I 摘要 中国电信行业正处在快速发展时期，控制信息技术风险、保证审计信息系统 稳定运行已成为电信企业最紧迫的任务。对电信公司而言，审计主要是对内部组 织或机构的业务经营活动的经济性、效率性、效果性和管理活动的效率性进行审 查和分析，对照一定的审计依据，评价并报告业务经营活动和管理活动的现状和 潜力，提出改善管理和提高效益的意见。 目前福建电信还没有全省统一版本的审计信息系统，各分公司自行研发的审 计系统不能完全满足日常管理的需求，且在功能规范及数据规范上参差不齐，不 利于审计信息的统计分析及报表上报。因此，需要在省公司的层面上研发一套既 满足日常管理需要又符合集团规范的审计信息系统，本文选择福建电信公司的审 计信息系统项目为研究对象，以福建电信审计信息系统项目为研究案例。第一、 第二部分在介绍了研究背景、研究意义、研究目的、内容和方法的基础上，从项 目管理和可行性研究的一般理论入手，阐述了项目可行性分析的主要内容及其作 用，第三到第五部分，根据现代项目管理与可行性分析的基本原理，遵循可行性 分析的一般过程，进行了项目的环境分析和技术分析，并在此基础上提出了福建 电信公司建设审计信息系统具体实施方案，如市场需求与预测、软硬件设备、主 要原材料供应、“三废”治理、人员培训、项目安全等。并研究了项目的企业组 织和实施规划，在进行了市场调研分析的基础上，通过项目实施计划及保障、经 济及社会效益分析方案等角度对项目进行专项可行性研究。 关键词，审计；审计信息系统；电信企业；项目可行性南京邮电大学工程硕士研究生学位报告 摘要 II Abstract China telecom industry is in rapid development period, control information technology risk, ensure that the audit information system and stable operation has become telecom enterprises’ the most urgent task. To the telecommunications companies, audit is mainly directed against the internal organization or institution of the business activities of the economy, efficiency and effect and management activities of the efficiency for review and analysis. Besides, control some audit basis, evaluate and report business activities and management activities of the present situation and potential, and put forward improving management and improve the efficiency of the opinion are audit’s function. At present, the province of Fujian telecom is not uniform version of the audit information system, a branch to develop audit system can not meet the daily management requirements, and functional specifications and data in the norms of uneven, go against the audit information of statistical analysis of the report and statements. Therefore, we need to save company level in developing a meets the daily management need is consistent with the audit information system group norms. This article chooses Fujian Telecom Company auditing information system project as the research object, a telecommunications information system for Fujian case study. The first to second part introduces the research background, the research significance, the research purpose, content and method, and on the basis of project management and from the feasibility study of the general theory, this paper expounds the main content of the project feasibility analysis and function. The third to the fifth part, according to the modern project management and the basic principle of feasibility analysis, follow the general process of feasibility analysis, the project of environmental analysis and technical analysis, and proposed in this foundation the Fujian Telecom Company auditing information system construction of the concrete implementation plan, such as the market demand and prediction, software and hardware equipments, the main raw material supply, three wastes treatment, personnel training, and the project safety,南京邮电大学工程硕士研究生学位报告 摘要 III etc. And the project enterprise organization and implementation plan, with a market research on the basis of analysis, through the project implementation plan and security, economic and social benefit analysis scheme angles of project feasibility study special. Keywords: Audit; Audit Information System; Telecom Company; Project Feasibility南京邮电大学工程硕士研究生学位报告 目录 I 目 录 第 1 章 绪论.....................................................................................................................................1 1.1 研究背景.............................................................................................................................1 1.2 研究目的和意义.................................................................................................................1 1.2.1 研究目的................................................................................................................1 1.2.2 研究意义................................................................................................................2 1.3 国内外研究综述.................................................................................................................2 1.3.1 国外文献综述........................................................................................................2 1.3.2 国内文献综述........................................................................................................4 1.4 研究思路和研究内容.........................................................................................................5 1.4.1 研究思路................................................................................................................5 1.4.2 研究内容................................................................................................................5 第 2 章 项目可行性研究的理论基础.............................................................................................7 2.1 项目可行性研究的概念及特点.........................................................................................7 2.1.1 项目可行性研究相关概念界定............................................................................7 2.1.2 项目可行性研究的特点分析................................................................................7 2.2 项目可行性研究的内容及步骤........................................................................................8 2.2.1 项目可行性研究的内容........................................................................................8 2.2.2 项目可行性研究的步骤........................................................................................9 2.3 项目可行性研究方法......................................................................................................10 2.3.1 价值分析方法......................................................................................................11 2.3.2 决策分析方法......................................................................................................11 2.3.3 调查、试验和预测法..........................................................................................11 2.3.4 风险分析方法......................................................................................................12 2.3.5 多方案比较和优选法..........................................................................................12 2.3.6 综合评估法..........................................................................................................12 第 3 章 福建电信审计信息系统项目现状...................................................................................13 3.1 项目研究背景...................................................................................................................13 3.2 项目可行性研究步骤.......................................................................................................14 第 4 章 项目业务需求及技术方案...............................................................................................15 4.1 项目的需求.......................................................................................................................15 4.1.1 系统需求..............................................................................................................15 4.1.2 非功能性需求......................................................................................................29 4.2 项目技术方案...................................................................................................................31 4.2.1 系统流程设计.....................................................................................................31 4.2.2 系统功能设计方案..............................................................................................35 4.2.3 子系统之间的接口..............................................................................................38 4.2.4 系统基础平台设计..............................................................................................38 4.3 项目技术可行性...............................................................................................................39 4.3.1 市场需求及风险分析..........................................................................................39 4.3.2 产品的技术含量和投入产出分析......................................................................40 4.4 项目技术可行性分析结论...............................................................................................40 第 5 章 项目实施可行性分析.......................................................................................................41南京邮电大学工程硕士研究生学位报告 目录 II 5.1 信息技术审计人才培养分析...........................................................................................41 5.2 信息技术审计组织和机制分析.......................................................................................41 5.3 信息技术审计信息沟通分析..........................................................................................42 5.4 项目实施可行性现状与趋势分析...................................................................................42 5.5 项目实施可行性分析结论...............................................................................................43 第 6 章 项目经济收益及投资可行性分析...................................................................................44 6.1 经济效益分析...................................................................................................................44 6.1.1 成本收益分析......................................................................................................44 6.1.2 风险控制分析......................................................................................................45 6.1.3 群体满意度分析..................................................................................................45 6.1.4 可持续发展分析..................................................................................................45 6.1.5 企业管理效益分析..............................................................................................46 6.2 社会效益分析...................................................................................................................46 6.2.1 维护信息时代的市场经济秩序.........................................................................46 6.2.2 加快审计信息化建设..........................................................................................47 6.2.3 推动电信行业审计的发展..................................................................................47 6.3 经济可行性分析结论......................................................................................................47 第 7 章 结论...................................................................................................................................48 7.1 研究结论...........................................................................................................................48 7.2 研究不足...........................................................................................................................48 致谢 ............................................................................................................................................50