经济转轨背景下,审计在推动石油企业发展过程中发挥着更加重要的地位和作用,我国石油企业审计工作方式的创新是增强企业可持续发展的根本动力。本文从审计组织方式、审计质量管理、审计成本管理和审计文化等方面探索了我国石油企业的创新发展路径,有利于石油企业审计工作重点和方向的改进和调整。 In the context of economic transition, auditing plays an even more important role and role in promoting the development of petroleum enterprises. The innovation of the auditing methods of petroleum enterprises in our country is the fundamental impetus to the sustainable development of enterprises. This article explores the path of innovation and development of petroleum enterprises in our country from the aspects of audit organization, audit quality management, audit cost management and audit culture, which is conducive to the improvement and adjustment of the key and direction of the audit work of petroleum enterprises.