电力行业企业集团审计监督体系研究

电力行业企业集团为了保持竞争优势,需要对下属企业经营管理活动和潜在风险进行监管。在分析电力行业特点的基础上,对由政府审计、注册会计师审计和内部审计所组成的审计监督体系进行了研究,目的是探索提高审计监督有效性的途径。通过分析认为:电力行业企业集团利用审计监督体系对下属企业进行监管是必要的;针对不同情况选择适当的审计方式并合理地对各类审计方式进行协调可以提高审计监督的有效性;进一步强化和拓展内部审计职能是发展趋势。

Study on audit supervisory system for enterprise group of electric power industry

To keep the competitive advantage, enterprise group of electric power industry needs to supervise and manage the operation activity and potential risks of its affiliated enterprises. Based on analyzing the characteristics of electric power industry, the audit supervisory system was approached, which consists of audit of government, certified public accountant audit and internal auditing. Its main objective is to explore the way of enhancing audit supervision efficiency. The consequences are that it is necessary for enterprise group of electric power industry to supervise and manage its affiliated enterprises by adopting audit supervision system; it is improved for audit supervision efficiency to select the appropriate audit mode and manage different audit modes with regard to the various situations; it is the development trend to strengthen and broaden more functions of internal auditing.