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Audit Model Study of Professional Research Institutions in Power Grid Enterprise

机译:电网企业专业研究机构的审计模型研究

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Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.
机译:电网公司每年安排大量科学研究项目,并花费大量资金。科技项目的管理和研发中将存在各种问题。例如,研究效率不高,原始创造成果和有价值的专利并不多。目前,电网公司科研机构内部审计部门在开展科研项目的定期审计时,不能很好地反映出科研院所的业务特点和创新要求。它过多地关注法律合规性方面,这限制了内部审计的增值价值。本文旨在为科研机构内部审计建立一种新的审计模式。作者根据创新管理理论,结合电网学院的工作特点,提出了面向电网学院的创新型审计模型的概念,设计了同心圆的创新型审计模型框架,包括审计创新绩效评估,创新活动,全面管理审计等,详细解释了创新导向的审计模型中各个级别的审计内容,审计方法。实施此模型的目的是统一科学技术项目的所有审核工作,以专注于科技创新。本文对电网科研院所审计工作的变革具有重要的指导意义,也可指导其他专业科研院所的审计工作。

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