电力企业预算审计质量管理
发布时间：2018-10-30 07:04
【摘要】： 电力企业预算执行情况审计是近年来新兴的审计项目,其管理和质量控制无经验可循,需要审计实施者在实践工作中逐步地摸索和研究。笔者提出基于项目生命周期理论的预算审计质量管理模型,通过对审计项目生命过程的梳理,明确各阶段管理任务,应用有关技术和工具,确定质量控制关键点,借以实现内部审计对预算管理更为有效的监督与服务职能。本文通过引用对AC电力公司预算执行情况的审计案例,来证实基于项目生命周期理论的预算审计质量管理方法在实践中应用的可行性。作为应用型学术论文,笔者期待该研究成果在实际工作中获得进一步检验。
[Abstract]:Budget implementation audit of electric power enterprises is a newly emerging audit project in recent years. Its management and quality control have no experience to follow, so it is necessary for the audit implementers to explore and study gradually in practice. The author puts forward the budget audit quality management model based on the project life cycle theory. Through combing the life process of the audit project, the author clarifies the management tasks of each stage, applies relevant techniques and tools, and determines the key points of quality control. In order to achieve a more effective internal audit budget management oversight and service functions. This paper proves the feasibility of applying the budget audit quality management method based on project life cycle theory in practice by citing the audit case of AC electric power company budget execution. As an applied academic paper, the author expects the research results to be further tested in practice.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F426.61;F239.6
本文编号：2299295
[Abstract]:Budget implementation audit of electric power enterprises is a newly emerging audit project in recent years. Its management and quality control have no experience to follow, so it is necessary for the audit implementers to explore and study gradually in practice. The author puts forward the budget audit quality management model based on the project life cycle theory. Through combing the life process of the audit project, the author clarifies the management tasks of each stage, applies relevant techniques and tools, and determines the key points of quality control. In order to achieve a more effective internal audit budget management oversight and service functions. This paper proves the feasibility of applying the budget audit quality management method based on project life cycle theory in practice by citing the audit case of AC electric power company budget execution. As an applied academic paper, the author expects the research results to be further tested in practice.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F426.61;F239.6
【引证文献】
相关硕士学位论文 前1条
1 郭剑峰;农村电网输变电工程项目综合控制研究[D];华北电力大学;2012年
，本文编号：2299295
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2299295.html
