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dc.contributor.advisor唐宁
dc.contributor.author肖吉东
dc.date.accessioned2016-01-13T03:12:44Z
dc.date.available2016-01-13T03:12:44Z
dc.date.issued2013-12-12 15:05:57.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76337
dc.description.abstract作为国家电网公司的基础性单位,县级供电企业的业务全面、组织结构复杂、资金密集、投资规模较大,其功能和地位不可忽视,对内部审计的要求也日益提高。一方面,县级供电企业内部审计工作既承担了自身的财务审计、工程审计等方面的工作,又作为迎接上级单位审计和外部审计的职责部门,其作用已经日渐突出和明显;另一方面,目前县级供电企业内部审计的主要内容仍是对领导的经济责任审计、对重大事情决策的监督、对招投标的监督管控等,内部审计主要职能略窄,还未从监督职能拓展为监督职能、评价职能、咨询职能及鉴证职能,同时属于事后审计,且未脱离行政色彩,无法真正从为企业服务的角度出发开展工作,存在浪费审计资源的现象。 因此,本文...
dc.description.abstractAs the basic unit of state grid corporation, the county power supply enterprises have comprehensive business, complicated organization structure, intensive capital and larger investment scale, its function and status can not be ignored, to internal audit requirement is increasing day by day. On the one hand, the county power supply enterprise internal audit both for its own financial audit and eng...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38348&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42084
dc.subject县级供电企业
dc.subject增值型
dc.subject内部审计
dc.subjectCountry Power Supply enterprises
dc.subjectValue-added
dc.subjectInternal Audit
dc.title增值型内部审计在县级供电企业的运用研究
dc.title.alternativeValue-added Internal Audit Study on the Country Power Supply Enterprises
dc.typethesis
dc.date.replied2013-05-25
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士
dc.description.note学号:X2009157104


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