Audit Model Study of Professional Research Institutions in Power Grid Enterprise

Zhao Baozhu

doi:doi:10.11648/j.jfa.20190705.15

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Audit Model Study of Professional Research Institutions in Power Grid Enterprise

Zhao Baozhu

Published in Journal of Finance and Accounting (Volume 7, Issue 5)

Received: 20 September 2019 Accepted: 12 October 2019 Published: 23 October 2019

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Abstract

Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.

Published in	Journal of Finance and Accounting (Volume 7, Issue 5)
DOI	10.11648/j.jfa.20190705.15
Page(s)	161-167
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

Grid Academy, Innovation, Audit Mode

References

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[18]	Zhang Liangzhong, Guan Yajun. Enhancing audit innovation to promote full coverage of audit [J]. Modern audit and economy, 2017, 09 (A01): 23-24.

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APA Style

Zhao Baozhu. (2019). Audit Model Study of Professional Research Institutions in Power Grid Enterprise. Journal of Finance and Accounting, 7(5), 161-167. https://doi.org/10.11648/j.jfa.20190705.15

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ACS Style

Zhao Baozhu. Audit Model Study of Professional Research Institutions in Power Grid Enterprise. J. Finance Account. 2019, 7(5), 161-167. doi: 10.11648/j.jfa.20190705.15

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AMA Style

Zhao Baozhu. Audit Model Study of Professional Research Institutions in Power Grid Enterprise. J Finance Account. 2019;7(5):161-167. doi: 10.11648/j.jfa.20190705.15

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@article{10.11648/j.jfa.20190705.15,
  author = {Zhao Baozhu},
  title = {Audit Model Study of Professional Research Institutions in Power Grid Enterprise},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {5},
  pages = {161-167},
  doi = {10.11648/j.jfa.20190705.15},
  url = {https://doi.org/10.11648/j.jfa.20190705.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190705.15},
  abstract = {Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.},
 year = {2019}
}

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TY  - JOUR
T1  - Audit Model Study of Professional Research Institutions in Power Grid Enterprise
AU  - Zhao Baozhu
Y1  - 2019/10/23
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190705.15
DO  - 10.11648/j.jfa.20190705.15
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 161
EP  - 167
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190705.15
AB  - Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.
VL  - 7
IS  - 5
ER  -

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Author Information

Zhao Baozhu

Department of Economic & Management, North China Electric Power University, Beijing, China

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Plain Text BibTeX RIS

APA Style

Zhao Baozhu. (2019). Audit Model Study of Professional Research Institutions in Power Grid Enterprise. Journal of Finance and Accounting, 7(5), 161-167. https://doi.org/10.11648/j.jfa.20190705.15

Copy | Download

ACS Style

Zhao Baozhu. Audit Model Study of Professional Research Institutions in Power Grid Enterprise. J. Finance Account. 2019, 7(5), 161-167. doi: 10.11648/j.jfa.20190705.15

Copy | Download

AMA Style

Zhao Baozhu. Audit Model Study of Professional Research Institutions in Power Grid Enterprise. J Finance Account. 2019;7(5):161-167. doi: 10.11648/j.jfa.20190705.15

Copy | Download

@article{10.11648/j.jfa.20190705.15,
  author = {Zhao Baozhu},
  title = {Audit Model Study of Professional Research Institutions in Power Grid Enterprise},
  journal = {Journal of Finance and Accounting},
  volume = {7},
  number = {5},
  pages = {161-167},
  doi = {10.11648/j.jfa.20190705.15},
  url = {https://doi.org/10.11648/j.jfa.20190705.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20190705.15},
  abstract = {Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - Audit Model Study of Professional Research Institutions in Power Grid Enterprise
AU  - Zhao Baozhu
Y1  - 2019/10/23
PY  - 2019
N1  - https://doi.org/10.11648/j.jfa.20190705.15
DO  - 10.11648/j.jfa.20190705.15
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 161
EP  - 167
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20190705.15
AB  - Power grid companies arrange a large number of scientific research projects and spend a huge amount of money every year. There will be various problems in the management and R&D of science and technology projects. For example, the research efficiency is not high, original creativity achievements and valuable patents are not many. At present, the internal audit department of scientific research institution of power grid company cannot do very well to reflect the business characteristics and innovative requirements of scientific research institute when conducting regular audit of scientific research projects. It focuses too much on the aspects of legal compliance, which limits the play of value-added value of internal audit. The purpose of this paper is to establish a new audit mode for scientific research institutions internal auditing. The author based on the theory of innovation management, combined with the working characteristics of the power grid academy, puts forward the concept of innovation oriented audit model for grid academy, designs concentric circles of innovation oriented audit model framework, including auditing innovation performance evaluation, innovation activities, comprehensive management audit and so on, explain in detail the various levels of audit contents, audit methods within the innovation oriented audit model. The purpose of implementing this model is to unify the all audit works of scientific and technological projects to concentrate on scientific and technological innovation. This paper has an important guiding significance for the transformation of audit of power grid research institute, and it is also applicable to guide the audit work of other professional research institutes.
VL  - 7
IS  - 5
ER  -

Copy | Download