在扶贫审计中使用大数据技术，能够极大的提高审计工作 的效率、拓宽审计实施的范围、加大审计调查的深度，助推各级审计机关在较短 的时间内实现扶贫审计的全覆盖。 本文采用理论分析与实践应用相结合的研究方法，对国内国外关于大数据审 计的理论成果进行了分析研究，并以作者参与过的S省Y县2018年第四季度扶贫 审计项目为例，详细介绍了项目的审计实施程序，重点研究了使用大数据技术进 行审计的实施过程及取得的成果，研究并提出了使用大数据技术开展易地扶贫搬 迁审计、危房改造审计、光伏扶贫审计、“一卡通”惠农补贴审计的方法，总结了大 数据技术的使用给审计工作带来的改变及目前大数据审计建设存在的普遍技术瓶 颈，即数据的储存及共享、数据采集标准的确定，并对上述问题提出了针对性的 建议。本论文的研究成果对于在扶贫审计中应用大数据技术以及大数据技术对审 计工作产生影响的理论研究及实践应用具有一定的参考借鉴价值。 关键词：扶贫审计，大数据技术，审计应用 ABSTRACT II ABSTRACT PrecisionpovertyalleviationisapovertyalleviationmodelwithChinese characteristics.Inthepracticeofprecisionpovertyalleviation,theconceptofpoverty alleviationauditwasderived.Povertyalleviationauditreferstotheauditsupervisionof thegovernmentatalllevelsonthebasisofthecurrentnationalpovertyalleviation policy.Thefocusisonauditingandfindingproblemsinpovertyalleviationpolicies, funds,andprojects.Povertyalleviationauditsarecomplementary,specific,andunique waystoimplementnationalaudits.Asthedecisivevictoryperiodforpovertyalleviation continuestoapproach,theimportanceofpovertyalleviationauditshasalsobecome increasinglyprominent.Thisimportancehasalsocreatedacontradictionintheability ofauditingtokeepupwithauditneeds.Intheprocessofresolvingthiscontradiction, bigdataTechnologyhasbeenusedmoreandmorewidely.Theuseofbigdata technologyinpovertyreductionauditscangreatlyimprovetheefficiencyofauditwork, broadenthescopeofauditimplementation,increasethedepthofauditinvestigations, andhelpauditinstitutionsatalllevelsAchievefullcoverageofpovertyalleviation auditsinashortperiodoftime. Thisarticleusesacombinationoftheoreticalanalysisandpracticalapplication researchmethodstoanalyzethetheoreticalresultsofbigdataauditsathomeandabroad, andtakesthepovertyalleviationauditprojectinthefourthquarterof2018inYCounty, SProvince,forwhichtheauthorhasparticipatedasanexample.Introducedtheaudit implementationproceduresoftheproject,focusedontheimplementationprocessand resultsachievedusingbigdatatechnologyaudits,researchandputforwardthemethods ofusingbigdatatechnologytocarryoutlocalpovertyalleviationandrelocationaudits, dilapidatedhouserenovationaudits,photovoltaicpovertyalleviationaudits,and “one-card”benefitfarmingsubsidyauditmethods.Thecommontechnicalbottlenecks intheconstructionofdataauditing,namelydatastorageandsharing,determinationof datacollectionstandards,andtargetedsuggestionsfortheaboveissues.Theresearch resultsofthisthesishaveacertainreferencevalueforthetheoreticalresearchand practicalapplicationofbigdatatechnologyandtheimpactofbigdatatechnologyon auditworkinpovertyalleviationaudit. Keywords:PovertyAlleviationAudit，BigDataTechnology，Auditapplication 目录 V 目录 第一章绪论.....................................................................................................................1 1.1研究背景............................................................................................................1 1.2研究意义............................................................................................................1 1.3研究思路及研究方法........................................................................................2 1.3.1研究思路.................................................................................................2 1.3.2研究方法.................................................................................................2 1.4创新点................................................................................................................2 第二章大数据审计理论及文献综述.............................................................................3 2.1大数据的相关概念............................................................................................3 2.1.1大数据的概念.........................................................................................3 2.1.2大数据审计的概念.................................................................................3 2.2大数据的相关研究............................................................................................3 2.3大数据对审计工作影响的研究........................................................................4 2.4大数据审计技术建设研究................................................................................6 2.5文献述评............................................................................................................7 2.5.1大数据技术对审计工作的改变.............................................................7 2.5.2大数据审计建设存在的技术瓶颈.........................................................7 第三章审计项目简介.....................................................................................................8 3.1审计项目基本情况............................................................................................8 3.2实施主体基本情况............................................................................................8 3.3审计对象及采集数据基本情况........................................................................8 3.3.1审计对象基本情况.................................................................................8 3.3.2采集数据基本情况.................................................................................9 3.4审计目标..........................................................................................................10 3.5审计内容及重点..............................................................................................10 3.6审计实施程序..................................................................................................12 3.6.1审前调查...............................................................................................12 3.6.2审计通知书...........................................................................................13 3.6.3审计进点...............................................................................................13 目录 IV 3.6.4审计实施...............................................................................................13 3.6.5出具审计报告.......................................................................................14 第四章大数据技术的具体应用...................................................................................15 4.1技术基础..........................................................................................................15 4.1.1审计自动化...........................................................................................15 4.1.2深度学习技术.......................................................................................17 4.2基本流程..........................................................................................................19 4.2.1数据采集...............................................................................................19 4.2.2数据清理...............................................................................................19 4.2.3数据集成...............................................................................................20 4.2.4模型库构建...........................................................................................20 4.3典型应用...................................................................