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浅谈如何开展电网企业科研项目审计
引用本文:黄陟,李申.浅谈如何开展电网企业科研项目审计[J].安徽电气工程职业技术学院学报,2015,20(4):20-24.
作者姓名:黄陟  李申
作者单位:国网安徽省电力公司,安徽 合肥,230022;国网蚌埠供电公司,安徽 蚌埠,233090
摘    要:伴随国家坚强智能电网建设的稳步推进,国家电网公司不断加大科研经费的投资额度。科研项目不同于一般电力工程项目,传统工程审计不能完全满足科研项目规范化管理需求。为了解决这一问题,文章从现阶段科研项目审计的难点入手分析,基于科研项目的特点对综合性审计方式展开深入探讨,总结出科研项目适用的审计方法,并提出加强科研项目审计管理的相关建议和意见。

关 键 词:科研项目  审计  实务

Research Project Audit in Grid Companies
Abstract:With the steady development of strong smart grid construction in our country , the State Grid Corporation of China increases the scientific research funds constantly .The research project is different from the general electric power project , and the traditional project audit can not meet the requirement of the standardized management in research project .To deal with this problem , this paper analyzes the diffi-culties of the audit in current research project , and further explores the comprehensive approach of audit based on the characteristic of the research project .Finally, the applicable audit approach on the research project is obtained , and the relevant suggestions on improving the audit management of the research project are proposed .
Keywords:research project  audit  practice
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