Frontiers in Business, Economics and Management ISSN: 2766-824X | Vol. 4, No. 3, 2022 94 Research on the Impact of Government Audit on Improving the Innovation Performance of State‐Owned Enterprises Under the Background of Big Data Dandan Li1, Qiuwei Xu2 1Department of Auditing, Northwest University of Political Science and Law, Shaanxi Xi'an, China 2Department of Auditing, Northwest University of Political Science and Law, Lianyungang, Jiangsu, China * Corresponding Author Email: Li Dandan @qq.com Abstract: Government audit is a crucial link in national governance and the "immune system" of national mechanism, which plays a positive role in promoting the innovation performance of state-owned enterprises. Big data technology provides new development opportunities and challenges for government audit to promote the innovation performance of state-owned enterprises by quickly and accurately summarizing, transforming and analyzing the massive information of government audit. By discussing the mechanism of government audit affecting the innovation performance of state-owned enterprises, this paper deeply analyzes the opportunities and challenges brought by big data background to government audit promoting enterprise innovation, Finally, based on the background of big data, this paper puts forward policy suggestions to improve government audit and improve the innovation performance of state-owned enterprises. Keywords: Big Data, Government Audit, State-Owned Enterprise, Innovation Performance, Opportunity, Challenge. 1. Introduction The Fifth Plenary of the 18th CPC Central Committee raised the big data strategy to a national strategy. In recent years, with the advancement of the construction of Digital China, various industries in my country have intensive data resources, data collection and data application capabilities have been continuously improved, and data generation capabilities have been huge, resulting in more and faster data accumulation than ever before, which makes big data resources increasingly Rich. The application of big data- related technologies has also expanded from data-intensive industries such as finance, Internet, and energy to non-data- intensive industries, and its impact on all walks of life has become more and more obvious. In October 2014, the State Council proposed in the "Opinions on Strengthening Audit Work" that it is necessary to explore ways and means of applying big data technology in audit practice, increase the comprehensive utilization of data resources and the breadth, and improve the use of big data in audit work. The ability to technically check problems, evaluate judgments, and analyze problems. This is the first time that the country has included big data auditing as the focus of audit informatization work in a document, and it is an inherent requirement and an inevitable choice for auditing to serve national governance. All departments of audit institutions must maintain the flexibility of social and economic data, and must deeply mine the data and maximize the value of the data, which also brings new opportunities and challenges to the government audit work. Government audit work is a crucial link in national governance and the "immune system" of the national mechanism. It plays a vital role in strengthening enterprise risk management and promoting enterprise value creation. As a powerful modern socialist country, my country has a strong state-owned economy, which is the lifeline of the national economy and people's livelihood. It is the leading force of the national economy and plays an important role in ensuring the sustainable, rapid and healthy development of the national economy. However, state-owned enterprises, especially large and medium-sized state-owned enterprises, need to improve their innovation performance and capabilities, and the problem of low efficiency of corporate innovation activities is common (Liu Xiguo, Zhao Ying et al., 2020) [1]; state- owned enterprises over-investment leads to loss of corporate efficiency (Sun Xiaohua). et al., 2016) [2], and government auditing plays an important role in supervising state-owned enterprises to improve innovation efficiency. Several studies have shown that, compared with social audit and internal audit, government audit is more independent, authoritative and targeted (Hua Ying et al., 2021; Zhu Xiaoping et al., 2020) [3-4], Government Audit It can improve the corporate governance efficiency (Liu Na et al., 2017) [5], improve the robustness of corporate accounting information quality (Zheng Dengjin et al., 2016) [6], improve the level of corporate earnings management, and improve the investment efficiency and benefits of listed companies, and The degree of government audit involvement has a positive relationship with it (Wang Ruyan et al., 2019; Cai Jiali et al., 2017) [7-8], improving the innovation input and output of state-owned enterprises, and enhancing the quality of internal control (Liu Zhanshuang, 2020) [9], thereby It has a positive effect on the performance and innovation efficiency of enterprises. So, in the current big data environment, how does government audit affect the innovation performance of state-owned enterprises? What are the opportunities and challenges for government auditing? How to improve the strategy of government audit to improve the innovation performance of state-owned enterprises? This paper discusses the mechanism of government auditing affecting the innovation performance of state-owned enterprises under the background of big data, deeply analyzes the opportunities and challenges of government auditing to promote the innovation performance of state-owned enterprises under the background of big data, and finally puts forward corresponding policy suggestions. 95 2. The Mechanism of Government Audit Affecting Innovation Performance of State-Owned Enterprises 2.1. Government Auditing Innovates Performance by Improving Internal Controls of SOEs Among the many audit projects of government audits on state-owned enterprises, most of them are about the economic responsibility audit of the tenure of leading cadres of state- owned enterprises. The audit points of such projects often include: the soundness, effectiveness and integrity of the main economic business indicators. As well as the completion of various indicators; the legitimacy and efficiency of major business decisions; integrity, self-discipline and law-abiding; the realization of economic goals in the tenure, etc., and these are closely related to the internal control and business performance of the enterprise. Since 2005, state-owned listed companies have begun to accept financial revenue and expenditure audits conducted by the National Audit Office for listed companies, and have announced the results of government audits to the public. The problems found in the government audit announcement mainly include accounting, financial management, employee benefits and remuneration, project investment management, economic decision-making losses, internal management, and problems left over from previous years. Among them, the audited state-owned group companies have various levels of violations of discipline and regulations, mainly in the balance sheet and profit and loss statement. The common problems are mainly over-stating profits, over-stating liabilities, and under-stating assets at the same time. It can be seen that the audited state-owned group companies have varying degrees of distortion in accounting information such as profit accounting and internal management. According to the "Auditing Standards", government auditing agencies can exercise the power to deal with and punish within the scope of their statutory powers. Therefore, government auditing agencies force state-owned enterprises to improve under these external pressures by truly and completely disclosing the management and operating conditions of state-owned enterprises. Internal governance, preventing financial risks, and increasing employee engagement are actions that strengthen internal controls. When internal control is improved, the efficiency of state- owned enterprises and the allocation of resources within the enterprise will be improved to varying degrees, and the efficient use of resource allocation and efficient enterprise operation will reduce the risks faced by enterprises in daily operation and management. business performance is likely to improve. Therefore, the improvement of business performance and the improvement of internal control have prompted state-owned enterprises to invest more capital in various activities to improve innovation capabilities, such as incentive mechanism, talent introduction, human resource management, strategic management, etc., so as to improve the innovation performance of enterprises. 2.2. Government Audits Trigger the Flow of Capital and Talent Through Result Announcements and Affect Innovation Performance Government auditing is different from internal auditing and social auditing. The independence of government auditing comes from the law and the system setting of checks and balances of various governments. Therefore, government auditing has mandatory and high audit quality. The market demand determines the independence of social auditing, and the information asymmetry in the market stems from the separation of ownership and management rights. All relevant stakeholders need to hire an objective third-party auditing agency to conduct objective and fair assessments of the audited units they want to know. audit. If a firm or member of an audit working group accepts bribes for immediate benefits, and colludes with the audited unit to issue an untrue audit report, such as the Enron incident, the auditing institution will be punished by the regulator and lose the trust of the market. Audit reports without independence are worthless. Unlike government auditing, the independence of government auditing is endowed by the law and the government's system of checks and balances of power. Under the current relatively complete legal system, it is almost impossible to purchase audit reports and rent-seeking. Therefore, the independence of government audits is more reliable and more trusted by the market, and capital is more willing to adjust investment strategies and business strategies based on the information disclosed by the government audit results. At the same time, the focus of government auditing is also different from that of internal auditing and social auditing. Compared with social auditing, government auditing announcements are more likely to contain some important information that has attracted the attention of the society and the market but has not been grasped by the outside world, especially for state- owned enterprises. Such important enterprises whose business information is not disclosed are very authoritative and reliable for the market, and greatly reduce information asymmetry. Capital is also more willing to rely on such information, and it is easier to react based on this information, triggering capital inflows or outflows. If the announcement of the government audit results gives an unqualified opinion, which is a signal of a "good product" to the market, then stakeholders and other capital parties interested in the audited unit will actively consider investment, financing, etc. Activity. Since the audience of the government audit announcement is all citizens, not just stakeholders, the information transmitted by the government audit announcement can also attract the attention of high-quality talents inside and outside the industry. The "good business" signal is also more attractive to talents from all walks of life, and is more likely to lead to the inflow of talents. 2.3. Government Audit Affects Innovation Performance by Improving Operational Efficiency and Stability of State-Owned Enterprises Existing studies have shown that the main reasons for the hidden corruption of state-owned enterprise executives are: opaque information, excessive power, and imperfect existing supervision mechanisms (Yang Deming et al., 2014) [10]. Government auditing agencies carry out auditing business 96 activities for state-owned enterprises from time to time, improve the transparency of state-owned enterprise information and improve the quality of accounting information through the announcement of audit results (Dai et al., 2015) [11], and improve the internal control system of audited units to prevent Internal fraud, thereby preventing corruption (Li Minghui, 2014) [12]; preventing individual or group corruption and profit-making caused by the alienation of economic power and administrative power (Li Jiangtao et al., 2011) [13], government audit report negative sentiment The stronger it is, the greater the deterrent effect on state- owned enterprises, and the greater the constraints on their corporate behavior in subsequent years, reducing the occurrence of corruption in state-owned enterprises, reducing the possibility of rent-seeking behavior, and improving the operating efficiency of state-owned enterprises, especially Resource allocation efficiency, reducing resource misallocation and other phenomena, thereby improving the operating efficiency and investment efficiency of state-owned enterprises, thereby improving the performance of state- owned enterprises. The audit methods that lead to corruption, such as the alienation of power and the opaque information in the operation of state-owned enterprises, are mainly divided into three stages: before the event, during the event and after the event. First, prevention in advance. The role of the existence of the law is not entirely in the punishment measures after breaking the law, but when people know that breaking the law will be punished accordingly, they will not break the law. This is also the most important deterrent effect of the law. The same goes for government audits. State- owned enterprises are different from other enterprises, because of their important position in national governance and national economy, once corruption occurs, it will cause huge or even immeasurable losses [14]. Government auditing can supervise the entire operation process of state-owned enterprises and increase various costs, especially psychological costs, of corruption among senior executives; and because the audience of government auditing results is all the people, government auditing can also regularly disclose audit results to the public, so that information Be more open and transparent, supervise with people from all walks of life, and improve deterrence, thereby reducing the appearance of corruption in state-owned enterprises and promoting the healthy and stable operation of state-owned enterprises. Second, find out. The corrupt behavior of state-owned enterprises has many economic activities such as misappropriation of public funds, bribery, insider trading, etc. At the same time, due to the huge cost of corruption, corruption is usually relatively concealed, and it is difficult to directly judge whether it is financial fluctuations in the business operation process or corruption even if there is a slight clue. Government audit has the unique independence endowed by law, and can more professionally, fairly and impartially detect and stop such corrupt behaviors quickly and accurately, and reduce the damage of corrupt behaviors to the efficiency of state-owned enterprises in a timely manner[15]. Third, post-mortem correction and punishment functions. Government audits have special powers conferred by the law, which can be used to enforce the suppression of corrupt activities. For example, a notice of punishment is issued to require the corrupt person to return the occupied state-owned assets. If the circumstances are serious, he has the right to transfer it to the judicial organ. The powerful error correction and punishment function can increase the cost of corrupt behavior, reduce the probability of corruption, and reduce the risk of corruption. The loss of state-owned assets, maintaining the efficiency of the operation of state-owned enterprises. 3. Opportunities for Government Auditing to Improve Corporate Innovation Performance Under the Background of Big Data 3.1. Innovative Audit Methods Combining the existing audit methods and big data to form a special audit method under the background of big data can help the big data technology to exert the valuable information extraction and data analysis capabilities for huge information, help the government audit to reduce the audit risk, and greatly improve the audit. Efficiency and audit effectiveness to achieve the goal of full audit coverage. Therefore, the innovation of audit methods under the background of big data becomes very necessary, so that the advantages of data analysis brought by big data can be brought into full play. Big data technology can eliminate time constraints and geographical constraints, and can quickly analyze data in real time. The traditional government audit usually only starts the audit work after the audited unit has completed the project for a period of time, which is an after-the-fact audit. The work of the members of the audit team focuses on the financial information, business activities and internal control activities of the audited unit, and mainly uses the method of causal analysis to analyze and find audit clues. Therefore, the traditional audit method generally has the characteristics of lag when evaluating the legitimacy and authenticity of the audited unit. On the real-time data collection and analysis platform supported by big data technology, audit institutions can receive and view data information in real time on the data terminal, without being constrained by time and place, reducing the field time and work tasks of the audit team staff. Timely and efficiently supervise, monitor and evaluate the audited units in all aspects [16-17]. The data terminal of the audit institution is connected to the data interface of the audited unit, which can collect data in real time, and at the same time, it can connect to the data of other external databases in real time. method, data integration method, genetic algorithm, neural network, cluster analysis method, regression analysis method, predictive model method, spatial analysis method, visualization, signal processing and other big data integration and analysis technologies to capture the hidden audit risks within the audited unit , in order to achieve procedural audit [18]. 3.2. Promote the Realization of Full Audit Coverage Full coverage of government audit In a broad sense, it needs to cover all the content related to financial funds, and in a narrow sense, it also includes the control of all aspects of the audit work, which is a key part of the basic audit work. To achieve full coverage of government audit in both broad and narrow senses, it needs to rely on the support of big data technology. Before big data technology is applied to government audit work, government audit mainly relies on traditional sampling audit methods and the experience of audit team members. With insight, to select representative audit evidence, with a small and limited sample size to represent a huge overall audit, accompanied by a large audit 97 sampling risk. Big data technology expands the audit sample size to the total amount, completely eliminates the risk of audit sampling, and helps auditors fully understand the overall situation of the audited unit through accurate database algorithms and analyzes it in real time, making audit results more accurate, objective and comprehensive. [19-20]. Various analysis models unique to big data technology can also automatically detect and track unreasonable parts of the data, realize rapid investigation of abnormal information, and prevent lag in the process of full audit coverage. Government audit institutions can connect with other government departments, audited units and social data through the internal audit terminal to realize cross-department, cross-region and cross-industry cooperation, effectively eliminate inherent risks, maximize the efficiency of audit resources, and eliminate audit information islands. The problem of silencing has been alleviated, and the full coverage of the audit has been further improved. This horizontal and vertical large-span docking and cooperation behavior also lays a technical foundation and a cooperation foundation for the full coverage of the audit. 3.3. Help Improve the Efficiency of Audit Work The traditional audit work pays more attention to the accuracy and authenticity of the data. The main reason is that the audit team staff can obtain less data information in the audit evidence available. Moreover, the traditional audit methods are all post-event audits, and the early warning ability is extremely limited. Has an innate hysteresis [21]. Different from the traditional precise calculation method, for big data technology, the sample is the population. After summarizing the huge and complicated data information, use the computer to classify and screen it. Through big data technical means such as data mining and processing, it can greatly reduce a large number of complicated and inefficient simple tasks for government auditing, saving working time and various tasks. Work costs, realize efficient and accurate analysis and calculation of the whole sample, and save a lot of costs. Accurate information sources and professional data processing make audit work no longer blind, and improve audit work quality and work efficiency [22-23]. Audit staff can use big data information technologies such as big data, cloud database and online auditing to break through departmental restrictions, geographical restrictions and even industry restrictions, conduct comprehensive comparison and correlation analysis of data, quickly check abnormal data, and track and capture abnormal fluctuations in real time. At the same time, the algorithm can also make effective predictions and improve the predictability of government audits. This predictability can also save a lot of audit manpower and material costs for audit work, making subsequent audit work more targeted, thereby improving audit work efficiency. 4. Challenges in Government Auditing to Improve Corporate Innovation Performance Under the Background of Big Data 4.1. Government Audit Data Security and Confidentiality Issues Are Prominent My country's big data information system audit has not yet formed a normative system, the relevant legislation is not perfect, there is still a lack of a complete institutional guarantee system, and no certain industry standards have been formed. As a new type of auditing method, the premise of the healthy and orderly development of information system auditing is to obtain legal support and guarantee, and to have certain industry standards to give full play to the efficiency of this auditing method. Although the central government and the National Audit Office have proposed a top-level design for building a big data audit model, there is still a lack of clear institutional requirements for data collection, storage, analysis, and processing in the big data audit process. Core layout, improper handling of big data can easily lead to enterprise information leakage, resulting in immeasurable losses [23]. At the same time, my country's national audit does not involve the inspection of the integrity, security and comprehensiveness of the accounting software or system used by the audited entity, and cannot guarantee whether the system has loopholes and defects. The development of big data technology has made the information system Facing more unpredictable and unsolvable problems such as system vulnerabilities and hardware and software failures, these will seriously hinder the operation of information system auditing and bring huge risks and challenges to information system auditing [24]. 4.2. It Challenges the Comprehensive Professional Quality of Auditors, And Their Data Processing Capabilities Need to Be Improved Urgently The information system auditing in my country's big data environment has just started, and the application of big data technology is far from enough. In recent years, the rapid update and development of big data technology has prompted my country's audit institutions to actively explore the impact of big data technology on my country's information system. The impact of auditing, and began to actively develop cloud computing, management information systems and other related technologies, so that big data technology can be better applied to the actual operation of my country's information system auditing, but the effect is not significant [25-26]. In the current government audit, there is a lack of talents who are proficient in using big data analysis to conduct government audit. The basic education or work background of most government audit talents is mainly auditing. They have mastered the systems, norms, procedures and specific requirements of auditing. When faced with big data, they lack the use of data modeling to analyze what is not reflected on the surface. problem ability. A large number of government audit activities remain at the basic level of audit business, which leads to very weak work to promote the improvement of enterprises' innovation ability from the perspective of government audit. In today's rapid development of big data and blockchain, the scarcity of high-quality government audit talents has greatly restricted the quality of government audit work. Promoting the application of big data technology in government auditing requires a group of compound talents with professional knowledge of computer, Internet, data analysis and accounting, and auditing, especially those who are proficient in data collection, data analysis, data processing, data mining and other professional technologies. talent. 98 4.3. State-owned Enterprises Lack Innovation Drive and Insufficient Implementation of Government Audit Findings and Recommendations At present, a considerable number of state-owned enterprises in my country are in a state of loss. Even if some state-owned enterprises can make profits, it is because they are in a special monopoly position. The general scenario is that most state-owned enterprises not only operate with low efficiency, but also need to rely on government protection and assistance to operate [27]. In the market economy system, winning in market competition is the only way for private enterprises to survive, and survival of the fittest is the law of survival in the market, which also forces enterprises to keep innovating to survive and gain profits. However, state-owned enterprises can rely on government subsidies to make up for losses or rely on policy dividends to maintain the monopoly position of state-owned enterprises and restrict market entry to obtain monopoly profits. The pressure and risk of losing money and being eliminated by the market are far less than that of other private enterprises, which has led to the fact that state-owned enterprises are tired or even lazy to obtain competitive advantages through self-improvement and self- innovation. At the same time, innovation is only one of its many ways to make profits. State-owned enterprises tend to obtain policy support and even monopolize management rights by lobbying the government, bribing officials, etc., to obtain huge profits [28]. The way the executives of state- owned enterprises obtain profits are mainly divided into non- productive rent-seeking activities and productive innovation activities. Obviously, compared with the competitive pressure in the market, they can gain a competitive advantage through continuous innovation to make profits. It is of course easier to obtain profits if the behavior is protected by the government and administrative monopoly. For state-owned enterprises, the equity of state-owned enterprises belongs to the government. This affiliation makes it easier for the executives of state-owned enterprises to obtain policy resources, rent- seeking is easier than innovation, and it is easier to obtain more profits. At the same time, because corporate performance is often directly related to the political performance and career of executives, rent-seeking can not only obtain higher profits, but also avoid the risks brought by innovation. Therefore, executives of state-owned enterprises are more willing to seek government assistance. protection and monopoly rights, rather than profiting from innovation [29]. In addition, the executives of state-owned enterprises are usually appointed directly by the state, and most of them have not been screened and tempered by market competition, lack the sense of competition and the sensitivity to risk perception, and lack the spirit of risk-taking and innovation. Since innovation itself has great uncertainty and risk, input may not produce output. When executives of state-owned enterprises cannot confirm whether innovation will bring profits, or whether they can enjoy the benefits brought by innovation , they will inevitably lose the will to innovate. As for the results of the government audit, the content of the audit announcement can supplement the financial report and audit report of the enterprise to a certain extent, and it is reasonable for financial compliance, internal management and control. Reasonable and effective opinions and suggestions can be put forward in terms of risk control and other aspects. If state- owned enterprises have long held a "high importance" attitude in their own business management, internal control, risk control, etc., in accordance with the recommendations of government audit announcements, and rectified deficiencies, there will be no problems such as low efficiency. However, since the top executives of state-owned enterprises are more inclined to seek advantages and avoid disadvantages, maintaining the status quo is the "comfort zone" of executives. In addition, the competitive pressure and profit risk of state- owned enterprises are far lower than those of other private enterprises. To change the existing established mode of various business activities and control activities, they are only willing to make small repairs; while most of the grass-roots staff are content with the status quo, lack of performance incentive mechanisms and fierce competition in private enterprises, it is difficult to complete their work efficiently. Therefore, it is easy to "do not upload and do not reach down", resulting in insufficient implementation of the recommendations of state-owned enterprises for the announcement of government audit results [30]. 5. Improving the Strategy of Government Auditing to Improve the Innovation Performance of State-Owned Enterprises Under the Background of Big Data 5.1. Further Improve and Develop Big Data Information Technology, And Focus on Cultivating Computer Auditing Talents Audit staff must speed up the abandonment of traditional single and one-sided data analysis methods, and do a good job in information sharing and process coordination among various audit links. Therefore, the training of auditors in big data information systems is crucial. Provide training on information systems for existing auditors, especially the training of basic and middle and senior auditors. At the same time, train technicians engaged in computers. Professional and technical personnel from computer-related majors are generally very unfamiliar with accounting and auditing and other related knowledge, and it is difficult for them to explore the problems existing in the information system from the perspective of the auditing profession. Therefore, by systematically learning the necessary accounting and auditing knowledge for these personnel, let them rapidly develop into the backbone of the new era of information system auditing. Information security risks in the era of big data are very different from traditional information security risks, so the corresponding risk prevention and response methods are also quite different. Big data auditing needs to realize the sharing of data among various departments, which will increase the risk of data leakage to a certain extent. Therefore, to establish a big data government audit, it is necessary to establish a corresponding data security guarantee system to ensure data security and the smooth operation of the system from the aspects of big data technology, computer professionals, and relevant laws. Therefore, in their daily work, the relevant personnel of the audit department must uphold a high degree of awareness of information security protection, make detailed analysis of the factors and channels that may lead to risk situations such as data leakage and hacker intrusion, and formulate periodic, The whole-process system security level testing system is used to deal with problems such as program 99 code errors and system vulnerabilities in a timely manner. 5.2. Further Strengthen the Coercive Force and Coverage of Government Auditing, And Increase the Authority and Transparency of Auditing In the current government audit work in our country, due to various conditions, there are still some state-owned enterprises that have not been included in the scope of audit, and among the state-owned enterprises that have been audited, there are still many government audits that have not been thoroughly or have not been audited for various reasons. difficult to cover. At the same time, the coercive force of government audit in our country is not enough, and the strength of correction and investigation is not enough, resulting in the low degree of implementation of government audit results by state-owned enterprises, and the phenomenon of repeated trials and repeated crimes often occurs. After the government audit report pointed out the problems, there was no timely supervision and follow-up to promote the relevant laws and regulations of compulsory measures. Even if corruption in state-owned enterprises is discovered in a timely manner, relevant responsible persons cannot be dealt with in a timely and effective manner, and it is difficult to curb corruption in a timely manner. Therefore, it is necessary to establish sound rules and regulations and enforcement system, innovate audit methods, increase the authority and transparency of audit, make up for the blind area of government audit jurisdiction, give government audit greater legal authority, increase coercive force and deterrence, and ensure government audit Problems can be found more timely, the problems found can be corrected in time, and similar problems can be prevented from happening repeatedly. 5.3. Improve the Requirements for The Internal Control of State-Owned Enterprises and Promote the Innovation of The Internal Management System of State-Owned Enterprises Strengthen the construction of internal control and management systems of state-owned enterprises, and put forward minimum requirements for their internal control systems, and government audit institutions should also help guide relevant state-owned enterprises to improve their own internal control and management systems through business guidance. Since state-owned enterprises hold the lifeblood of the national economy, it is more necessary and responsible for state-owned enterprises to guide the progress of the national economy through continuous innovation. Therefore, the requirements for the internal control of state-owned enterprises should be stricter. At the same time, some aspects of business performance and innovation performance should be set. The threshold for state-owned enterprises to take into account innovation while pursuing profits. For example, in the performance evaluation index system of state-owned enterprises, it is required that the evaluation elements should be as comprehensive as possible, focusing on performance indicators with strong job specificity, supplemented by some principled and general indicators, covering the overall efficiency of enterprises, departmental benefits and project benefits, such as Independent research and development investment, product structure adjustment, etc., and adjust the post structure to improve operational efficiency. At the same time, combined with big data technology, establish a big data internal control system to monitor and track the data flow of all links in the operation of state-owned enterprises in real time, minimize internal control risks, enhance the effectiveness of internal control and improve internal control efficiency. 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