新时代创新能源企业经济责任审计的思考

Thoughts about Innovated Energy Enterprises' Economy Accountabilities Audit in the New Era

结合多年来能源企业经济责任审计工作存在的不足,按照十九大报告中:生态文明建设和环境治理方面的系列方针、政策,及其国家审计署2018年1月发布的两个重要文件,阐述创新能源企业经济责任审计工作的意义和主要途径,加强、完善、创新新时代能源企业经济责任审计工作,聚焦"履职用权","实现对所有行使公权力的公职人员监督全覆盖"。

In light of the shortcomings of the economic responsibility audit work in the energy industry over the years,and in accordance with the“19th CPC National Congress”report:a series of guidelines and poli?cies on the construction of ecological civilization and environmental governance,and the two important docu?ments issued by the National Audit Office in January 2018,this paper expounds the significance and main ways of the innovated economic responsibility audit of the energy industry in the new era,strengthens,per?fects and innovates the audit work of the economic responsibility of the energy industry in the new era,and focuses on“the right to perform one's duties”and“achieves full coverage of all public officials exercising public authority”.