School of Internal Audit, Nanjing Audit University
School of Government Audit, Nanjing Audit University

内部审计作为国家监督体系的重要组成部分,在服务企业治理的同时,要以高质量发展为主题,助力能源企业高质量发展。研究内容梳理了内部审计的研究现状,基于高质量发展的概念归纳总结了新时代下能源企业高质量发展的特征,基于资金使用、政策落实、责任履行、资源资产使用等角度阐述了内部审计助力能源企业高质量发展的机制,从加强顶层设计、培养复合型审计人才和开展领导干部自然资源资产离任审计等角度提出了内部审计助力能源企业高质量发展的相关建议,以期为能源企业开展内部审计工作,助推高质量发展提供一定的参考和依据。

As an important part of the national supervision system,internal audit should take high-quality development as the theme to promote energy enterprises highly qualified growth while serving corporate governance effectively.Firstly,this paper summarizes the research status of internal audit. It also summarizes the characteristics of high-quality development of energy enterprises based on the concept of highly qualified development. Importantly,it expoundsdeeply the mechanism that internal audit empowers energy enterprises development in high quality from the perspectives of fund use,policy implementation,responsibility performance and resource and asset use. this research comprehensively set out relevant recommendations that internal audit helps energy enterprises make great progress,from the perspectives of strengthening the top-level design,training the construction of composite audit talents and carrying out departure auditing based on resource and assets. Finally,it provides basis for energy enterprises to take internal audit as the starting point to promote high-quality development.

杨婧, 赵瑞萱. 内部审计助力能源企业高质量发展研究. 煤炭经济研究. 2024, 44(8): 122-128

YANG Jing, ZHAO Ruixuan. Internal audit empowers high-quality development of energy enterprises. Coal Economic Research. 2024, 44(8): 122-128