Research on Government Accounting Information Quality from a Big Data Audit Perspective: An Empirical Analysis Based on Yibin City

With the rapid development of big data auditing, issues concerning the quality of government accounting information have become increasingly prominent. Taking the fiscal big data audit practice in Yibin City as a case study, this paper thoroughly analyzes the prominent deficiencies in the reliability, completeness, timeliness, and comparability of current government accounting information. These deficiencies manifest as discrepancies between accounts and actual assets, data silos, information lag, and inconsistent reporting standards. The root causes primarily lie in weak internal controls, lack of data standards, insufficient rigidity in system implementation, and room for improvement in personnel expertise. To address these issues, this paper proposes systematic improvement pathways across three dimensions: technology, management, and talent. Research indicates that big data auditing serves not only as a critical tool for revealing government accounting information quality problems but also as a vital institutional innovation opportunity to drive modernization reforms in fiscal governance. Looking ahead, as big data and artificial intelligence technologies become deeply integrated, enhancing the quality of government accounting information will increasingly depend on systematic and continuous innovation in governance mechanisms.