【摘要】： 電力企業(yè)預(yù)算執(zhí)行情況審計(jì)是近年來新興的審計(jì)項(xiàng)目,其管理和質(zhì)量控制無經(jīng)驗(yàn)可循,需要審計(jì)實(shí)施者在實(shí)踐工作中逐步地摸索和研究。筆者提出基于項(xiàng)目生命周期理論的預(yù)算審計(jì)質(zhì)量管理模型,通過對審計(jì)項(xiàng)目生命過程的梳理,明確各階段管理任務(wù),應(yīng)用有關(guān)技術(shù)和工具,確定質(zhì)量控制關(guān)鍵點(diǎn),借以實(shí)現(xiàn)內(nèi)部審計(jì)對預(yù)算管理更為有效的監(jiān)督與服務(wù)職能。本文通過引用對AC電力公司預(yù)算執(zhí)行情況的審計(jì)案例,來證實(shí)基于項(xiàng)目生命周期理論的預(yù)算審計(jì)質(zhì)量管理方法在實(shí)踐中應(yīng)用的可行性。作為應(yīng)用型學(xué)術(shù)論文,筆者期待該研究成果在實(shí)際工作中獲得進(jìn)一步檢驗(yàn)。
[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.
【學(xué)位授予單位】：華北電力大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F426.61;F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 郭劍峰;農(nóng)村電網(wǎng)輸變電工程項(xiàng)目綜合控制研究[D];華北電力大學(xué);2012年

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本文編號：2299295