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在国家电网系统的“三集五大”体系的不断完善发展的过程中,电力企业的内控审计工作由于其特有的功能作用,日益受到重视,面临新的机遇与挑战。因此,本文在简单介绍“三集五大”体系的内涵及电力企业内控审计的含义、作用的基础上,重点分析了新背景下电力企业内控审计面临的挑战并提出了相应的对策建议,希望能为电力企业的快速健康发展提供理论基础。
In the constant improvement and development of the national grid system of “three big sets of five”, the internal control audit work of electric power enterprises is paid more and more attention because of its unique function and function, facing new opportunities and challenges. Therefore, based on the brief introduction of the connotation of the “Three Big Five” system and the meaning and function of internal control auditing in electric power enterprises, this paper emphatically analyzes the challenges that electric power enterprise internal auditing faces under the new background and puts forward corresponding countermeasures and suggestions. Hoping to provide a theoretical basis for the rapid and healthy development of power enterprises.