国家审计数智化转型的“云边端”智慧协同构建研究
DOI:
作者:
作者单位:

作者简介:

通讯作者:

中图分类号:

基金项目:

国家自然科学基金(71472090,71971218,71072039);江苏省高校哲学社会科学研究重大项目(2021SJZDA029);江苏省社会科学基金研究项目(22GLB016);江苏省教育科学规划重点课题(项目编号:B/2022/01/105);南京审计大学江苏省公共工程审计重点实验室项目


Author:
Affiliation:

Fund Project:

undefined

  • 摘要
  • |
  • 图/表
  • |
  • 访问统计
  • |
  • 参考文献
  • |
  • 相似文献
  • |
  • 引证文献
  • |
  • 资源附件
  • |
  • 文章评论
    摘要:

    国家审计数智化转型面临着数据共享壁垒、算力分配不均、各类复合型风险防控缺乏有效协同等严峻挑战。同时,已有研究虽然聚焦具体的数智技术应用、审计方法模式创新、AI审计生成式风险监管等领域,但总体缺乏基于目标引领、核心机制协同的系统设计理念。为此,创新性地提出了以“经济监督-政治监督”双重目标为算法底层逻辑的国家审计“云边端”智慧协同构建方案,突破了传统的分散式“技术赋能-机制创新”研究范式,着重对中心云审计、边缘场景审计、项目终端审计之间的算力算法协同,对“巡审联动”机制实现的算法基座等“云边端”智慧协同核心机制及其交互效应进行了深入剖析。同时,从各领域、各层级、各项目终端数智审计能力差异以及“云边端”复杂风险组态分布等事实出发,提出了“云边端”智慧协同的“分布式-阶段性”动态规划建议、阐释了数智审计风险(尤其是AI审计的生成式风险)多维协同管理机制。“云边端”智慧协同模式的提出对国家审计数智化转型的独特价值表现为:其算法体系内嵌并融合了“经济体检”与“政治体检”双重目标实现机制,中心统筹、边缘聚焦、终端响应的三层算力算法治理协同能够有效突破数据壁垒、实现审计的穿透式监督,进而为中国特色审计监督体系数智化转型提供了系统性解决方案。

    Abstract:

    The digital transformation of national auditing is facing significant challenges including datasharing barriers, uneven allocation of computing power, and lack of effective coordination in managing complex risks. While existing research has focused on specific digital technology applications, innovative audit methodologies, and AIgenerated risk supervision, it generally lacks a systematic design philosophy guided by clear objectives and core mechanism coordination. This study innovatively proposes a “cloudedgeterminal” intelligent coordination framework for national auditing, with the dual objectives of “economic supervisionpolitical supervision” as its algorithmic foundation. Breaking away from traditional fragmented “technology empowermentmechanism innovation” research paradigms, it provides an indepth analysis of the core mechanisms of “CloudEdgeTerminal” intelligent coordination, including computing power and algorithm synergy between central cloud auditing, edge scenario auditing, and project terminal auditing, as well as the algorithmic foundation for implementing the “InspectionAudit linkage” mechanism. Furthermore, considering the varying capabilities of digital auditing across different domains, administrative levels, and project terminals, as well as the complex risk configurations in the “CloudEdgeTerminal” ecosystem, this study proposes a “DistributedPhased” dynamic planning approach for intelligent coordination and elaborates on a multidimensional risk management mechanism for digital auditing (particularly addressing AIgenerated risks in auditing). The unique value of the “CloudEdgeTerminal” intelligent coordination model lies in its algorithmic system that inherently integrates the dual objectives of “Economic Health Check” and “Political Health Check. ” The threetier governance coordination of centralized planning, edgefocused execution, and terminalresponsive implementation effectively breaks down data barriers and enables penetrating audit supervision, thereby providing a systematic solution for the digital transformation of Chinas distinctive audit supervision system.

    参考文献
    相似文献
    引证文献
引用本文

李昆.国家审计数智化转型的“云边端”智慧协同构建研究[J].审计与经济研究,2026,41(3):37-46

复制
分享
文章指标
  • 点击次数:
  • 下载次数:
  • HTML阅读次数:
  • 引用次数:
历史
  • 收稿日期:
  • 最后修改日期:
  • 录用日期:
  • 在线发布日期: 2026-06-11
  • 出版日期: