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Home > Wen Yuan (Middle School Edition) > 2023 No.05 > 基层供电公司经济责任审计研究

  • 基层供电公司经济责任审计研究

    Author(s)：

    胡雯

    Publication Title：

    Wen Yuan (Middle School Edition) 2023 No.05

    Affiliations：

    国网江西省电力有限公司濂溪区供电公司

    Abstract：

    社会经济体制的变革推动了我国供电公司的转型和革新，为满足社会需要并跟上时代发展的步伐，不同规模的供电公司纷纷进行了各项制度的升级和创新。在供电公司运营过程中，经济责任审计发挥着重要作用，但其与外部财务报表审计不同。经济责任审计主要面向公司管理层，如审查管理层对职责的履行、对法规的遵守以及制定的决策是否合理、可行等，其强调的是管理责任的划分并致力于提升公司的经营与管理效益。基于此，本文围绕基层供电公司的经济责任审计进行了分析，对提高经济责任审计质量的对策进行了探讨。

    Keywords：

    基层供电；经济责任审计；对策

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    [1] 胡雯.基层供电公司经济责任审计研究[J].Wen Yuan (Middle School Edition),2023(05),.

文渊(中学版)
Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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