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投稿时间:2018-11-04 修订日期:2018-11-04
投稿时间:2018-11-04 修订日期:2018-11-04
中文摘要: 随着信息数据处理的规模化、完善化,大数据成为了审计项目的有力支撑,极大提高了审计效率,审计项目的开展正逐步迈进“大数据时代”。近几年来,审计力度不断加大、要求不断提高、数据支撑的不断完善,贵州电网公司审计项目,特别是经济责任审计项目的开展取得了显著的成绩。经济责任审计项目的开展揭露了公司各级单位经营管理中存在的问题,提出了管理提升的合理化建议,为公司管理提供了十分有意义的决策参考作用。本文通过对贵州电网公司近年来经济责任审计项目的成果分析和数据技术应用情况的总结,反思项目管理过程中的不足,指导下一步如何通过大数据平台促进经济责任审计工作更为顺畅、高效地开展,继续充分发挥内审监督“眼睛”的作用。
中文关键词: 大数据,经济责任审计,电力企业,效益
Abstract:With the scale and extensive use of the data and information processing, big data has become a strong support for audit projects, which has improved the audit efficiency. The “big data audit era” is coming. For the recent several years, the audit projects of GuiZhou Power Grid Limited Company have gained remarkable achievements in scope, requirement and measure. Especially the big data technology is used in the economic responsibility audit projects. The development of economic responsibility audit project exposes the problems existing in the operation and management of the company''s units at all levels, and puts forward reasonable suggestions for management improvement, which provides a very meaningful decision-making reference for the company''s management. Based on the analysis of the results of economic responsibility audit project of GuiZhou Power Grid Limited Company in recent years, and the summary of the application of data technology, this paper reflects on the shortcomings in the process of project management, and guides how to further promote the smooth and efficient development of economic responsibility audit through the big data platform, and continue to give full play to internal audit supervision-the role of eyes.
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作者 | 单位 | |
马茜* | 贵州电网有限责任公司 | 185682195@qq.com |
Author Name | Affiliation | |
Ma Qian | GuiZhou Power Grid Corp | 185682195@qq.com |
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