摘要
随着财政、金融、税务、海关等领域信息化进程迅速推进，政府部门、国有企业等被审计单位的会计核算、财务管理、经营管理电子化日益普及，作为国家监督机构的审计机关，它的作业方式必须与时俱进，以信息化的审计应对信息化的审计对象。审计信息化系统的开发有利于利用计算机网络技术改革审计手段和方式，及时、准确和全面了解审计对象和审计项目的情况，科学制订审计计划和调整审计力量，实现审计资源的整合，提高审计工作效率，促进审计工作规范化、标准化、制度化，加强审计“人、法、技”建设，全面提高审计工作质量，规避审计风险，更好地履行审计职责。
根据国家审计现阶段必须适应信息化形势，结合自贡市审计局信息化系统建设的实际业务要求，依据软件工程原理，从需求分析入手，介绍了系统的总体框架、业务支撑平台以及实现方式，包括系统分析、系统设计、系统实现等内容。
首先，本文通过审计信息化建设的背景介绍，突出了审计信息化系统开发的必要性，通过详尽的需求分析，包括审计业务系统描述、审计软件功能、分类数据、数据结构、数据接口、数据属性、审计信息量、审计工作方式改革的需求等，给出了系统开发的总体规划。
其次分析了J2EE平台的体系结构以及J2EE应用中的核心技术。J2EE是一种利用Java 2平台来简化企业解决方案的开发、部署和管理相关的复杂问题的体系结构。J2EE体系结构提供中间层集成框架来满足企业应用开发的需求。本文对基于Web的多层体系结构，以及J2EE的实现技术包括JDBC、JNDI、RMI、JMS、JSP、servlet、EJB和JTA等内容进行了重点论述。
然后在系统设计部分，根据系统性能、功能等需求，提出了基于J2EE多层结构，并满足系统业务逻辑的合理解决方案，并对网络系统、应用系统和安全系统等给出了规划设计。
最后在系统实现部分，就多层结构中的每一层的实现方式给出了充分描述，包括客户端、J2EE服务器、企业信息系统层和JDBC实现技术等。通过这些技术的应用，使得系统具有很强的伸缩性、通用性、兼容性和易维护性，每一层能够专注于特定的角色和功能。并对审计管理系统的功能进行了描述，重点选择了审计对象、法规管理两个有代表性的模块，来阐述系统的实现过程。系统功能的全部实现必将极大地提高自贡市审计局的信息化运用水平。
Along with the information-based progress of realms, such as public finance, finance, tax administration and maritime customs...etc. quick push forward, the government section, state-owned business enterprise...etc. is audit the accountancy of the unit check, finance management, conduct to manage electronical increasingly universal, be the audit organization of the nation direct organization, its operation method must with hour the enter, replying the information-based audit object with the information-based audit.The development in audit information-based system will be advantageous to reform the audit's means and way, understand the circumstance of the audit object and the progress of the audit item duly, accurately and completely, establish the plan and adjust the power of the audit organizations in science to realize integration of the audit resources, exalter the efficiency of audit organizations, promote the audit work more normal, standardized and systemizes, enhance the development of the man, method, skill in the audit organizations, increase the audit's quantity completely, evade the risk, implement the audit duty bitterly, and so on.
This text introduced the total frame of the system, the business prop up terrace and the realized way according to the characteristics of the audit profession development, combining the information-based system of Zigong Audit Bureau and actual business request, following the software engineering principle, commencing from the need analyzed, including the system analysis, system design, system realization, etc.
First, this text introduced the background of the audit information-based constructed, outstanding the necessity of the audit information-based system development. Through the details need analyzes, such as describing the audit business system, audit the software function, classification data, data construction, data interface, data attribute, the audit information magnitudeand, reform of the audit work's method etc. need, to give a total programming for the system develops.
Second, this text analyzed the system structure and the core technique of J2EE. The J2EE is a kind of system structure based on Java 2 platform that can help us to simplify the business enterprise solution and develop, deployment and manage to relate the the complicate the problem. The J2EE system construction offers middle layers integrative frame to satisfy the need of the applied development in the business enterprise. This text aimed at many layers system construction based on the Web along with the J2EE realized technique including the JDBC, JNDI, RMI, JMS, JSP, servlet, EJB and JTA ect. contents to proceed the emphatic treatise.
Then, in the system designed part, according to the need in system capability, this text put forward to many layers construction based on the J2EE, satisfied the logical and reasonable solution in operation system, and present the programming and design in the network system, function...etc., the applying system and the safe system ect.
Finally, in system realized part, this text gived the full description within each layer constructions in the system realized way, including the Client, the server of J2EE, the business enterprise information system layer and the JDBC realized technique etc. Through the applications in these technical, it made the system have very strong flexibility, currency, compatibility and maneuverability, each layer can be absorbed in the particular role and functions. And described the function to manage the system in audit. The point is chose the audit object, official document manages two representative mold pieces to expatiate the system realizes process. All realizations of the system function will certainly raise the manage level in municipal class audits bureau in maximum.
引文
[1] 国家信息化领导小组．关于我国电子政务建设指导意见．中办发[2002]17号文
[2] 审计署办公厅关于地方审计机关信息化建设有关问题的通知．审办计发[2002]161
[3] 四川省审计厅．2004年四川省审计信息化工作指导意见．川审发[2004]20号文
[4] 四川省审计厅．2004年信息化工作安排意见．川审发[2004]10号文
[5] 审计署办公厅．审计信息化系统建设规划．审办发[2000]125号
[6] 审计署软件开发委员会．审计软件开发指南．北京：中国时代经济出版社，2001
[7] 审计署．2003至2007年审计工作发展规划．国审发[2002]12号文
[8] [美] Stephanie Bodoff, Dale Green, Kim Haase, Eric Jendrock, Monica Parian, Beth Stearns等著, sharetop,worldheart, zhaoy, bruce等译。 J2EE Tutorial中文版.铁道出版社, 2004
[9] 电子政务总体设计与技术实现．电子工业出版社．2003．7
[10] [美]Martin Fowler等著，王怀民等译．企业应用架构模式．机械工业出版社．2004．7
[11] [美]John vlissides等著，刘天北等译．J2EE核心模式．机械工业出版社．2005．5
[12] 审计署信息化建设办．审计信息化建设指导书．2005．5
[13] 蔡立军主编．网络系统集成技术．清华大学出版社．2004．4
[14] [Paul J etc. Building Java Enterprise Systems with J2EE. Sams, Macmillan, Pearson. 2001,6.
[15] 美]Subrahmanyam Allamaraju等著，马树奇译．J2EE编程指南(1．3版)．电子工业出版社，2002
[16] George Recse. Database Programming with JDBC and JAVA(Second Edition) . O'Reilly&Associates, Inc. 2002,3.
[17] 务实工作室 来源：CSDN，J2EE1．4的多层Web框架技，http://www.uml.org.cn/j2ee/j2eel12802.htm
[18] 刘晓华 陈亚强等编．J2EE应用开发详解．电子工业出版社，2004．10
[19] 刘大玮 马传宝石 孙颖洁编著，SQL Server数据库项目案例导航．清华大学出版社，2005．7
[20] 王军．基于JMS的消息中间件设计与实现．计算机工程．2003
