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从发挥内部审计在企业管理中的参谋和咨询职能出发,以风险导向审计的视角论述了县级供电企业规范化管理与企业风险防范之间的关系,进一步对在县级供电企业实施规范管理的意义进行了深入的分析。通过对中国南方电网下属子公司规范化管理特征的探讨,以管理层为切入点,分析了当前县级供电企业规范管理存在问题的矛盾根源,提出了管理层的规范运作是整个规范化管理体系建设的中心问题。基于这样的分析结论,提出以授权、分权、行权、考评以及它们对应的管理模块,作为构建县级供电企业管理层规范运作框架的核心内容,从框架构建的目的、原则、结构三个方面提出了县级供电企业管理层规范运作的基本框架,并建议以条例或手册的形式作为这一框架的载体。
From the perspective of risk-oriented auditing, this paper discusses the relationship between the standardized management of county-level power supply enterprises and the prevention of enterprise risks by giving play to the internal audit staff and consulting functions in enterprise management and further clarifies the significance of implementing standardized management at county-level power supply enterprises Conducted in-depth analysis. By discussing the characteristics of standardized management of subsidiaries of China Southern Power Grid and taking the management as the starting point, this paper analyzes the contradiction origin of the existing problems of standard management of county-level power supply enterprises and puts forward that the normal operation of management is the construction of the entire standardized management system Central question. Based on the conclusion of this analysis, this paper puts forward the management, authorization, decentralization, exercise, evaluation and their corresponding management modules as the core content of building a normative operation framework for county-level power supply enterprises. From the purpose, principle and structure of the framework construction The paper puts forward the basic framework of standard operation of county-level power supply management, and suggests that it should be the carrier of this framework in the form of regulations or manuals.