Research On Electric Engineering Project Follow-up Auditing

Since the promulgation of the audit law by the national audit office on August 31,1994,audit institutions at all levels have focused on promoting the reform of the financial management system by auditing various departments and projects.As one of the vital arteries of the national economy,the audit work of electric power enterprises should not be underestimated.With the rapid development of China's economy,in order to pursue development,power enterprises are attaching more and more importance to the audit work related to power engineering projects while realizing social value,and regard it as an unreachable part of power engineering projects.Power engineering projects have their own characteristics: first,the scale of investment in power engineering projects is large,the construction cycle is long;Secondly,the power project integrity is strong;Thirdly,the electric power project is strongly influenced by the environment.Finally,electric power projects are closely related to the national economy.In order to further strengthen the power engineering projects to create value for the society and consolidate the implementation level of the power engineering projects,the state has organized the audit institutions of various localities to conduct follow-up audit on each major power engineering project.However,with the implementation of the follow-up audit,the problems in the power engineering projects are emerging.Due to the short time for the follow-up audit of power engineering projects in China,especially the measures for the follow-up audit of various processes in power engineering projects are not perfect enough,and there are not many audit methods with practical experience.In the past electric power engineering projects,the audit work is usually only in the stage of acceptance and delivery and completion settlement,which makes the auditors unable to supervise the whole process of electric power engineering,and unable to prevent and control the loss and waste in the electric power engineering.Therefore,the follow-up audit of power engineering projects is not comprehensive.In this paper,based on the current track audit in the current situation of electric power project in the practice is not perfect,the detailed combed the power engineering project tracking audit related literature at home and abroad,with the principal-agent theory,sustainable development theory,and the cost control theory as the support,focus on the problem of the missing of the power engineering project tracking audit system,using literature analysis,normative analysis and case analysis,design a in the electric power enterprise power engineering project tracking,phase analysis,from the Angle of audit system.Based on the goal of supervision and guidance,and based on the principles of legality,independence,objectivity and confidentiality,the system constructs the overall framework of the electric power project tracking audit system.Then,by subdividing the specific measures of follow-up audit in each stage and in different dimensions,the existing problems in power engineering projects are found,and the guiding and supervising role of follow-up audit is reflected.Finally,the electric power project tracking audit system is applied in Heihe city agricultural network engineering project to verify the effect of the electric power project tracking audit system,and then the guarantee measures for the implementation of the electric power project tracking audit system are proposed from multiple perspectives.Is expected to help advance the study of the theory of the electric power engineering project tracking audit,and to establish a power engineering project tracking audit system has important practical significance,and more help to ensure the quality of electric power project,improve investment returns,reasonable assurance audit independence,improve audit execution environment,strengthening the construction of the audit team,etc.