石油企业节能审计中有效数字问题浅析  

Simple Analysis of Significant Figures in Energy Audit for Petroleum Enterprise

作　　者：李志刚[1] 陈凌云 刘倩 LI Zhigang;CHEN Lingyun;LIU Qian(College of Physics and Electronic Engineering,Northeast Petroleum University,Daqing 163318,Heilongjiang,China;College of Petroleum Engineering,Northeast Petroleum University,Daqing 163318,Heilongjiang,China;South Third West Work Area of the Sixth Operation Area of the Second Oil Recovery Plant,Daqing Oilfield,Daqing 163000,Heilongjiang,China)

机构地区：[1]东北石油大学物理与电子工程学院,黑龙江大庆163318 [2]东北石油大学石油工程学院,黑龙江大庆163318 [3]大庆油田采油二厂第六作业区南三西工区,黑龙江大庆163000

出　　处：《能源与节能》2021年第1期68-69,共2页Energy and Energy Conservation

摘　　要：企业进行节能审计是一种加强能源管理、节约能源的有效手段和方法,在很多石油企业的审计报告中,有效数字问题比较多且非个案。例如,同一个物理量与条件测量结果的有效数字末位没有对齐,计算结果的有效数字位数随意更改等,这些问题大大降低了审计报告的可信度。对此进行了简单的分析和总结,并给出了相应的建议。Energy audit for petroleum enterprise is an effective method to enhance energy management and to save energy.There are many problems about significant figures in many audit reports for petroleum enterprises,which are not special cases.For example:the last figures of significant figures in measurement results are not aligned,which are under the same condition for the same physical quantity,or the digit of significant figures for calculation result are changed at random and so on.These problems reduced the credibility of the audit reports.So this paper gave simple analysis,summary and corresponding suggestions.

关 键 词：节能审计 能源管理 石油企业 

分 类 号：F239[经济管理—会计学]