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随着我国社会主义市场经济建设的不断发展和完善,基层供电企业所面临的内外部经营环境将日趋复杂,同时也将面临更多风险的考验。由于受到传统管理理念的影响,基层供电企业的审计工作理念还较为陈旧,作为监督、约束企业的重要手段,过去的内部审计工作已经难以达到监督、约束企业的实际目的,如何将审计工作同风险管理有机结合,已经成为供电企业探索审计模式的新方向。
With the constant development and improvement of the socialist market economy in our country, the internal and external business environment faced by the grass-roots power supply enterprises will become more and more complex and will also face more risks. Due to the influence of the traditional management concept, the auditing work concept of the grass-roots power supply enterprises is still relatively old. As an important means of supervision and restraint of the enterprises, the past internal auditing work has been difficult to supervise and restrict the actual purpose of the enterprise and how to combine the auditing work with the risk The organic combination of management has become the new direction for the power supply enterprises to explore the audit mode.