文章基本信息

标题：Research on Application of Big Data in Local Government Debt Audit
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作者：Xuefeng Li
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2020
卷号：214
页码：1-5
DOI：10.1051/e3sconf/202021401024
出版社：EDP Sciences
摘要：While big data provides massive information for auditing work, it also changes the specific requirements of audit procedures. The pressure of economic downward has increased the concealment of local government debt risks in China, hence the requirements for its audit have increased accordingly. This paper combines the method of investigation and theoretical analysis to study the status quo of local government debt. Based on big data, the audit procedure of local government debt is designed in order to provide a reference for actual government debt audit work.