Volume 7, Issue 5, September 2019, Page: 161-167
Audit Model Study of Professional Research Institutions in Power Grid Enterprise
Zhao Baozhu, Department of Economic & Management, North China Electric Power University, Beijing, China
Received: Sep. 20, 2019;       Accepted: Oct. 12, 2019;       Published: Oct. 23, 2019
DOI: 10.11648/j.jfa.20190705.15      View  24      Downloads  7
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.
Keywords
Grid Academy, Innovation, Audit Mode
To cite this article
Zhao Baozhu, Audit Model Study of Professional Research Institutions in Power Grid Enterprise, Journal of Finance and Accounting. Vol. 7, No. 5, 2019, pp. 161-167. doi: 10.11648/j.jfa.20190705.15
Copyright
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Reference
[1]
Xu Qingrui. Comprehensive Innovation Management - Theory and Practice. Beijing: Science Press, 2007. 05, p30, 255, 257.
[2]
V. Chiesa, P. Coughlan, and C. A. Voss, Development of a Technology Innovation Audit, Jouranl of Product Innovation Management, VoL, pp. 105-136, 1999.
[3]
R. A. Burgelman, T. J. Kosnik, and M. van den Poel, Toward an Innovative Capabilities Audit Framework, in the “Strategic management of technology and innovation”, R. A. Burgelman and M. A. Maidique eds, Homewood, IL: Ir win, 1998, pp, 31-44.
[4]
Adler, Paul S, McDonald. D. William and Macdonald Fred. Strategic Management of Technical Function, Sloan Management Review, 33 (2): 19-37 (Winter 1992).
[5]
Organization for Economic Co-operation and Development (2005), Oslo Manual: Proposed Guidelines for Collecting and Interpreting Technological Innovation Data, OECD Publishing, Paris.
[6]
OECD. Frascati manual 2002: proposed standard practice for surveys on research and experimental development [M]. OECD Publishing. Paris. 2002.
[7]
OECD. Frascati manual 2015: guidelines for collecting and reporting data on research and experimental development [M]. OECD, Publishing, Paris, 2015.
[8]
European Innovation Score Board 2007: Comparative Analysis Innovation Performance [M]. UNU-MERIT, 2008.
[9]
The Councilon Competitiveness. Innovate American [R]. Washington, DC: The Councilon Competitiveness, 2004.
[10]
http://www.csg.cn/xwzx/2016/gsyw/201605/t20160527_136742.html
[11]
Zhang Chidong, Li Xinnan, Zhang Jiejun. Evaluation Theory and Practice of Innovative Enterprises. Beijing: Economic Science Press, 2015. 08, p 15, 33.
[12]
Song da. Application of internal audit of science and technology projects [J]. Harbin: Chinese and foreign entrepreneurs, 2016, (21).
[13]
Zhang Mingqian. Comprehensive quality assessment of innovation comprehensive evaluation indicators. Shanghai: Shanghai People′s Publishing House, 2015. 02, p 3.
[14]
Johan Frishammar, Anders Richtnér, Anna Brattström, Mats Magnusson, Jennie Björk. Opportunities and challenges in the new innovation landscape: Implications for innovation auditing and innovation management [J]. European Management Journal, 2019, 37 (2).
[15]
Kang Guangsheng. Several focal points of innovative audit management [N]. China audit news, 2017-04-05 (006).
[16]
Tang Ling. Innovation practice of digital audit management mode in power grid enterprises [J]. Accountant, 2019 (03): 53-54.
[17]
Cheng Guangliang. Application of audit management method innovation in practice [J]. Audit and finance, 2019 (05): 16-17.
[18]
Zhang Liangzhong, Guan Yajun. Enhancing audit innovation to promote full coverage of audit [J]. Modern audit and economy, 2017, 09 (A01): 23-24.
Browse journals by subject