Study On Evaluation Index System Of Economic Benefit Audit Of Power Supply Enterprises

The development of China's economic efficiency auditing starts late,the theoretical system is not perfect,and the practical experience is not rich.This has affected the implementation of economic efficiency audits,and has not formed a complete economic efficiency audit evaluation index system.At present,most of the audit methods selected by the power supply companies are financial revenue and expenditure audits,and there are not many economic benefit audits.There are many problems in economic efficiency audits,especially the lack of a scientific system of economic efficiency audit evaluation index system.Therefore,this article takes the GM power supply company as an example to study the evaluation index system of the economic efficiency audit of power supply companies,in order to help the power company's economic benefit audit.This article is mainly divided into six parts.The first part is the introduction.Based on the analysis of domestic and foreign research results on economic benefit auditing,this paper describes the research background,purpose and significance,and the content and methods of the study.The second part is about the basic theory of the economic benefit audit of the power supply enterprise,including the concept and characteristics of the power supply enterprise,the audit basic theory and the basic theory of the audit of the economic benefit of the power supply enterprise.The third part is the analysis of the status quo of the economic benefit audit of power supply enterprises.This section focuses on the analysis of the problems in the economic efficiency audit of power supply companies.These problems include the lack of a scientific and sound evaluation index system,poor independence,the need for improvement in evaluation standards,and the application of economic efficiency audit results.Insufficient,unreasonable auditor's knowledge structure,etc.;Part IV is the construction of an evaluation index system for the economic efficiency audit of power supply companies.Based on the analysis of construction goals and principles,this section uses the Balanced Scorecard method,from the perspective of finance,customers,and internal In the four levels of management and learning growth,27 indicators were selected,and according to the importance of the indicators and the characteristics of the industry,the weights and scoring standards of each indicator were determined,thus constructing a power economic audit evaluation system for power supply companies;Based on the analysis of the basic conditions of the GM power supply company and the basic conditions of the audit work,the key evaluation indicators are applied to the GM power supply company for analysis and evaluation,and the scores are good.Through analysis,it is found that there are controllable costs.Over budget,customer complaints,business flow Not standardized and make recommendations for improvement;The sixth part is the supply enterprises to strengthen economic measures taken by the audit.These measures include: clarifying the legal status,standardizing the auditing system and procedures,improving the evaluation indicators of economic efficiency auditing,adopting flexible and diverse auditing methods,and rationalizing the auditor's knowledge structure.