基于“获得电力”指数的供电企业内部审计评价研究  

Research on Internal Audit Evaluation of Power Supply Enterprises Based on"Access to Electricity"Index

作　　者：郑瑛[1] 刘畅 叶静娴[1] 金祚平 王坤[1] 潘华 肖雨涵 姚正 ZHENG Ying;LIU Chang;YE Jing-xian;JIN Zuo-ping;WANG Kun;PAN Hua;XIAO Yu-han;YAO Zheng(State Grid Zhejiang Electric Power Company Jinhua Power Supply Company,Jinhua 321000,China;School of Economics and Management,Shanghai Electric Power University,Shanghai 200090,China;State Grid Shanghai Electric Power Company Songjiang Power Supply Company,Shanghai 201600,China)

机构地区：[1]国网浙江省电力公司金华市供电公司,金华321000 [2]上海电力大学经济与管理学院,上海200090 [3]国网上海市电力公司松江供电公司,上海201600

出　　处：《价值工程》2022年第25期1-4,共4页Value Engineering

基　　金：国家社会科学基金项目(19BGL003)。

摘　　要：企业内部审计通过对风险管理、控制及监督过程进行评价,可以有效地使风险得到预估、过程得到管控、结果得到分析。不仅为企业开展内部审计工作提供了依据,而且有助于优化电力营商环境。首先,构建了基于“获得电力”指数的供电企业内部审计评价指标体系;其次,采用德尔菲法对传统的层次分析模型进行改进,使得权重设计过程能够综合多位专家的建议;最后,利用实例对论文所提模型进行了研究。结果表明:所提审计评价指标体系能够有效地找出供电企业内部风险点,能够为供电企业提升营商环境水平提供参考。By evaluating the process of risk management,control and supervision,enterprise internal audit can effectively predict the risk,control the process,and analyze the results.It not only provides a basis for enterprises to carry out internal audit work,but also helps to optimize the power business environment.Firstly,the internal audit evaluation index system of power supply enterprises based on the"power obtained"index is constructed;secondly,the traditional AHP model is improved by using the Delphi method,so that the weight design process can integrate the suggestions of many experts;finally,the model proposed in the paper is studied with examples.The results show that the proposed audit evaluation index system can effectively identify the internal risk points of power supply enterprises,and can provide reference for power supply enterprises to improve the level of business environment.

关 键 词：获得电力 供电企业 审计评价 营商环境 

分 类 号：F239[经济管理—会计学]