会计学院知识库

耕地不仅是人民生活的根本，也是农业的核心，同时也关系到生态环境的安全。在当前，我国的人口越来越多，这对耕地的数量和品质都有了更高的要求，因此，建立高标准基本农田具有十分重要的意义。实施一批高标准农田的建设，将有利于提升耕地的品质，提升土地的使用效益，保障我国的农业生产安全，对于落实习近平总书记十九大报告中所提到的“乡村振兴”，有着十分重大的现实价值。为确保高标准农田建设项目资金得到合理分配、项目建设能够落实，对高标准农田建设项目开展审计工作已是重中之重。高标准农田建设审计工作的展开，需要审计人员对土地整治、设施配套、水利灌溉等项目的建设情况进行审查，所涉及区域面积大、项目多，使得相关审计工作的开展有一定的难度。有关高标准农田建设审计相关文献中，已经出现利用大数据技术提高审计人员的工作效率，保证审计证据的客观性的研究，而进一步提炼总结大数据技术在高标准农田建设审计中的具体应用框架，是本文的研究方向。

本文选取 G 县高标准农田建设项目为审计对象，试图以大数据技术为技术支撑，可视化软件为工具辅助分析大数据技术应用于高标准农田建设审计的可行性。之后，对国内外高标准农田建设审计与大数据技术的研究现状与进行了论述，并界定高标准农田、大数据技术和高标准农田建设审计等相关概念。此外，本文以高质量发展理论、国家治理理论、公共受托责任理论为基础研究大数据技术在高标准农田建设审计的具体应用。然后选取G县高标准农田建设项目为案例，对其高标准农田建设情况进行了实地审计，分析大数据技术在高标准农田建设审计中的应用路径。最后，结合此次大数据实际操作情况，分析总结大数据技术应用于高标准农田建设审计存在的问题。

根据上述研究发现大数据技术在提升高标准农田建设审计工作效率方面确有帮助，将高标准农田建设中的基础设施建设情况进行对比分后发现设施质量、设施使用情况等问题，并使用遥感技术找出更深层次的亟待解决的项目设施建设问题。但是大数据技术的应用仍然存在一些不足，特别是数据的存储和传递方面，很容易受到设备和数据格式转变的影响，此外审计人员的知识技能的学习以及大数据技术软件和平台的革新也是制约大数据技术应用于高标准农田建设审计的因素。

Cultivated land is not only the foundation of people's life, but also the core of agriculture, and also relates to the safety of ecological environment. At present, China's population is increasing, which has a higher requirement for the quantity and quality of cultivated land, therefore, the establishment of high standard basic farmland is of great significance.  In order to ensure the reasonable allocation of funds for high-standard farmland construction projects and the implementation of project construction, it is a top priority to carry out audit work on high-standard farmland construction projects. The implementation of high-standard farmland construction audit requires auditors to review the construction of land renovation, facilities, water conservancy irrigation and other projects, which involves a large area and many projects, making it difficult to carry out relevant audit work. There have been studies on the use of big data technology to improve the work efficiency of auditors and ensure the objectivity of audit evidence in literatures related to high-standard farmland construction audit. The research direction of this paper is to further refine and summarize the specific application framework of big data technology in high-standard farmland construction audit.

This paper selects the high-standard farmland construction project of G County as the audit object, attempts to use big data technology as the technical support and visualization software as the tool to assist analyze the feasibility of applying big data technology to the audit of high-standard farmland construction. Then, the research status of high-standard farmland construction audit and big data technology at home and abroad is discussed, and the related concepts of high-standard farmland construction audit, big data technology and high-standard farmland construction audit are defined. In addition, this paper studies the specific application of big data technology in high-standard farmland construction audit on the basis of high-quality development theory, national governance theory and public fiduciary responsibility theory. Then, the high-standard farmland construction project in G County is selected as a case, and the construction situation of high-standard farmland is audited on the spot, and the application path of big data technology in the audit of high-standard farmland construction is analyzed. Finally, combined with the actual operation of big data, analyze and summarize the problems existing in the application of big data technology to high-standard farmland construction audit.

According to the above research, it is found that big data technology is indeed helpful in improving the audit efficiency of high-standard farmland construction. After comparing the infrastructure construction in high-standard farmland construction, problems such as facility quality and facility usage are found, and remote sensing technology is used to find out deeper problems in project facility construction that need to be solved urgently. However, there are still some shortcomings in the application of big data technology, especially in the storage and transmission of data, which is easily affected by the change of equipment and data format. In addition, the learning of knowledge and skills of auditors and the innovation of big data technology software and platform are also factors restricting the application of big data technology in high-standard farmland construction audit.