养老基金云审计系统的构建
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摘要
养老基金审计监管问题是国民关注的焦点,是"十三五"时期我国养老保障事业发展的重心。本文以养老基金审计业务发展需求为导向,系统研究了养老基金云审计的运行原理、主要优势、逻辑架构及其实现流程,以实现养老基金云审计数据采集动态化、存储连续化和分析多样化。本文认为,相对于传统审计方法而言,云审计突破了时空上的限制,具备多维分析、预警分析和可视化分析等高效数据分析功能,进一步拓展了审计范围;基于"云"端服务器开展云审计业务的养老基金云审计系统,应涵盖云审计基础设施层、数据管理层、安全监管层及成果管理层四层逻辑架构,并通过审计计划、项目实施和审计终结三个基本阶段实现养老基金云审计流程。
The audit of the pension funds has been the focus of national concern and a priority in China' s old-age security development in the 13 th " Five-Year Plan" period.This paper systematically studies the operational principle,main advantages,logical structure and realization process of pension funds cloud auditing system in order to facilitate dynamic acquisition,continuous storage and diversified analysis of pension funds audit data.This paper argues that,compared with the traditional audit method,the cloud audit breaks through the limitation of time and space,and is equipped with highly efficient data analytics such as multidimensional analysis,early warning analysis and visual analysis,which further expands the scope of audit.Relying on the cloud server,the pension funds audit system should cover a cloud audit infrastructure layer,a data management layer,a security management and a results management layer.It should include three stages of audit planning,project implementation and audit conclusion.
The audit of the pension funds has been the focus of national concern and a priority in China' s old-age security development in the 13 th " Five-Year Plan" period.This paper systematically studies the operational principle,main advantages,logical structure and realization process of pension funds cloud auditing system in order to facilitate dynamic acquisition,continuous storage and diversified analysis of pension funds audit data.This paper argues that,compared with the traditional audit method,the cloud audit breaks through the limitation of time and space,and is equipped with highly efficient data analytics such as multidimensional analysis,early warning analysis and visual analysis,which further expands the scope of audit.Relying on the cloud server,the pension funds audit system should cover a cloud audit infrastructure layer,a data management layer,a security management and a results management layer.It should include three stages of audit planning,project implementation and audit conclusion.
引文
丛秋实,黄作明,张金城.2014.协同国家审计的实现路径研究——基于云审计[J].当代财经(10):120-129.
冯欣荣,张蕴.2013.英国养老金政府审计及对我国社会保障审计的启示[J].审计研究(1):28-31.
秦荣生.2014.大数据、云计算技术对审计的影响研究[J].审计研究(6):23-28.
邱玉慧,吕天阳,李建新.2013.基本养老保险政策执行情况审计指标体系研究[J].审计研究(1):20-27.
魏祥健.2014.云平台架构下的协同审计模式研究[J].审计研究(6):29-35.
王丽芳.2007.社保审计背景分析与发展思路[J].审计研究(5):25-27.
郑秉文.2014.中国养老金发展报告2014——向名义账户制转型[M].北京:经济管理出版社.
Fowler R.2012.Book Review of Auditing Cloud Computing[J].EDPACS(3):13-16.
Jussa J.,Yin Luo CFA et al.2016.Accounting for Eighty Million Pensions[J].Signal Processing(8):22-30.
Murphy M.L.2015.Key Auditor Considerations for GASB Pension Standards'Rollout[J].Journal of Accountancy(1):51-59.
(1)数据引自《2015年度人力资源和社会保障事业发展统计公报》。
冯欣荣,张蕴.2013.英国养老金政府审计及对我国社会保障审计的启示[J].审计研究(1):28-31.
秦荣生.2014.大数据、云计算技术对审计的影响研究[J].审计研究(6):23-28.
邱玉慧,吕天阳,李建新.2013.基本养老保险政策执行情况审计指标体系研究[J].审计研究(1):20-27.
魏祥健.2014.云平台架构下的协同审计模式研究[J].审计研究(6):29-35.
王丽芳.2007.社保审计背景分析与发展思路[J].审计研究(5):25-27.
郑秉文.2014.中国养老金发展报告2014——向名义账户制转型[M].北京:经济管理出版社.
Fowler R.2012.Book Review of Auditing Cloud Computing[J].EDPACS(3):13-16.
Jussa J.,Yin Luo CFA et al.2016.Accounting for Eighty Million Pensions[J].Signal Processing(8):22-30.
Murphy M.L.2015.Key Auditor Considerations for GASB Pension Standards'Rollout[J].Journal of Accountancy(1):51-59.
(1)数据引自《2015年度人力资源和社会保障事业发展统计公报》。