中国——电子政务与审计信息化 E-Government and Audit Computerization in China 中国审计署刘家义副审计长 2003年9月于奥斯陆 E-Government and Audit Computerization in China Presented by Mr. Liu Jiayi Deputy Auditor General of the National Audit Office of the People’s Republic of China September 11, 2003, Oslo

电子政务工程 审计信息化 E-Government Audit Computerization

电子政务工程 中国的电子政务建设于上世纪80年代末起步，中央和地方政府机关建设了办公自动化(OA)系统，建立了范围有限的内部信息网络，逐步普及计算机在公文处理、计划统计等方面的应用。 E-Government The construction of E-Government framework in China has started in the late 1980s since the initiation of first E-Government program in which the governments both at central and local levels built up office automation (OA) systems and established an intranet with limited coverage and computers were gradually given widely use in the processing of official documents and preparing of plans and statistics.

电子政务工程 E-Government 20世纪90年代以来 ，中国中央政府正式启动了以“金”字为代表的5项电子政务工程。 The Central Government of China has formally launched the Golden Projects as a series of separate information structure initiatives aimed at building E-Government in China ever since 1990s.

电子政务工程 “金桥工程” “金关工程” “金卡工程” “金税工程” “政府上网工程” E-Government Golden Bridge Project Golden Customs Project Golden Card Project Golden Tax Project Government online Project (GOP)

电子政务工程 “金桥工程”。又称国家公用经济信息通信网建设工程。其主要任务是沟通政府部门之间的信息专用网，强化信息资源共享。 E-Government Golden Bridge Project is the network infrastructure for providing economic information service. The interconnection network established shall link up all government departments for enhancing information- Sharing.

电子政务工程 “金桥工程” “金关工程” “金卡工程” “金税工程” “政府上网工程” E-Government Golden Bridge Project Golden Customs Project Golden Card Project Golden Tax Project Government online Project (GOP)

电子政务工程 “金关工程”。又称为海关联网工程，其主要任务是推广电子数据交换（EDI）技术，实现货物通关自动化、国际贸易无纸化，以提高政府工作效率，防止造假舞弊。 E-Government Golden Customs Project is intended to introduce Electronic Data Interchange (EDI) technology and realize automatic customs clearance of goods and paperless international trade. This system shall also improve efficiency and prevent illegal activities such as falsification and fraudulence.

电子政务工程 “金桥工程” “金关工程” “金卡工程” “金税工程” “政府上网工程” E-Government Golden Bridge Project Golden Customs Project Golden Card Project Golden Tax Project Government online Project (GOP)

电子政务工程 E-Government “金卡工程”。又称自动化支付系统及电子货币工程，它是借以实现金融电子化和商业流通现代化的必要手段。 Golden Card Project is intended to create a unified payment clearance system to allow the widespread use of credit and debit cards across China. The existence of a truly national banking network is essential for the successful development of E-Finance and E-Commerce.

电子政务工程 E-Government “金桥工程” “金关工程” “金卡工程” “金税工程” “政府上网工程” Golden Bridge Project Golden Customs Project Golden Card Project Golden Tax Project Government online Project (GOP)

电子政务工程 “金税工程”。又称以增值税发票联网核查为主要内容的税收核查工程。目前核查网络已经联通全国3835个县级以上税务机关，涉及增值税发票的犯罪案件大幅度下降。 E-Government Golden Tax Project refers to the establishment of on-line checking network and Value Added Tax invoices are the main targets of on-line checking. Up to now, a checking network has been build up linking up 3835 taxation authorities at and above county levels nationwide and played an important role of diminishing criminal cases in relation to Value Added Tax invoices.

电子政务工程 E-Government “金桥工程” “金关工程” “金卡工程” “金税工程” “政府上网工程” Golden Bridge Project Golden Customs Project Golden Card Project Golden Tax Project Government online Project (GOP)

电子政务工程 “政府上网工程”。通过提供政府网站信息资源共享和应用项目，开设面向公众的服务窗口。同时带动“企业上网工程”、“家庭上网工程”等，实现各行各业、千家万户联入网络，信息共享，加快形成“网络社会”。 E-Government Government online Project (GOP) refers to the promotion of the establishment of formal government websites so that the public could acquire government information and procure specific government services via the means of Electronic Service Delivery. After the launching of GOP, the government is then implementing what are known as the Enterprise online and Family online Projects to lay a base for “E-Society” by providing government offices, enterprises and personal users access to the internet for information-sharing.

电子政务工程 中国电子政务的目标是：通过电子政务的建设，适应改革开放和现代化建设对政务工作的要求，转变政府职能，提高工作效率和监管的有效性，增强政府工作的科学性、协调性和公开性，全面提高依法行政能力，更好地服务于人民群众。 E-Government The Chinese government has set ambitious visions in the implementation of E-Government: quicken the pace of change in government functions to suit the requirement of reform, opening up and modernization policies, improve the performance of government operation, introduce new government measures in a scientific manner and more effective mechanisms to monitor the economic activities, place a greater emphasis on central co-ordination and transparency of government work, carry out administrative functions in accordance with law and provide better service for the public.

电子政务工程 E-Government 近五年内，中国电子政务建设的主要任务是： The following key issues need to be addressed in the next 5 years for implementing E-government in China.

电子政务工程 E-Government 一、建设和整合统一的电子政务网络，保证业务系统互联互通，信息共享。 A uniform and integrated E-Government network is needed to be constructed to ensure all business systems connected and information shared.

电子政务工程 二、建设和完善财政、金融监管、海关、税务、社会保障、农业、质量监督、水利、审计信息化即“金审工程”，等12个重点业务系统。 E-Government Key service networks involving Public Finance, Customs, Taxation, Social Security, Agriculture, Product Quality Control, Water Resource and Audit Information (known as the Golden Audit Project) should be constructed and improved.

电子政务工程 E-Government DB 三、编制政务信息资源建设规划，开发人口、法人单位、自然资源、空间地理等基础信息数据库。 A general plan for establishing of governance information resource databanks storing basic information like population, judicial entity, natural resource and geography shall be prepared. DB

电子政务工程 E-Government 四、建设和完善政府网站，加快政务信息公开的步伐，积极推进公共服务。 Government websites should be popularized and better managed in order to enhance transparency of governance information and promote public service.

电子政务工程 E-Government 五、建立安全、保障、信任体系，建设应急支援中心和数据灾难备份设施。 A security system should be established to assure information to deliver safely and correctly, backed up by emergency support center and data disaster recovery system.

电子政务工程 E-Government 六、完善电子政务标准和规范。 七、加强对公务员的信息化培训和考核。 八、加快推进电子政务法制建设。 A full set of E-Government standards and regulations are required to be set down. Training and examination shall be enhanced for the public servants. The construction of E-Government legal framework is to be accelerated.

电子政务工程 审计信息化 E-Government Audit Computerization

Audit Computerization 审计信息化 由于中国财政、税务、海关等部门和金融、电力、石化、铁路、民航等重要行业信息化程度的提高，财务会计软件应用的普及，传统审计职业受到了前所未有的挑战。特别是会计领域出现了计算机犯罪和舞弊，对计算机信息系统的检查成为审计工作必须涉及的新领域。 Audit Computerization With the increasing use of information and networking technologies both in government agencies like public finance, taxation, customs and major enterprises such as monetary institution, power company, petrochemical industry, railway and civil aviation company, as well as the rapid development and application of accounting software, traditional audit has encountered unprecedented challenges. Especially due to the computer crimes and fraud emerging in the accounting sector, audit of information system has gradually become a new target of audit supervision.

Audit Computerization 审计信息化 审计人员必须掌握计算机技术； 审计机关的作业方式必须做出调整； 计算机必须成为审计工作的主要手段和工具。 Audit Computerization Auditors are required to master information technology; The present situation of manual audit work shall be changed; Computer is sure to be the main means and tool of audit work.

Audit Computerization 审计信息化 中国审计署提出了建设审计信息化系统即“金审工程”的规划。得到了中国政府的认同和支持，并且列入中国电子政务重点业务系统，成为风靡中国IT界的“12金”之一。 Audit Computerization CNAO put forward its idea to realize auditing based on information technology through an ambitious IT project, which was named Golden Audit Project and subsequently got its approval from the Central Government as one of the 12 key IT infrastructure projects under the E-Government framework of China. E-GOVMENT

Audit Computerization 审计信息化 “金审工程”建设的目标是：建成对重点被审计单位的财务信息系统及相关电子数据进行密切跟踪、实施全面有效监督的审计信息化系统，建立起一个适应信息化的崭新审计模式——“预算跟踪+联网核查”。 Audit Computerization The aim of Golden Audit Project is to establish an auditing information system that enables data-tracing and effective control over the financial information system and relevant electronic data in major auditees and introduce a new model of audit that features “budget follow up + on line review” which better caters to the requirement of auditing in IT context.

Audit Computerization 审计信息化 经国务院批准，“金审工程”于2002年5月正式启动。一期投资2300万美元, 其主要内容是： Audit Computerization Approved by the State Council, the Golden Audit Project was launched in May 2002 with a total budget of 23 million US Dollars for the first phase of project.

Audit Computerization(Golden Audit ) 审计信息化（金审工程） 网络建设。依托电子政务统一网络平台，实现审计署与18特派办、25个派出局、31个省级审计机关和部分重点被审计单位的广域联通。 Audit Computerization(Golden Audit ) Network Construction: to build up a wide area audit network on the basis of E-Government web system connecting the CNAO with 18 resident offices, 25 dispatched offices and 31 provincial audit offices nationwide as well as major audited bodies.

Audit Computerization(Golden Audit ) 审计信息化（金审工程） 软件开发 一、开发一个具有办公室自动化（OA）和审计现场支持双重功能的审计机关辅助办公系统。 Audit Computerization(Golden Audit ) Software Development: To develop the Computer-Aided Office System (CAOS) with dual functions of office automation (OA) and field-audit support.

Audit Computerization(Golden Audit ) 审计信息化（金审工程） 软件开发 二、开发一个能与审计机关远程交互信息的现场审计实施系统，满足计算机环境下的办公和审计需求。 Audit Computerization(Golden Audit ) Software Development: to develop a field-audit implementation system which enables the telecommuting of information with audit institutions that can satisfy both office and audit business requirements under IT context.

Audit Computerization(Golden Audit ) 审计信息化（金审工程） 数据库建设。计划建立若干个数据库，为行政决策、审计业务提供信息支持。 Audit Computerization(Golden Audit ) Database Construction: to construct a group of database for service of effective information to audit assignments and decision-making. DB

Audit Computerization(Golden Audit ) 审计信息化（金审工程） 规范标准制定、已经完成世界银行贷款审计项目、企业财务审计项目、商业银行审计、审计软件开发四个指南的编制。 审计管理、业务的代码标准正在草拟。 审计署承担了《财务会计软件数据接口标准》的编写组织工作。 Audit Computerization(Golden Audit ) The CNAO has prepared the Audit Manual for World Bank Loan Project, Enterprise Financial Audit Manual, Business Bank Audit Manual and Guidelines for Audit Software Development; The CNAO is drafting a code standard for the audit management and business; The CNAO has taken the task of preparing The Interface Standard for Financial Accounting Software Data.

Audit Computerization(Golden Audit ) 审计信息化（金审工程） 一、是开展全员计算机基础知识和操作技能培训， 二、是开展以能够联接被审计单位数据库、能够使用计算机软件开展审计为主要内容的骨干培训。 Audit Computerization(Golden Audit ) The junior training is to teach Computer ABC as well as basic IT skills for all staff of the CNAO. The senior training aims to train backbone auditors to improve the trainees’ ability to use computer software and network-linkage for IT audit.

Audit Computerization 审计信息化 审计署在审计被审计单位电子数据、信息系统和试行远程网上审计方面取得了明显成效，初步摸索到了经验。 与中国科学院合作开展《网络环境下的审计监督技术》研究。 Audit Computerization The CNAO has also launched a number of pilot IT audit assignments in the fields of audit of electronic data, IS Audit and remote online audit and achieved prominent experiences and results. With the cooperation of Chinese Academy of Science, the CNAO is undertaking a research on Audit Supervision under the Network Environment.

Audit Computerization 审计信息化 可以相信，随着“金审工程”的建设，中国审计将形成手段先进、方式现代、资源优化、监督有力的审计工作新局面。 Audit Computerization Through the successful implementation of Golden Audit Project, the CNAO shall enter a “mature” stage both in audit methodology and resource provision. It is firmly believed that the use of modern technologies shall further propel the development of audit supervision in China.

北京－2004 2004年秋季，中国审计署拟再次召开计算机审计国际研讨会，我在这里盛情邀请参加过2001年研讨会的同事，再度聚首北京，也期望更多的新朋友参加。 Beijing－2004 An international seminar on IT Audit will be hosted by the CNAO again in Autumn 2004 and I would like to take this opportunity to extend my sincere invitation for our friends and colleagues to participate the seminar in Beijing. Both old acquaintances and new friends shall be welcome in Beijing.

谢 谢！ Thank you