电子政务与审计信息化分析.pptx

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,*,中华人民共和国审计署,CNAO,*,中华人民共和国审计署,CNAO,中国,电子政务与审计信息化,中国审计署刘家义副审计长,9月于奥斯陆,E-Government and Audit Computerization,in China,Presented by,Mr.Liu Jiayi,Deputy Auditor General of the National Audit Office,of the Peoples Republic of China,September 11,Oslo,电子政务与审计信息化分析,第1页,电子政务工程,审计信息化,E-Government,Audit Computerization,电子政务与审计信息化分析,第2页,中国电子政务建设于上世纪,80,年代末起步，中央和地方政府机关建设了办公自动化,(OA),系统，建立了范围有限内部信息网络，逐步普及计算机在公文处理、计划统计等方面应用。,电子政务工程,The construction of E-Government framework in China has started in the late 1980s since the initiation of first E-Government program in which the governments both at central and local levels built up office automation(OA)systems and established an intranet with limited coverage and computers were gradually given widely use in the processing of official documents and preparing of plans and statistics.,E-Government,电子政务与审计信息化分析,第3页,本资料起源,电子政务与审计信息化分析,第4页,20,世纪,90,年代以来，中国中央政府正式开启了以“金”字为代表,5,项电子政务工程。,电子政务工程,The Central Government of China has formally launched the Golden Projects as a series of separate information structure initiatives aimed at building E-Government in China ever since 1990s.,E-Government,电子政务与审计信息化分析,第5页,“,金桥工程”,“,金关工程”,“,金卡工程”,“,金税工程”,“,政府上网工程”,电子政务工程,Golden Bridge Project,Golden Customs Project,Golden Card Project,Golden Tax Project,Government online Project(GOP),E-Government,电子政务与审计信息化分析,第6页,“,金桥工程”。,又称国家公用经济信息通信网建设工程。其主要任务是沟通政府部门之间信息专用网，强化信息资源共享。,电子政务工程,Golden Bridge Project is the network infrastructure for providing economic information service.The interconnection network established shall link up all government departments for enhancing information-,E-Government,Sharing.,电子政务与审计信息化分析,第7页,“,金桥工程”,“,金关工程”,“,金卡工程”,“,金税工程”,“,政府上网工程”,电子政务工程,Golden Bridge Project,Golden Customs Project,Golden Card Project,Golden Tax Project,Government online Project (GOP),E-Government,电子政务与审计信息化分析,第8页,“,金关工程”。,又称为海关联网工程，其主要任务是推广电子数据交换（,EDI,）技术，实现货物通关自动化、国际贸易无纸化，以提升政府工作效率，预防造假舞弊。,电子政务工程,E-Government,Golden Customs Project is intended to introduce Electronic Data Interchange(EDI)technology and realize automatic customs clearance of goods and paperless international trade.This system shall also improve efficiency and prevent illegal activities such as falsification and fraudulence.,电子政务与审计信息化分析,第9页,“,金桥工程”,“,金关工程”,“,金卡工程”,“,金税工程”,“,政府上网工程”,电子政务工程,Golden Bridge Project,Golden Customs Project,Golden Card Project,Golden Tax Project,Government online Project(GOP),E-Government,电子政务与审计信息化分析,第10页,“,金卡工程”。,又称自动化支付系统及电子货币工程，它是借以实现金融电子化和商业流通当代化必要伎俩。,电子政务工程,E-Government,Golden Card Project is intended to create a unified payment clearance system to allow the widespread use of credit and debit cards across China.The existence of a truly national banking network is essential for the successful development of E-Finance and E-Commerce.,电子政务与审计信息化分析,第11页,“,金桥工程”,“,金关工程”,“,金卡工程”,“,金税工程”,“,政府上网工程”,电子政务工程,Golden Bridge Project,Golden Customs Project,Golden Card Project,Golden Tax Project,Government online Project(GOP),E-Government,电子政务与审计信息化分析,第12页,“,金税工程”。,又称以增值税发票联网核查为主要内容税收核查工程。当前核查网络已经联通全国,3835,个县级以上税务机关，包括增值税发票犯罪案件大幅度下降。,电子政务工程,Golden Tax Project refers to the establishment of on-line checking network and Value Added Tax invoices are the main targets of on-line checking.Up to now,a checking network has been build up linking up 3835 taxation authorities at and above county levels nationwide and played an important role of diminishing criminal cases in relation to Value Added Tax invoices.,E-Government,电子政务与审计信息化分析,第13页,“,金桥工程”,“,金关工程”,“,金卡工程”,“,金税工程”,“,政府上网工程”,电子政务工程,Golden Bridge Project,Golden Customs Project,Golden Card Project,Golden Tax Project,Government online Project(GOP),E-Government,电子政务与审计信息化分析,第14页,“,政府上网工程”。,经过提供政府网站信息资源共享和应用项目，开设面向公众服务窗口。同时带动“企业上网工程”、“家庭上网工程”等，实现各行各业、千家万户联入网络，信息共享，加紧形成“网络社会”。,电子政务工程,Government online Project(GOP)refers to the promotion of the establishment of formal government websites so that the public could acquire government information and procure specific government services via the means of Electronic Service Delivery.After the launching of GOP,the government is then implementing what are known as the Enterprise online and Family online Projects to lay a base for“E-Society”by providing government offices,enterprises and personal users access to the,E-Government,internet for information-sharing.,电子政务与审计信息化分析,第15页,中国电子政务目标是：经过电子政务建设，适应改革开放和当代化建设对政务工作要求，转变政府职能，提升工作效率和监管有效性，增强政府工作科学性、协调性和公开性，全方面提升依法行政能力，更加好地服务于人民群众。,电子政务工程,The Chinese government has set ambitious visions in the implementation of E-Government:quicken the pace of change in government functions to suit the requirement of reform,opening up and modernization policies,improve the performance of government operation,introduce new government measures in a scientific manner and more effective mechanisms to monitor the economic activities,place a greater emphasis on central co-ordination and transparency of government work,carry out administrative functions in accordance with law and provide better service for the public.,E-Government,电子政务与审计信息化分析,第16页,近五年内，中国电子政务建设主要任务是：,电子政务工程,The following key issues need to be addressed in the next 5 years for implementing E-government in China.,E-Government,电子政务与审计信息化分析,第17页,一、建设和整合统一电子政务网络，确保业务系统互联互通，信息共享。,电子政务工程,A uniform and integrated E-Government network is needed to be constructed to ensure all business systems connected and information shared.,E-Government,电子政务与审计信息化分析,第18页,二、建设和完善财政、金融监管、海关、税务、社会保障、农业、质量监督、水利、审计信息化即“金审工程”，等,12,个重点业务系统。,电子政务工程,Key service networks involving Public Finance,Customs,Taxation,Social Security,Agriculture,Product Quality Control,Water Resource and Audit Information(known as the Golden Audit Project)should be constructed and improved.,E-Government,电子政务与审计信息化分析,第19页,三、编制政务信息资源建设规划，开发人口、法人单位、自然资源、空间地理等基础信息数据库。,电子政务工程,DB,A general plan for establishing of governance information resource databanks storing basic information like population,judicial entity,natural resource and geography shall be prepared.,E-Government,电子政务与审计信息化分析,第20页,四、建设和完善政府网站，加紧政务信息公开步伐，主动推进公共服务。,电子政务工程,Government websites should be popularized and better managed in order to enhance transparency of governance information and promote public service.,E-Government,电子政务与审计信息化分析,第21页,五、建立安全、保障、信任体系，建设应急支援中心和数据灾难备份设施。,电子政务工程,A security system should be established to assure information to deliver safely and correctly,backed up by emergency support center and data disaster recovery system.,E-Government,电子政务与审计信息化分析,第22页,六、完善电子政务标准和规范。,七、加强对公务员信息化培训和考评。,八、加紧推进电子政务法制建设。,电子政务工程,A full set of E-Government standards and regulations are required to be set down.,Training and examination shall be enhanced for the public servants.,The construction of E-Government legal framework is to be accelerated.,E-Government,电子政务与审计信息化分析,第23页,电子政务工程,审计信息化,E-Government,Audit Computerization,电子政务与审计信息化分析,第24页,因为中国财政、税务、海关等部门和金融、电力、石化、铁路、民航等主要行业信息化程度提升，财务会计软件应用普及，传统审计职业受到了前所未有挑战。尤其是会计领域出现了计算机犯罪和舞弊，对计算机信息系统检验成为审计工作必须包括新领域。,With the increasing use of information and networking technologies both in government agencies like public finance,taxation,customs and major enterprises such as monetary institution,power company,petrochemical industry,railway and civil aviation company,as well as the rapid development and application of accounting software,traditional audit has encountered unprecedented challenges.Especially due to the computer crimes and fraud emerging in the accounting sector,audit of information system has gradually become,审计信息化,Audit Computerization,a new target of audit,supervision.,电子政务与审计信息化分析,第25页,审计人员必须掌握计算机技术；,审计机关作业方式必须做出调整；,计算机必须成为审计工作主要伎俩和工具。,Auditors are required to master information technology;,The present situation of manual audit work shall be changed;,Computer is sure to be the main means and tool of audit work.,Audit Computerization,审计信息化,电子政务与审计信息化分析,第26页,中国审计署提出了建设审计信息化系统即“金审工程”规划。得到了中国政府认同和支持，而且列入中国电子政务重点业务系统，成为风靡中国,IT,界“,12,金”之一。,E-GOVMENT,CNAO put forward its idea to realize auditing based on information technology through an ambitious IT project,which was named Golden Audit Project and subsequently got its approval from the Central Government as one of the 12 key IT infrastructure projects under the E-Government framework of China.,审计信息化,Audit Computerization,电子政务与审计信息化分析,第27页,“,金审工程”建设目标是：建成对重点被审计单位财务信息系统及相关电子数据进行亲密跟踪、实施全方面有效监督审计信息化系统，建立起一个适应信息化崭新审计模式,“,预算跟踪,+,联网核查”。,The aim of Golden Audit Project is to establish an auditing information system that enables data-tracing and effective control over the financial information system and relevant electronic data in major auditees and introduce a new model of audit that features“budget follow up+on line review”which better caters to the requirement of auditing in IT context.,审计信息化,Audit Computerization,电子政务与审计信息化分析,第28页,经国务院同意，“金审工程”于5月正式开启。一期投资2300万美元,其主要内容是：,Approved by the State Council,the Golden Audit Project was launched in May with a total budget of 23 million US Dollars for the first phase of project.,审计信息化,Audit Computerization,电子政务与审计信息化分析,第29页,网络建设。,依靠电子政务统一网络平台，实现审计署与,18,特派办、,25,个派出局、,31,个省级审计机关和部分重点被审计单位广域联通。,Network Construction,:to build up a wide area audit network on the basis of E-Government web system connecting the CNAO with 18 resident offices,25 dispatched offices and 31 provincial audit offices nationwide as well as major audited bodies.,审计信息化,（金审工程）,Audit Computerization(,Golden Audit,),电子政务与审计信息化分析,第30页,一、开发一个含有办公室自动化（,OA,）和审计现场支持双重功效审计机关辅助办公系统。,软件开发,To develop the Computer-Aided Office System(CAOS)with dual functions of office automation(OA)and field-audit support.,审计信息化,（金审工程）,Audit Computerization(,Golden Audit,),Software Development:,电子政务与审计信息化分析,第31页,二、开发一个能与审计机关远程交互信息现场审计实施系统，满足计算机环境下办公和审计需求。,软件开发,审计信息化,（金审工程）,to develop a field-audit implementation system which enables the telecommuting of information with audit institutions that can satisfy both office and audit business requirements under IT context.,Audit Computerization(,Golden Audit,),Software Development:,电子政务与审计信息化分析,第32页,数据库建设,。计划建立若干个数据库，为行政决议、审计业务提供信息支持。,Database Construction:,to construct a group of database for service of effective information to audit assignments and decision-making.,审计信息化,（金审工程）,Audit Computerization(,Golden Audit,),DB,电子政务与审计信息化分析,第33页,规范标准制订、已经完成世界银行贷款审计项目、企业财务审计项目、商业银行审计、审计软件开发四个指南编制。,审计管理、业务代码标准正在草拟。,审计署负担了,财务会计软件数据接口标准,编写组织工作。,The CNAO has prepared the Audit Manual for World Bank Loan Project,Enterprise Financial Audit Manual,Business Bank Audit Manual and Guidelines for Audit Software Development;,The CNAO is drafting a code standard for the audit management and business;,The CNAO has taken the task of preparing The Interface Standard for Financial Accounting Software Data.,审计信息化,（金审工程）,Audit Computerization(,Golden Audit,),电子政务与审计信息化分析,第34页,一、是开展全员计算机基础知识和操作技能培训，,二、是开展以能够联接被审计单位数据库、能够使用计算机软件开展审计为主要内容骨干培训。,The junior training is to teach Computer ABC as well as basic IT skills for all staff of the CNAO.,The senior training aims to train backbone auditors to improve the trainees ability to use computer software and network-linkage for IT audit.,审计信息化,（金审工程）,Audit Computerization(,Golden Audit,),电子政务与审计信息化分析,第35页,审计署在审计被审计单位电子数据、信息系统和试行远程网上审计方面取得了显著成效，初步探索到了经验。,与中国科学院合作开展,网络环境下审计监督技术,研究。,The CNAO has also launched a number of pilot IT audit assignments in the fields of audit of electronic data,IS,Audit and remote online audit and achieved prominent,experiences and results.,With the cooperation of Chinese Academy of Science,the CNAO is undertaking a research on Audit Supervision,under the Network Environment.,审计信息化,Audit Computerization,电子政务与审计信息化分析,第36页,能够相信，伴随“金审工程”建设，中国审计将形成伎俩先进、方式当代、资源优化、监督有力审计工作新局面。,Through the successful implementation of Golden Audit Project,the CNAO shall enter a“mature”,stage both in audit methodology and resource provision.It is firmly believed that the use of modern technologies shall further propel the development of audit supervision in China.,审计信息化,Audit Computerization,电子政务与审计信息化分析,第37页,年秋季，中国审计署拟再次召开计算机审计国际研讨会，我在这里盛情邀请参加过研讨会同事，再度聚首北京，也期望更多新朋友参加。,An international seminar on IT Audit will be hosted by the CNAO again in Autumn and I would like to take this opportunity to extend my sincere invitation for our friends and colleagues to participate the seminar in Beijing.Both old acquaintances and new friends shall be welcome in Beijing.,北京,Beijing,电子政务与审计信息化分析,第38页,