Research On The Inside Economic Responsibility Audit Problems Of Power Supply Enterprise Under The Big Data Environment

With the acceleration of digital economy in the world and the rapid development of 5G,artificial intelligence,Internet of things and other related technologies,big data ideas and technologies have had a profound impact on national economic and social development.At present,the reform of state-owned enterprises has entered a critical historical period of comprehensively deepening reform.As an audit method with distinctive Chinese characteristics,economic responsibility audit plays an increasingly important role in promoting the healthy and sound development of state-owned enterprises,protecting the safety of state-owned assets,objectively evaluating leading cadres,preventing and governing corruption,etc.Power grid enterprises are super large state-owned key backbone enterprises that are related to the lifeblood of the national economy and national energy security.They bear important political,economic and social responsibilities.It will become a new normal for them to accept central inspection,government supervision and public opinion.However,the economic responsibility audit of power grid enterprises started relatively late in digitalization,still staying on the traditional idea of economic responsibility audit,and seemed helpless in the face of new big data environments such as information systems with uneven quality,huge data volume,and rich data forms.Combined with the exploration of power grid enterprises in digital audit in recent years and the author’s own practical experience,this paper adopts the methods of literature research,case analysis,the interview survey,etc.,to give a theoretical overview of economic responsibility audit and big data audit,and summarize the innovative development of economic responsibility audit theory in the big data environment.On this basis,take the implementation of economic responsibility audit carried out by State Grid City A Power Supply Company in recent years as an example to study and analyze its existing problems and causes,and propose optimization measures to improve the development of economic responsibility audit in the big data environment from five aspects: audit system and mechanism construction,audit content and process,audit means and methods,audit results application,and audit team construction.The research significance of this article lies in: firstly,there is relatively little theoretical research combining economic responsibility auditing with big data auditing,and its research has high academic value.The current economic responsibility audit cannot meet the audit needs of the current big data environment.The addition of big data audit theory and technology will expand new ideas for economic responsibility audit;The second is to apply big data audit theory and technology to the economic responsibility audit of power grid enterprises,which can more accurately,objectively,and timely evaluate the work effectiveness of leaders,and provide theoretical and practical support for the transformation of economic responsibility audit work in power grid enterprises.