本文通过选择供电分公司作为切入点，参考绩效评价的方法，研究了经济责任
审计评价的作用、目标、评价原则，分析了供电公司经营管理的特点。从审计工作
的实际需要出发，创造性地提出三个重要的假设条件，克服了以往研究工作脱离实
际的困难，采用综合评分比较的方法，从方法、内容和标准上构建了审计评价的模
型，通过全面定量的审计评价，避免定性评价结果的主观随意性。选择了部分指标
体系进行了案例分析，以求触类旁通。

关键词:供电分公司，经济责任审计，量化评价体系
ABSTRACT
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