铁路物流2026，Vol.44Issue(4)：17-24,8.DOI:10.16669/j.cnki.issn.2097-5899.20250307002
面向铁路物流领域的审计数字化探索研究
Exploration and Research on Audit Digitalization in Railway Logistics Field
摘要
Abstract
The construction of railway audit digitalization plays an important role in improving audit work efficiency,achieving full audit coverage,and safeguarding the high-quality development of railway enterprises.With the modern development of railway logistics,operation efficiency and data volume increase synchronously,which puts forward higher requirements for audit work in the logistics field,making it increasingly urgent to promote the development of audit digitalization.On the basis of analyzing the current situation of railway logistics and audit,this paper discussed the necessity of digital development of railway audit and the problems faced by digital development of audit in the logistics field,designed the digital architecture of the audit management information system in the railway logistics field,and studied key technologies such as data collection and cleaning technology,audit model description method,RPA-based construction of audit monitoring and early warning model,and early warning level generation method.Taking the ticket exchange transportation problem as an example,this paper studied the application process of the audit model description method and early warning level generation method and verified the usability of the methods,which provides a practical reference for the development of railway audit digitalization.关键词
铁路审计/铁路物流/审计数字化/数据采集和清洗/审计模型描述/审计监控预警Key words
Railway Audit/Railway Logistics/Audit Digitalization/Data Collection and Cleaning/Audit Model Description/Audit Monitoring and Early Warning分类
交通工程引用本文复制引用
吴志伟,滕雪鸥,陈立明,梁娜..面向铁路物流领域的审计数字化探索研究[J].铁路物流,2026,44(4):17-24,8.基金项目
中国铁道科学研究院集团有限公司科研项目(2024YJ218) （2024YJ218）
中国铁道科学研究院集团有限公司电子计算技术研究所科研项目(DZYF24-21) （DZYF24-21）
