在现代企业制度下,电网企业内部经营审计的定位正在不断明晰和完善。企业进行内部经营审计对企业的生产经营活动和进步发展有着重要意义。文章主要从内部经营审计定位的发展历程、现代企业制度下电网企业内部经营审计的定位、电网企业内部经营审计发挥其定位职能的措施以及对电网企业内部经营审计进行合理定位的重要意义等几个方面论述现代企业制度下电网企业内部经营审计的定位。 Under the modern enterprise system, the positioning of the internal operation audit of power grid enterprises is constantly clarified and perfected. Enterprise internal audit of the enterprise’s production and business activities and progress is of great significance. The article mainly from the internal audit positioning of the development process, under the modern enterprise system, the positioning of the internal audit of power grid enterprises, the internal audit of power grid enterprises to play its positioning function of the audit measures and the internal audit of the power grid business, such as the importance of a reasonable position In the aspect of modern enterprise system, it discusses the internal auditing of grid enterprises.