审计局联网审计建设项目一期工程项目建议书

审计局联网审计建设项目一期工程项目建议书 目录 第1章 项目概述 ................................................5 1.1 项目名称、项目承担单位 ....................................5 1.2项目建议书编制依据 .........................................5 1.3建设内容概况 ..............................................6 1.3.1建设目标 ..............................................6 1.3.2建设内容 ..............................................7 1.3.3建设周期 ..............................................8 第2章 项目的意义及建设必要性 ....................................8 2.1项目建设的背景 ............................................8 2.1.1金审工程对审计信息化推进 .................................8 2.1.2社会发展对审计信息化推进 .................................8 2.2台州审计局审计工作的现状和存在的问题 ..........................9 2.2.1审计工作还处于“帐套式”审计阶段，无法计算机信息系统数据 .......9 2.2.2对于已有的数据分析模型，无法共享和再利用，审计资源浪费大 ...... 10 2.2.3 数据规模大，使用个人电脑无法进行处理 ......... 错误～未定义书签。 2.3 项目建设的必要性 ......................................... 10 第3章 项目承担单位概况 ........................................ 11 3.1单位简况 ................................................ 11 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 3.2机构职责 ................................................ 12 3.3现有信息化状况 ........................................... 13 第4章 需求分析 .............................................. 13 4.1联网审计专用平台.......................................... 13 4.2数据传输功能 ............................................. 14 4.3数据采集与转换功能 ........................................ 14 4.4数据处理功能 ............................................. 15 4.5审计分析与预警功能 ........................................ 16 4.6结果展现功能 ............................................. 17 4.7审计疑点提取功能.......................................... 17 4.8决策支持功能 ............................................. 17 4.9与金审一期工程的交互功能 ................................... 18 4.10 联网审计业务流程图 ...................................... 20 4.11可扩充的功能架构 ......................................... 21 第5章 总体 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 ............................................... 21 5.1系统建设的总体目标及需求 ................................... 21 5.2 本期项目建设的总体内容 .................................... 23 5.3建设内容 ................................................ 24 5.3.1建设联网审计平台 ...................................... 24 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 5.3.2打造一个资源共享中心 ................................... 25 5.4 本期建设内容 ............................................ 26 第6章 项目本期建设方案 ........................................ 26 6.1软硬件建设 .............................................. 26 6.2利用现有系统 ............................................. 27 6.3网络系统设计 ............................................. 28 6. 4系统安全设计 ............................................ 29 第7章 环保、消防、职业健康安全和节能 ............................ 30 7.1 环境保护 ................................................ 30 7.2 消防 ................................................... 31 7.3 职业安全卫生 ............................................ 31 7.4 节能 ................................................... 31 第8章 项目承担单位、协作单位与人员............................... 32 8.1领导组织机构及项目负责人 ................................... 32 8.2建设机构 ................................................ 32 8.3运行维护机构或方式 ........................................ 32 8.4技术力量和人员配置 ........................................ 33 第9章 建设工期及时间安排 ....................................... 34 9.1建设步骤 ................................................ 35 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 9.2实施 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 ................................................ 36 第10章 投资估算、资金筹措 ...................................... 36 10.1投资估算 ............................................... 36 10.2资金筹措 ............................................... 37 第11章 效益分析 .............................................. 37 11.1经济效益 ............................................... 37 11.2社会效益 ............................................... 38 11.3项目风险评估 ............................................ 39 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 第1章 项目概述 1.1 项目名称、项目承担单位 项目名称:台州市审计局联网审计建设项目一期 项目承担单位:台州市审计局 项目负责人:阮骍良 1.2项目建议书编制依据 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); 2、《电子政务工程技术指南》(国信办[2003]2号); their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 3、《电子政务 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 化指南?总则》(国标委高新[2002]42号); 4、《国务院办公厅关于利用计算机信息系统开展审计工作有关问题的通知》(国办发[2001]88号); 5、《金审工程建设管理暂行办法》; 6、《金审工程财务管理办法》; 7、《金审工程项目管理办法》; 8、《审计软件开发指南》; 9、《审计署办公厅关于〈审计信息化系统建设规划(摘要)〉的通知》(审办办发[2000]125号); 10、《审计署关于〈全国审计信息化发展第十一个五年规划纲要〉》; 11、《审计署关于印发〈2004年审计信息化工作指导意见〉的通知》; 12、《中共浙江省委办公厅浙江省人民政府办公厅关于转发〈省信息化工作领导小组关于我省电子政务建设指导意见〉的通知》; 13、《浙江省电子政务十一五发展规划》; 14、《浙江省审计信息化系统建设五年规划》; 1.3建设内容概况 1.3.1建设目标 根据审计署关于印发《联网审计系统》规格说明书—计算机审计实务公告第19号的通知(审计发[2009]48号)，构建联网审计系统their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 的基本原则是:应当体现联网优势，具备实时或者亚实时采集被审计单位数据、动态预警、实时核查的功能，促进审计工作实现远程审计与现场审计相结合、动态审计与静态审计相结合、事中审计与事后审计相结合，更好地发挥审计“免疫系统”功能;确保被审计单位经济管理、生产经营所使用的信息系统(以下简称生产系统)正常运行、数据安全;严格区分被审计单位工作人员的管理操作和审计人员的审计操作，明确责任。 按照“预算跟踪+联网核查”的模式构建“台州市联网审计系统”的目的:适应管理信息化、会计信息电子化的形势，充分发挥审计“免疫”系统功能，通过与被审计单位的经济管理和会计核算信息系统的联网，随时取得并跟踪、分析、审查被审计单位的财政财务预算计划、资金流向、资金使用、业务数据等电子信息和有关资料，对政府资金进行全过程实时监督、纵向横向分析比较和宏观绩效审计，实现资源共享与网络化审计，实现审计工作信息化与实时监督化，提高审计效率和工作质量，更好地发挥审计监督、预防和评价作用，更好地发挥审计“免疫系统”建设性功能。 1.3.2建设内容 根据我局实际工作业务角度出发,联网审计系统一期的建设范围和对象:国库集中支付系统和市本级会计核算中心。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 1.3.3建设周期 联网审计系统建设按照“统筹规划、市县联动、节约成本、分步扩展”原则，逐步实现对部门预算、财政地税、社保和住房公积金等部门的联网审计。 第2章 项目的意义及建设必要性 2.1项目建设的背景 2.1.1金审工程对审计信息化推进 国家信息化领导小组2002年第一次会议，决定在"十五"期间建设电子政务一期工程，把电子政务建设作为我国信息化工作的重点，政府先行，带动国民经济和社会信息化建设，加快10个重要业务系统的建设，其中包括审计系统"金审工程"的建设。金审工程列入国家电子政务一期工程，使审计信息化工作进入了一个崭新的阶段。金审工程的全面实施对审计机关的工作将带来巨大的影响，审计机关应凭借金审工程的契机，转换审计工作的管理模式，以高效率、高质量、高利用率更好地为审计事业服务。随着金审工程一期的顺利完成，各审计局不断的对审计信息化提出了更高的要求，同时对联网审计的探索也在不断的进行着。 2.1.2社会发展对审计信息化推进 在社会经济快速发展下，我们跨入了信息化时代。审计的对象逐渐开始演变为系统内部控制和电子数据，审计人员开始面对众多数量their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 和类型的数据，怎样才能对数据进行有效分析，使之转化为审计人员有用的信息,现实“倒逼”着我们必须扬弃传统的审计方法，迅速向现代审计方法转型。 现代审计方法必须要能够适应这种审计环境，要能够对海量数据进行筛选分析，从而实现审计目标。这就要求我们应当将工作重点转向审计技术方法体系的系统开发和应用——就是在明确审计对数据需求的基础上，进行数据规划，借用平台对这些数据开展系统化，层次化的研究，以满足审计业务发展的需求。按照系统分析把握总体，关联分析确定重点、验证分析筛选线索的思路，运用多维审计分析方法，对财务数据和业务数据的逻辑关系进行综合分析。 2.2台州审计局审计工作的现状和存在的问题 2.2.1审计工作还处于财务数据计算机审计阶段，无法实现对海量业务数据计算机审计 目前的审计工作，还是按照传统的审计工作方式，先从查看、翻阅被审计单位的财务账表、记账凭证做起。即使使用计算机软件，也是把财务账表和凭证重建到软件当中，使用检索和浏览的方式，在计算机中查看、翻阅，仍然使用的是传统的“帐套式”审计方法。 由于近些年的审计力度的不断加大，单位记账已经越来越规范，发现的审计问题已经相对减少，从最近的审计案例上来看，更多的审计重大问题是在其业务数据上找到的。比如在审计法院系统时，通过对其立案系统的业务数据进行分析，计算出各案件款项的实际收支情their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 况，摸清应当上缴财政的实际数额，与财政系统的收款数据进行比对，发现了上千万的资金未上缴财政，这个案例在当地的人大会上引起了轰动，并作为成果上报到审计署，得到了署领导的肯定。 但对于业务数据的审计，特别是财政、社保、税务、金融、保险、集团企业等数据相对集中，数据规模相对较大的单位，数据种类多、数据量大，使用现有的手工审计和现场作业实施软件，已经明显感到无法适应了。 2.2.2对于已有的数据分析模型，无法共享和再利用，审计资源浪费大 目前，审计机关针对大规模财务、财政、业务数据审计，已经摸索出一些数据分析模型，但这些模型都分散掌握在某些审计人员自己手中，急需一套管理软件进行管理。 而且，这些模型都有很强的数据针对性，通用性较差，也间接地影响了这些模型共享和再利用。 从这两点来看，浪费了很宝贵的审计方法资源。 综上所述，在金审工程一期建设的基础上，台州市审计局将重点开展联网审计系统建设，同时构建相应的安全体系。 2.3 项目建设的必要性 第一，是顺应信息化发展的需要。网络技术和会计信息电子化的发展，被审计单位普遍实现会计电算化和网络化，要求审计机关的作业方式必须与之相适应，传统的审计方式已难以开展审计;面对部分their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 已经取消了纸质账表的被审计单位更无法开展传统的审计。建设审计信息化系统，利用计算机网络技术对财政的财务和业务电子数据进行实地或远程审计，是当前和未来形势发展的需要。 第二，是提高审计效率的需要。需要审计的单位数量众多，随着国民经济的发展，需要审计的资金总量也越来越大，传统的审计方式和人员编制已经无法承受如此繁重的审计任务。运用计算机审计手段提高效率，是审计机关依法履行职责的必由之路。审计机关应当对重点部门和单位实行定期审计，必须调整现有审计人员的知识结构，运用先进的信息技术，依靠高科技，从根本上提高工作效率。 第三，是规范审计工作的需要。用现代信息技术支持并规范审计作业，是保证审计工作质量、降低审计风险的重要措施。审计机关十多年来形成的一套作业规范，对于保证审计工作质量发挥了重要的作用。但是，随着改革开放的深入，经济活动全球化，资金流动电子化，审计领域日益扩大。提高审计工作质量、防范审计风险的任务十分突出。借助现代信息技术的支持，从作业手段的现代化和工作程序的规范化两个方面控制和提高审计质量、降低审计风险;同时，也是防止可能发生的以审谋私行为的重要措施。 第3章 项目承担单位概况 3.1单位简况 台州市审计局是依法对市政府各部门和地方人民政府的财政收支，对国家的财政金融机构和企事业组织的财务收their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 支，及对领导干部、领导人员的经济责任进行审计监督的行政执法部门。 3.2机构职责 主要职责:组织实施国家审计方针政策、法律法规;组织指导、协调监督各级审计机关的业务;向市人民政府报告和向市人民政府有关部门通报审计情况，提出制定和完善有关政策法规、宏观调控措施的建议;对市级财政预算执行情况和其他财政财务收支，市级各部门、事业单位及下属单位的财务收支，市直属企业的财务收支，市本级重点建设项目的工程预算执行情况和决算，各县(市、区)人民政府的预算执行情况和决算，市属地方金融、保险机构和非银行金融机构的资产、负债和损益情况，社会保障基金、环境保护资金、社会捐赠资金及其他有关基金、资金的财政财务收支，国际组织和外国政府援助、贷款项目的财务收支，以及其他法律法规规定的事项进行审计;承担审计署授权的国家金融、保险企业、非银行金融机构和中央企事业单位的审计事项;组织实施对贯彻执行国家财经方针政策和宏观调控措施情况的行业审计、专项审计和审计调查;依法受理被审计单位对审计机关审计决定的复议申请;负责市本级经济责任审计;组织、指导下级审计机关进行经济责任审计;组织对市重点国有企业和重点建设项目的审计监督;组织实施对内部their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 审计的指导与监督;监督社会审计组织的审计业务质量;组织全市审计专业人员的业务培训;承办市政府、上级审计机关交办的其他事项。 3.3现有信息化状况 台州市审计局信息化程度较高，已经实行电子化办公。现有一套办公自动化系统，已经运行3年。业务人员使用笔记本电脑多年，人手一套“审计现场实施系统”，专门用于处理会计电算化。部分人员掌握数据库处理技术，用于处理被审计单位的业务数据。网络方面，已建成全市审计专网，上连省审计厅，下连各县市区审计局，已实行网上办公。 第4章 需求分析 信息化现状和需求分析，包括国内同类型项目建设情况，项目建设单位信息化现状及存在的问题。 本章节将从“台州市审计局联网审计项目”建设的总体需求目标、内容、功能、性能等方面对此次项目的建设需求做出分析，并根据技术发展和应用发展的角度去完善需求，以期为后续的系统规划、设计、实施提供强有力的建设依据。 4.1联网审计专用平台 联网审计专用平台功能构建在业务开发平台之上针对联网审计业务的专门业务应用开发平台，由于联网审计的目标、应用环境和应their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 实现的功能是基本清晰的，但工作范围、工作内容、操作步骤、应用结果的使用等还不是很具体和明确，需要审计人员在开展联网审计的过程中逐渐理清、调整、规范和完善。所以提供联网审计应用开发平台必须有高度的可扩展性和先进性，同时平台必须要高度的开放性。审计人员可以在联网审计专用平台中建立联网审计的具体应用。 审计专用平台要采用技术透明、标准的、开放有拓展性的，且已具有相当成熟度的现有开发平台进行二次开发。系统开发必须采用J2EE技术平台，以EJB体系构架作为核心，全面支持主流的EJB Server 如:BEA 公司的WebLogic，IBM的WebSphere，SUN ONE公司的iPlanet。数据库采用大型数据库Oracle，系统采用B/S结构，面向Internet/Intranet，完全基于Web、中间件和大型数据库的N层体系结构。由浏览器——WEB服务器——应用服务器——数据库服务器组成，系统的应用是基于框架结构设计。 4.2数据传输功能 数据采集接口是整个联网审计系统的关键，需突出实时性、周期性、动态性以及非现场性等特点。要采用数据解压缩等技术，提高系统的数据传输效率，支持多线程、断点续传、通过多重防火墙等功能。同时，采用数据加密等手段，确保数据传输中的安全性。 4.3数据采集与转换功能 注重数据质量，确保采集过来的数据具备真实性、完整性、一致their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 性、自治性和可用性。需要对数据进行预先清洗和转换，并形成审计中间表。 清洗，是对冲突数据进行选择，对冗余数据进行清理，对缺失数据进行修补，来提升数据的自治性、可用性和完整性。当数据内部出现不自治时，需要在几个互相冲突的数据间作出选择，选择出正确的数据来利用。当数据出现大量无用数据时，容易分散审计人员的精力和干扰职业判断，需对其进行清理，提升数据可用性。同时，对缺失数据进行修补，提升数据的完整性。 转换，则对数据的存储格式、类型、值域和特殊值等进行转换，提升其一致性和可用性。 生成审计中间表是对被审计单位的数据进行清理、转换和验证后，面向审计分析，建立起来的一个目标模式，是为审计人员提供的一个数据资源平台。 上述功能可以批量完成数据抽取、清洗、转换、装载等任务。支持对多数据库、多数据源、多种类型的数据来源，例如数据库、文本文件、Access 数据库，Excel 文件等的数据抽取、清洗、转换、装载等任务。同时，能自定义数据抽取、清洗、转换、装载过程的功能，提供将自定义过程作为资源进行管理、灵活调用和维护的功能。 4.4数据处理功能 提供数据整理和数据切分的功能，可以处理大数据量的信息，也可以根据不同的业务需求按照时间段、管辖范围以及权限划分数据。their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 能够自定义对数据进行特定处理流程的功能，提供将自定义过程作为资源进行管理、灵活调用和维护的功能。对数据处理的中间结果进行管理、清除、导出等功能。 4.5审计分析与预警功能 系统必须对分析性复核等审计方法提供全面的支持，支持下列技术和方法:(1)财务分析。支持财务管理工作中总结的各种财务分析方法和技术，如趋势分析、对比分析、结构分析、比率分析、因素分析等。(2)数理统计。为审计的总体分析、判断和预测服务，如数据分布情况分析、异常值分析、横向对比分析等等。 系统提供大量简捷适用的审计辅助工具，如明细帐、总帐、日记帐、会计凭证等审计查询工具。 根据被审计单位业务逻辑关系建立分析模型，根据审计监督要求，将一些定量、定性规定具体化为审计分析模型中的筛选、分组、统计等条件。系统支持审计分析指标的建立和提取功能，提供自定义审计分析指标及在审计分析指标中设置预警属性的功能。将模型计算出的结果设置阈值或边界条件，系统根据分析模型计算数值结果，如果符合条件就以预警信息的形式提示审计人员。 系统提供自定义建立审计分析模板功能、自定义审计分析结果和报警输出格式的模板功能，建立审计分析模板库、审计分析结果和报警输出格式模板库，提供对上述模板库的创建、管理、删除和维护功能。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 4.6结果展现功能 审计分析与预警结果可通过统计报表或图表的形式展现给审计人员，辅助统计表达功能、图形表达功能等，用趋势图(柱状表、园饼图、折线图等)的方式来反映审计分析与预警的结果，能直接关注要点，初步判断出哪些点是正常的，哪些点是异常的，能快速把握审计重点。另外，还需具备表达结果与关联数据的勾稽引用功能、结果展现数据导出功能。 4.7审计疑点提取功能 在审计分析与预警结果的基础上，提供建立审计疑点规则的方式、方法和工具，结合审计职业判断，可手工建立疑点库或建立疑点库提取规则库，可根据疑点库中定义的规则，由审计人员对被审计单位相关数据进行疑点提取，或者定时提取和根据某个预设条件提取;提供对审计疑点库的创建、管理、删除和维护功能。 能够自定义审计疑点提取流程和提取输出格式的功能，提供对疑点数据的浏览功能，提供将自定义过程作为资源进行管理、灵活调用和维护的功能。 4.8决策支持功能 决策层根据预警信息、疑点信息，结合审计管理系统(OA)提供的被审计单位基本情况及历年审计情况，确定重点审计对象及审计范围，符合条件的分别纳入下一年度审计计划或及时立项，实施现场审their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 计。 4.9与金审一期工程的交互功能 具备联网审计系统中审计端和被审计端的软件均可与审计实施系统平台(AO)和审计管理系统(OA)按照标准格式进行数据交换。 4.9.1业务整合方案 4.9.1.1业务整合示意图 4.9.1.2业务整合方案设计 远程联网审计系统与OA系统整合设计:联网审计系统的数据中心数据可传递给OA系统的被审计对象库;审计疑点可以传递给OAtheir own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 系统的计划管理模块;审计底稿可以传递给OA系统的档案管理模块;决策支持数据可传递给OA系统的领导查询模块，实现两套系统的业务交互。 远程联网审计与AO系统整合设计:联网审计的数据中心可以作为AO系统的数据源进行采集转换;联网审计形成的审计线索可以传递给AO系统的项目管理模块，作为现场作业工具软件分配审计任务、具体作业分析的参考素材。 4.9.2技术整合方案 4.9.2.1技术整合示意图 4.9.2.2技术整合方案设计 通过Portal工具进行整合:远程联网审计系统需要与OA系统、their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- AO系统交互的信息先通过Portal工具发布到信息门户界面(发布的文件格式可以是XML格式、WORD格式、EXCEL格式、文本格式、网页格式等)，OA系统和AO系统再从信息门户进行数据加载; 通过数据库接口技术整合:远程联网审计系统需要与OA系统、AO系统交互的信息，联网审计系统提供数据接口，并开发数据导出工具，输出多种格式的文件(XML格式、WORD格式、EXCEL格式、文本格式、网页格式等)，供OA/AO系统导入和采用，实现整合。 4.10 联网审计业务流程图 联网审计的业务流程如下: 数据采集审计分析、预警决策分析审计实施市OA结系统算分中析被审心结纳入下计单果年度审位资审报计计划料库计表数分审数疑决据析计据点市AO审计策分人采信审审计数据中心审计实财档案层析员集息计施系统政库预局预立警警项信审计息经验库疑其点他库被审审计审计分析模建立分析模型单计划型位管理 联网审计业务流程 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 4.11可扩充的功能架构 提供良好的可扩展能力，上述功能要能对多个被审计单位进行联网审计或同时执行多个联网审计项目。 第5章 总体方案 5.1系统建设的总体目标及需求 联网审计系统总体建设目标:基于台州市电子政务网络基础环境的现状，积极利用台州市各级政府部门的信息资源，按照“预算跟踪+联网核查”的模式,初步实现“三个转变”。 联网审计业务的开展方式不同于传统的审计业务，是一种“预算跟踪+联网核查”的新的审计模式。即，通过与财政、税务、行政事业单位、金融、企业等重点被审计单位的经济管理和会计核算信息系统的联网，随时取得他们的财政财务预算计划、资金流向、资金使用情况的电子信息和有关资料，审计人员不仅可以在审计现场而且可以在审计机关随时跟踪、分析、审查这些电子信息和资料，及时反馈审计意见，有效地规范被审计单位的财政财务行为;可以发现手工作业环境下难以查出的问题，还可以通过积累的数据库资料进行历史的、横向的分析比较。建立在计算机环境下新的审计模式。 1、基于台州市电子政务网络基础环境的现状，积极利用台州市各级政府部门的信息资源，按照“预算跟踪+联网核查”的模式,建设“联网审计系统”，最终实现审计署对审计的“三个转变”。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 2、提高监管效果与效率，实现资源共享和网络化审计;资金走向哪里，监督紧跟到哪里;政府支出到哪里，审计跟踪到哪里;资金使用到哪里，绩效评估开展到哪里;应用信息化、自动化手段，对政府资金进行全过程、实时监督。 5.1.1总体应用架构图 审计信息门户系统 审 计 管 理 系 统( 现 有 审 计 O A ) 档案管理网上培训统计管理现场查看计划管理行政办公数据采集转换台 州人力资源库审计文献库被审对象库领导决策专家经验库法规库 市前置机管理被 联 网远 程 联 网 审 计数据采集审 审数据 数据中心审计预警审计疑点审计分析决计策 计权限管理资源管理模型设计器审计模型审计线索 支数据清洗系传输 安全管理 企业安全管理考核细则加油站安全管理机构环境和安全管理程序安全管理考核细则外来器械及植入物管理 系统日志持审计成果审计底稿系统配置统对 全数据转换 面象现场作业工具(现有审计AO系统)规数据处理审计计算数据采集与转换审计查账项目管理自动审计划 方审计底稿数据分析数值分析统计抽样审计分析 案 审计管理信息平台:审计平台框架、工作流引擎、数据交换引擎、数据传输通道、数据挖掘及展现工具„„ 5.1.2总体应用架构说明 结合台州市审计局对联网审计的需求，兼顾台州市审计局原有基础条件，台州市市审计局联网审计系统的应用架构设计为:建设内容为1+1+1+2模式:即一个审计分析平台、一个数据交互系统、一个资源共享中心、一套联网审计规范制度和2个审计管理系统。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 一个审计平台即联网审计平台:主要建设的内容包含数据采集和传输、数据清洗、审计分析、审计模型管理、审计方法体系和审计预警管理。 一个资源共享中心:在审计机关自身使用的同时，同时预留“人大窗口”、“市政府窗口”、“纪检窗口”、“财政窗口”，使其他具有监督职能的部门也能够共享平台中的数据和监督方法。这样的应用模式为开创政府综合监督格局和从更高层次上实现审计职能探索了一条行之有效的道路。 一套联网审计规范制度:针对协调配合、电子审计监控、维护网络安全、联网审计操作规范等建立和完善相应的工作制度，降低联网审计风险，充分发挥审计整体效能。 一个数据交互系统:联网审计系统的数据中心数据可传递给OA系统的被审计对象库;审计疑点可以传递给OA系统的计划管理模块;审计底稿可以传递给OA系统的档案管理模块;决策支持数据可传递给OA系统的领导查询模块，实现两套系统的业务交互。 5.2 本期项目建设的总体内容 台州审计局通过全面调研台州市财政局“国库集中支付与核算系统”外的其他相关业务系统，对财政和部门预算联网审计提出完备的解决方案，针对其数据范围和内容，根据审计的业务需求，总结、设计出相应的审计分析模型，并部署到平台系统中，完成“财政和部门预算联网审计系统”功能上的要求。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 完善“联网审计平台”系统，使该系统由简单的“审计业务功能实现”型的系统，升级到“组件化、可扩展”的“联网审计专用平台”系统，达到系统功能的稳定化、易用化、客户化。使该系统达到不再依赖通过计算机技术人员的实施，解决业务需求，满足一般审计人员直接操作系统，对财政业务数据进行灵活的审计分析需要。 5.3建设内容 5.3.1建设联网审计平台 由于联网审计还处于发展阶段，没有标准的模式可供借鉴，为降低创建、运行、维护、升级和扩展成本，减少功能的重构和流程重组的工作量，必须将联网审计的应用框架建立在功能强大的联网审计业务基础平台之上，联网审计业务基础平台应具有以下功能: 1、具有高度的可扩展性，所有的联网审计系统都必须建立在同一个平台上，系统间能进行数据交叉分析，同时能适应审计机关的人员、部门调整的变化，满足审计业务调整和扩展的要求，降低运行维护、升级和扩展成本。 2、能在市审计局已建成的内网门户平台上实现单点登陆、无缝集成。 3、用户只需进入平台一站式系统，即可直接方便调用、访问联网审计业务基础集成环境下的功能模块、数据单元等。 4、对建立审计模型过程要有完全的开放性。随着业务发展的需要，审计思路在不停的发生着变化，势必导致模型建设在不停的在完善their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 着，这势必要求审计人员或相关计算机人员能随时进行模型的调整和再建立。 5、能提供安全可靠的保障，通过安全机制保证数据的机密性及完整性，保障审计业务的正常运转。联网审计业务基础平台提供的安全机制包括认证、角色分配、用户和组的特权、用户操作监督等。 6、联网审计业务基础平台使用可重用的组件使工作成果得到最大的使用。 7、能保证系统内多功能协同工作，系统中所有传输数据的表征都将采用XML格式并定义统一的XML Schema协议标准，保证传输数据的兼容性、通用性和开放性。 5.3.2打造一个资源共享中心 网络环境下的政府信息资源共享，是指通过政府各职能部门的统筹协调与科学规划，对政府信息资源进行网络优化配置，参加到政府信息资源开发和建设中的行政主体按照一定的机制可以合理有效地共同使用已有的政府信息资源，并享受这一资源带来的好处。 台州市政府性资金分析平台则是联网审计工作模式的一个全新的扩展和深入的应用。该平台由审计机关建设和运营，在审计机关自身使用的同时，提供政府其他相关职能部门的共享窗口，使其他具有监督职能的部门也能够共享平台中的数据和监督方法。这样的应用模式为开创政府综合监督格局和从更高层次上实现审计职能探索了一条行之有效的道路。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 5.4 本期建设内容 本次联网审计建设的对象为国库集中支付系统和市本级会计核算中心。 5.5建设原则 1、统筹兼顾。要统一规划、市县联动、分步实施、尽量利用现有设备。 2、突出实用性。一切从审计工作实际出发，急用先行，边建设、边开发、边应用、边完善。 3、强调先进性。力求采用先进的技术平台和开发工具，使审计软件和数据库有较长的生命周期。 4、确保安全可靠性。硬件、软件选型和管理模式制定都要充分考虑安全保密，尽量采用成熟可靠的产品和技术，保证建成的系统稳定运行。 5、重视资源配置效率性。在建设信息化网络等物质条件的同时，注重人力资源开发利用，改善审计人员的知识结构，使之与物质条件相适应，综合发挥资源效能。 第6章 项目本期建设方案 6.1软硬件建设 (1)财政联网审计软件一套，包括计划数据采集、数据处理、审their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 计查询、审计分析、审计预警以及审计方法功能 (2)配置数据采集服务器二台(前置机)，用于财政局和核算中心业务数据采集;应用服务器一台，运行联网审计软件，数据库服务器二台、防病毒服务器一台、磁盘阵列一个、加密机3个(终端加密机2个，中心加密机1个)，相应配置操作系统5套，购买Oracle数据库(标准版)2套。 6.2利用现有系统 为使最大程度发挥已有投资效益，同时促进本项目顺利进行，本项目建设将充分利用审计局已有的信息化资源。主要内容是，依托局内门户网站，实现单点登录，充分利用金审工程建设的审计管理系统应用平台、现场实施系统应用平台. their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 6.3网络系统设计 台州市联网审计网络拓扑图 备数业务处室磁盘份阵列据服柜务中器 心 审计人员 交换机磁盘阵列柜交换机数据库服务器数据库服务器防火墙 入侵检测设备 审计人员 路由器 防病毒服务器应用服务器 电子政务网 路由器 交换机 前置机 财政业务系统财政业务系统 整个网络由审计局内网、外网、台州市政府资源网和互联网组成，审计局内网与其他网络之间通过中间服务器实现数据的交换。其中:审计数据中心,安装关系数据库管理系统，用于存放审计数据采集系统从被审计单位采集的待审计电子数据。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 审计应用服务器,安装联网审计软件，提供数据转换、审计抽样、审计分析、审计预警以及审计底稿和项目管理等功能，实现审计方式的彻底转变。 审计采集服务器,安装审计数据采集和数据传输软件，实时或定时批量采集待审计电子数据。 6. 4系统安全设计 系统安全目标是根据系统网络结构和应用模式，针对可能存在的安全漏洞和安全需求，在不同层次上提出安全级别要求，并提出相应的解决方案,制定相应的安全策略、编制安全规划，采用合理、先进的技术实施安全工程，加强安全管理，保证审计信息系统的安全性。 1、系统安全保密建设原则 (1)同步建设原则; (2)长远安全预期原则; (3)最小特权原则; (4)对被审计单位信息安全负责的原则。 2、系统安全策略 (1)正确处理保密、安全与开放之间的关系; (2)安全技术与安全管理结合; (3)分析系统安全的风险，构造系统安全模型，从保护、检测、响应、恢复四个方面建立一套全方位的立体信息保障体系; their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- (4)遵循系统安全性与可用性相容原则，并具有实用性和可扩展性。 3、系统安全体系 综合应用加密、认证、访问控制、安全检测、安全监控、安全审计管理技术、电磁屏蔽技术、防病毒等技术，增强系统抗攻击破坏的防御与预警能力。 (1)物理环境安全，包括布线系统，机房供电与防灾，电磁辐射与保安等; (2)网络单元安全，建立包括防网络故障、物理隔离、加密传输、安全漏洞扫描、入侵检测防御与预警，身份鉴别、访问控制、数据保护、日志审查、防病毒等安全子系统进行保护和防范; (3)业务系统单元安全，包括核心业务与资源的授权访问与控制、多级身份认证，端到端加密、数据完整性验证和数字签名，信息存储安全，入侵检测防御与预警监控，构建灾难恢复系统; (4)安全管理，建立安全管理和密钥管理中心，制定安全保密 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 ，监督信息系统的安全运行，定期部署安全保密检查。 第7章 环保、消防、职业健康安全和节能 7.1 环境保护 本项目是应用软件建设项目，属于无污染工程，建设运行过程中不产生有害废气、废水、废渣等物质，不会污染环境。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 7.2 消防 审计局消防设施配置齐全，已配有水消防系统和自动报警装置。 7.3 职业安全卫生 本项目根据有关国家和部门规范和标准，采取的主要安全卫生措施有: 所有用电设备的金属外壳、金属底座、电缆金属铠装层、电缆保护管以及所有金属支架均与接地装置连接，设有安全接地，配电系统设有短路保护、过电流保护装置，保证用电安全。 建筑内设计足够的人行通道和车运通道，设置疏散标志，以保证安全通行。在主要通道和出入口均设置应急照明。 办公楼每层已设有男女厕所、洗手间、开水间等必要的辅助用房。 7.4 节能 能源是进行社会主义现代化建设和提高人民生活水平的物质基础，因此，合理地利用能源、降低能源消耗，提高能源的利用率，增强节约能源意识，对我国有极其重要的现实意义。 本项目属应用软件建设，运行能耗较小。在项目实施中，仍将严格遵守国家的有关规定，控制能耗，根据有关国家和部门规范和标准，采取的主要节能措施有: 引进国外先进的硬件和软件，要求能耗低、可靠性高;国内生产与办公设备选用优质节能产品。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 设计中选用的各类配套设备，均选用优质节能系列产品。 第8章 项目承担单位、协作单位与人员 8.1领导组织机构及项目负责人 联网审计系统的信息化工作要坚持“统一领导，统筹规划，分步实施，突出重点，立足长远，注重实效”的原则。在局党组的统一领导下，由局审计信息化领导小组全面负责，局计算机中心和项目建设方共同成立项目联合领导小组，负责项目的具体实施。领导小组负责领导、协调、监督和检查信息化的建设、管理和服务工作。由台州市审计局、开发方成立审计局信息化联合领导小组。 8.2建设机构 根据本项目各部分工作内容性质，具体项目领导小组来承担，具体分为四个部分:研发小组、实施小组、质量控制小组以及服务小组，各小组安排相应的组长来管理和领导，并对项目经理负责。在项目验收后，将设立针对本项目的服务小组，负责本系统建成后的维护和与专业公司人员联系，及时解决系统问题。 8.3运行维护机构或方式 委托专业系统服务商建设、协同管理，负责运行、维护和技术支持工作。运行中心要制定相应的制度，加强管理，确保各级网站安全、their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 稳定地运行。为各上网单位提供良好的服务，包括上网操作、网页制作等方面的培训以及帮助上网单位解决工作中遇到的技术问题，确保网站按时、按质地建成。 8.4技术力量和人员配置 机构名称 任务与职责 联合领导小组 管理项目组各个机构，制订项目目标和计划，监督项目进度， 协调各种资源，处理和决策重大事务和问题，整体上保证项 目的顺利实现。 制订项目的详细设计方案，包括各种规范、系统组成、各种系统 约定、数据库设计和数据字典、各种接口、公共对象的抽象 分析组 等。 项目 研发开发小组按系统分析结果，按整个系统划分的子系统对应成立开发小组 1-n 组，开发小组完成其对应的子系统的开发。 项目 按照测试规范，并行完成对各个子系统的测试任务，并提供 测试小组 测试报告。 项目 网络 按照标准实现网络的安装与调试，提供安装实施计划和实施实施 工程组 结果。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 组 培训审计局内部的实用人员软件操作，培训1-2名网络系统 培训组 管理人员。 基础数据负责基础数据的整理和录入，为各个小组提供基础实现信息 录入小组 资源。 依照项目规范，对系统设计、开发、工程等各个阶段任务进 审查 行全面评审。 质量 负责组织进行项目的初验和终验，包括系统设备、应用软件控制 验收 和项目文档，并提供验收报告 小组 制订质量保证计划，在项目组各个机构落实质量保证措施， 质量控制 并负责项目文档的管理和维护。 服务技术支持 负责用户和开发者之间的技术交流，进行技术咨询。 支持 组 系统维护 负责集成系统的维护，编写系统维护措施文档。 第9章 建设工期及时间安排 项目工期、时间、进度安排 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 9.1建设步骤 立足我市实际，台州审计局联网审计系统建设实行“分步实施、逐步推进”办法。 从项目立项开始的第一年内，有重点地选择台州市国库集中支付系统和市本级会计核算中心实行联网审计试点。 第二年扩大联网审计范围，将主要的审计对象纳入联网审计范畴。 联网审计系统项目建设分为五个阶段: 1、项目准备阶段 完成项目前期的重点工作，主要有:成立项目组等。 2、需求分析阶段 组成调研小组，针对项目展开调研，并根据调研结果形成调研分析报告及可研报告。 3、系统开发阶段 根据政府招标程序，确定开发商，进行软件系统的设计开发和测试工作。 4、系统试运行阶段 在数据采集端安装数据采集系统，并进行系统联调。 5、项目验收阶段 正常运行一个月后，进行项目的验收测评。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 9.2实施计划 项目准备阶段:0.5个月 需求分析阶段:0.5个月 系统开发阶段:2个月 系统试运行阶段:1个月 项目验收阶段:10天 第10章 投资估算、资金筹措 10.1投资估算 1、一期投资投资估算 台州市审计局联网审计一期项目主要的建设对象为台州市国库集中支付系统和市本级核算中心，配套硬件设备124万元。台州市联网审计一期总投资估算见下表。 投资项目 估算(万元) 备注 国库集中支付系统、市本级 175万 会计核算中心 应用服务器5台、数据库服务器5台、加密配套软、硬件 124万 机3台、前置机5台、oracle标准版5用 户1套、windows 2003操作系统10套 合计 299万 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 10.2资金筹措 由台州市财政局统一安排。 第11章 效益分析 国家政府审计是国民经济运行和国家宏观经济调控的重要经济监督部门，发挥着越来越重要的作用。因此采用现代信息技术，建设“金审工程”不仅对当前制止重大的违规违法问题的发生有着迫切的现实意义，而且对于促进廉政建设，完善市场经济秩序，维护国家的长治久安具有深远的政治意义。 11.1经济效益 第一，有利于节约办公成本。随着网络技术的发展及信息化工作的不断提升，各单位为了节省硬件成本和加强内部管理，都采用了数据集中式的信息化方案，将各分支机构的财务数据都集中到总部或数据中心来处理，对审计工作有了新的要求。由于审计机关面临着众多单位的审计工作，如果只做现场审计，在路途上将浪费大量的时间和经费，这将直接影响审计的覆盖面和效益。计算机辅助审计的实践表明，先进的审计技术较之传统的手工审计，一般提高工作效率3至5倍。审计资源单位时间耗用量的减少，有利于审计覆盖面的扩大。审计信息化将大大提高审计的工作效率，节约办公经费。 第二，能有效遏制经济活动和会计信息电子化系统中的弄虚作假、违法犯罪。会计信息失真问题近年来有蔓延发展的趋势，影响经their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 济持续、快速、健康发展，干扰宏观调控。审计信息化系统的建设和逐步成熟，能够大幅度地提高对重点单位、重要资金的详查比例，实施真实性审计的能力大大增强，有效遏制会计，特别是电子会计信息失真蔓延发展的势头。 11.2社会效益 第一，有利于贯彻依法治国方略，保证国民经济健康发展。审计信息化系统的建设和逐步成熟，为审计机关加大审计监督力度，特别是查处利用计算机技术从事的高技术、跨区域、隐蔽性犯罪，提供有力的保障，审计监督将发挥更大的作用。 第二，有利于提高审计的效果和质量。目前的审计只能是事后的审计，致使相当部分国有资产损失无法挽回。通过联网审计，将实现审计工作实时的、远程的动态监督，并实现行使事中甚至事前的监控。在已查处的违规违法的案例中，有许多在内容和表现形式上是相同的，联网审计将实现审计信息的共享，使审计工作的整体效益得到有效的发挥。现场审计时，各审计组之间的人员比较分散，业务水平不一，造成审计质量也不均衡，而在联网审计时，审计人员比较集中，可以相互学习，各展所长，能够普遍地提高审计效果。 第三，审计信息将成为国家重要的信息资源。审计信息是国家加强宏观管理和各级政府科学决策的重要依据。审计信息化系统的建设和逐步成熟，可以对审计工作中生成的其他部门无法替代的信息进行加工、整理、分析、传输，向各级党政领导和有关部门提供高时效、their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 高价值的综合信息服务，产生间接经济效益和社会效益。审计信息化系统和其他政府部门网络系统的有效合作，将成为我国宏观经济调控的重要工具。 11.3项目风险评估 随着近几年电子政务的大量建设和推广，信息安全风险已被越来越多的政府部门所警惕，信息安全的重要性已得到普遍重视。虽然已经在一定程度上寻找到了一套行之有效的应对信息安全风险的方法，但在信息化的管理上仍存在一些“习惯性的违章”现象。如在工作人员的机器上存放重要的基础数据，数据库未按规范的数据备份策略进行数据备份等等，这样会造成数据丢失和泄漏，导致不良的经济影响和社会影响。在审计信息化建设过程中，存在包括信息安全类风险影响在内的五大类风险。对这些风险，我们应正确识别并加以认真的分析。 信息化的风险首先是信息安全类风险。一是审计对象多，审计内容比传统审计更加难以把握，审计的对象除手工环境下的审计对象外，还包括磁盘等信息载体，另外审计人员还要对会计信息系统本身进行审计，提高了审计工作的难度。二是审计内容的变化给审计工作带来巨大的冲击。如现金收付制将代替权责发生制，可变现价值将代替历史成本等都将增加审计风险，提高了审计工作的难度。审计取证更加困难。传统审计中，审计证据都以纸质介质的形式存储，而在网络环境下，业务信息和财务信息都通过网络传输，电子符号代替了会their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 计数据，磁介质代替了纸介质，审计人员通过在线访问，查询获取无纸化审计线索的真实性、完整性、可靠性难以保证，必将形成审计风险。将审计过程置于网络之中进行，就会将网络本身具有的风险带到审计中来，增加审计风险。一是由硬件带来的问题造成的风险，如通讯线缆的距离限制，服务器的配置是否合理等;二是由Internet带来的问题造成的风险，现阶段Internet安全性和稳定性都不好，如黑客的攻击，数据的干扰和窃听，都将增加审计风险。三是内部管理人员带来的风险。由于网络的开放性，网络内部管理人员有可能对数据进行非法访问、篡改、泄密和破坏，由于审计抽样的限制，有些隐蔽较好的欺诈舞弊行为极难发现，审计人员尽管被赋予一定的网络权限，但无法获得有关会计报表是否会因内部管理人员舞弊事项而导致重要错报的充分证据，存在着提出错误审计意见的风险。 信息化的风险之二是政策类风险。政策风险是政府部门和企业自身无法避免的，相关的政策法规不够完善和健全，无法及时跟进信息化发展的速度，会在很大程度上制约信息化建设的开展和实施，关键是制定政策的部门应该考虑到相关因素，并给出指导性的意见，以尽可能减少因为政策因素而产生的影响。 信息化的风险之三是规划和资金类风险。一些政府部门和企业在建设信息化之前确实搞了信息化工作规划，但因为规划的水平与发展之间存在差异，导致前期投资方向的失误，从而引起信息化投资的浪费。特别要注意的是，如何兼顾现存的应用系统，开发一个新系统所花的成本可能并不大，但要收集原系统的原始数据，所花的成本可能their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 要高于系统本身的开发费用。另外，在金审工程建设期间，还有可能出现地方政府推广资金不到位的情况，这也是规划和资金风险的一个部分，要提前进行风险识别和给予风险分析，为规避此类风险做出相应的对策。 信息化的风险之四是技术类风险。信息化的技术风险，主要是IT行业技术高速发展所带来的风险。IT行业技术日新月异，原来采用的先进设备三五年以后可能就不能满足新的应用要求，甚至不符合行业新的标准了，原生产厂商也不再继续生产，备品备件很难寻找，甚至原来的生产厂商也已不复存在。原来采用的操作系统、应用系统软件已成为过时产品，失去了普遍性，无法与新的技术形成无缝链接等等。这些技术的未来发展前景，在某种程度上很难预测，规避风险很难，无论是哪一个政府部门和企业都无法从根本上解决。针对本期的建设内容，还包括对审计数据的存储和处理方法在应对海量数据之时可能出现的各种风险，相关技术标准和规范不够完善和成熟所带来风险，电子政务网络建设不到位，安全指标无法达到标准产生的风险，以及数据不兼容所导致的系统无法正确运行带来的风险等等各种技术上的风险。 信息化的风险之五是管理类风险。政府部门和企业自身的管理变革，也是信息化的重要风险源。尽管现在的管理信息系统强调要能够适应政府部门和企业自身的管理变革，但因为伴随机构的变动而产生的职责变化，会导致时间跨度较长的应用系统开发项目责任人产生变化，使项目最终进入到一种无管理状态。当今是管理不断创新与发展their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. -- 的时期，政府部门和企业适应形势不断变革无可非议，关键是实施变革时要重视变革的风险，采取相应的策略，以避免因为管理变革对信息化工作造成巨大影响。 根据对上面五大类风险的识别的分析，在一期项目建设的同时，对工程有可能出现的各种风险要提前进行分析和防范，制订有效的识别方法、应对策略和管理方法，从而保证整个工程的正常、有效、安全、稳定的运行。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development.