電力企業(yè)預(yù)算審計(jì)質(zhì)量管理.pdf

1、華北電力大學(xué)（北京）碩士學(xué)位論文電力企業(yè)預(yù)算審計(jì)質(zhì)量管理姓名：陳曉燕申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：項(xiàng)目管理指導(dǎo)教師：沈劍飛洪延風(fēng)20080430華北電力大學(xué)：【程碩士專業(yè)學(xué)位論文摘要電力企業(yè)預(yù)算執(zhí)行情況審計(jì)是近年來新興的審計(jì)項(xiàng)目，其管理和質(zhì)量控制無經(jīng)驗(yàn)可循，需要審計(jì)實(shí)施者在實(shí)踐工作中逐步地摸索和研究。筆者提出基于項(xiàng)目生命周期理論的預(yù)算審計(jì)質(zhì)量管理模型，通過對(duì)審計(jì)項(xiàng)目生命過程的梳理，明確各階段管理任務(wù)，應(yīng)用有關(guān)技術(shù)和工具，確定質(zhì)量控制關(guān)鍵點(diǎn)，借

2、以實(shí)現(xiàn)內(nèi)部審計(jì)對(duì)預(yù)算管理更為有效的監(jiān)督與服務(wù)職能。本文通過引用對(duì)AC電力公司預(yù)算執(zhí)行情況的審計(jì)案例，來證實(shí)基于項(xiàng)目生命周期理論的預(yù)算審計(jì)質(zhì)量管理方法在實(shí)踐中應(yīng)用的可行性。作為應(yīng)用型學(xué)術(shù)論文，筆者期待該研究成果在實(shí)際工作中獲得進(jìn)一步檢驗(yàn)。關(guān)鍵詞：預(yù)算審計(jì)，質(zhì)量管理，生命周期Recently，powerenterprisebudgetperformanceauditcomeintobeingasanewthing，itsprojectman

3、agementandqualitycontrolhavenoexperiencetofollow，itneedsauditorstograduallyexploreandresearchinpracticeTherefore，theauthorcreatethemanagementmethodofauditprojectlifecycletocombtheprocessofprojectlife，clearallstagesofthea

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5、easibilityofthebudgeauditprojectmanagementmethodwhichbaseonthetheoryoflifecycleinpracticeAsanappliedresearch，authorhopeherresearchresultwillbefurthertestinpracticalworkChenXiaoyan(powerplantThermalpowerengineering)Direct