金審工程宣傳手冊(cè)

1、目 錄第一章 金審工程簡(jiǎn)介..................................................................................................11.1 項(xiàng)目背景...................................................................................................

2、......11.2 目標(biāo)和任務(wù).....................................................................................................11.3 審計(jì)業(yè)務(wù)分析............................................................................................

3、.....21.4 建設(shè)模式.........................................................................................................3第二章 金審工程應(yīng)用系統(tǒng)總體設(shè)計(jì)..........................................................................42.1 應(yīng)用系統(tǒng)綜

4、述.................................................................................................42.2 應(yīng)用平臺(tái).........................................................................................................52.3 審計(jì)應(yīng)

5、用系統(tǒng).................................................................................................8第三章 審計(jì)管理系統(tǒng)..................................................................................................93.1 綜述....

6、.............................................................................................................93.2 領(lǐng)導(dǎo)決策區(qū)...................................................................................................10

7、3.3 審計(jì)計(jì)劃管理...............................................................................................103.4 審計(jì)統(tǒng)計(jì)管理...............................................................................................113.5 審計(jì)

8、檔案管理...............................................................................................113.6 現(xiàn)場(chǎng)查看.......................................................................................................123.7 審計(jì)

9、公文.......................................................................................................133.8 人力資源管理..............................................................................................143.9 網(wǎng)上培

10、訓(xùn).......................................................................................................143.10 審計(jì)文獻(xiàn).....................................................................................................153.

11、11 業(yè)務(wù)支撐庫.................................................................................................15第四章 現(xiàn)場(chǎng)審計(jì)實(shí)施軟件........................................................................................164.1 綜述.....

12、..........................................................................................................164.2 采集轉(zhuǎn)換.......................................................................................................1

13、74.3 審計(jì)分析.......................................................................................................184.4 審計(jì)抽樣..................................................................................................

14、.....194.5 審計(jì)底稿.......................................................................................................204.6 審計(jì)項(xiàng)目管理..........................................................................................

15、.....20第一章 第一章 金審工程簡(jiǎn)介 金審工程簡(jiǎn)介1.1 項(xiàng)目背景 項(xiàng)目背景審計(jì)是對(duì)國家財(cái)政、金融、企業(yè)的財(cái)政財(cái)務(wù)收支活動(dòng)的真實(shí)、合法和效益進(jìn)行審計(jì)監(jiān)督。隨著經(jīng)濟(jì)建設(shè)的發(fā)展和信息網(wǎng)絡(luò)技術(shù)的日益普及，財(cái)務(wù)會(huì)計(jì)核算單位和經(jīng)濟(jì)管理部門利用計(jì)算機(jī)技術(shù)的程度越來越高，審計(jì)人員面對(duì)的再也不是以往的紙質(zhì)賬簿和會(huì)計(jì)資料，這對(duì)審計(jì)人員帶來了極大的挑戰(zhàn)。李金華審計(jì)長(zhǎng)向廣大審計(jì)人員發(fā)出了“審計(jì)人員不掌握計(jì)算機(jī)技術(shù)，將失去審計(jì)資格”的告誡。1998 年審

16、計(jì)署向國務(wù)院提出建設(shè)審計(jì)信息化系統(tǒng)的構(gòu)想，并成立了信息系統(tǒng)建設(shè)規(guī)劃領(lǐng)導(dǎo)小組，組織專門力量著手審計(jì)信息化工程的立項(xiàng)工作。2002年，金審工程列入了國家電子政務(wù)建設(shè)的總體規(guī)劃，成為國家電子政務(wù)建設(shè)的總體規(guī)劃“十二金工程”之一。一期工程已在 2002 年通過國家基本建設(shè)立項(xiàng)審批，建設(shè)期兩年，投資 1.92 億。目前，金審工程一期建設(shè)順利，進(jìn)入向全國各級(jí)審計(jì)機(jī)關(guān)推廣部署階段。1.2 目標(biāo)和任務(wù) 目標(biāo)和任務(wù)金審工程的建設(shè)總目標(biāo)是：建成對(duì)財(cái)政收支或

17、者財(cái)務(wù)收支的真實(shí)、合法和效益實(shí)施有效審計(jì)監(jiān)督的信息化系統(tǒng)。實(shí)施“預(yù)算跟蹤+聯(lián)網(wǎng)核查”審計(jì)模式，從而逐步實(shí)現(xiàn)審計(jì)監(jiān)督的三個(gè)“轉(zhuǎn)變” ，即從單一的事后審計(jì)轉(zhuǎn)變?yōu)槭潞髮徲?jì)與事中審計(jì)相結(jié)合，從單一的靜態(tài)審計(jì)轉(zhuǎn)變?yōu)殪o態(tài)審計(jì)與動(dòng)態(tài)審計(jì)相結(jié)合，從單一的現(xiàn)場(chǎng)審計(jì)轉(zhuǎn)變?yōu)楝F(xiàn)場(chǎng)審計(jì)與遠(yuǎn)程審計(jì)相結(jié)合。增強(qiáng)審計(jì)機(jī)關(guān)在計(jì)算機(jī)環(huán)境下查錯(cuò)糾弊、規(guī)范管理、揭露腐敗、打擊犯罪的能力，維護(hù)經(jīng)濟(jì)秩序，促進(jìn)廉潔高效政府的建設(shè)，更好地履行審計(jì)法定監(jiān)督職責(zé)。金審工程建設(shè)的總?cè)蝿?wù)可以