摘要
叙述了电网公司系统在推行现代企业制度中内部审计的重要性,介绍了电网企业在电力供应、资金管理、工程及关联交易和内部控制等领域存在的经营风险,探讨了风险管理审计的作用和方法。
The importance of internal audit in promoting modem enterprise system in grid companies is illuminated, and the operation risks of grid companies iu the fields of power supply and demand, capital management, engineering projects and related transactions, and internal control are introduced. The functions and methods of risk managementbased audit are discussed.
出处
《华东电力》
北大核心
2007年第1期82-84,共3页
East China Electric Power
关键词
电力行业
体制改革
风险管理
审计
electricity industry
restructuring
risk wanagement
audit
