Power Engineering Project Follow-up Audit Case Analysis Take "A Zone 10KV Power Distribution Network Transformation Project" As An Example

Recent years have witnessed an increasing investment in the field of electric power engineering,amid the booming economy and society.Year of 2020 input 994.3 billion yuan in total,of 524.4 billion yuan in the national power supply infrastructure and 469.9 billion yuan in the power grid infrastructure,with a year-on-year increase of 9.6%,setting a new record in the past decade.As an important livelihood project in China,fund utilizing and operation of power projects are widely watched by all sectors of society.Traditional post audit,however,is no longer feasible in dealing with the demand for construction management and auditing due to the complexity and ever-changing audit environment.The follow-up audit monitors the whole process of before,during,and after-construction.The timely feedback and dynamic track save unnecessary losses in time and keep up with the subsequent benefits of the project.In this regard,strengthening the monitoring and management of electric power engineering projects are vital in the process of construction.So that the follow-up audit is recommended to dynamically and purposefully supervise each link of the engineering project.Electric power companies in China have go down to apply such audit approach.After the implementation of layers,most of the county and district power supply companies failed to give enough credit to the early-stage project establishment,decision-making and construction and stick to the follow-up audit at all stages,nor did they achieve any effect of prevention and control with the application of the follow-up audit,while placed over-emphasis on the post-completion and acceptance links,hampering the healthy and stable advance of power enterprises in China.This thesis probes into deficiencies encountered in implementing the follow-up audit in power engineering projects and the liable causes,thereby proposing targeted countermeasures,providing certain reference for similar enterprises,and securing the stable running of power engineering construction,ground on reviewing the whole process implementation of follow-up audit in power engineering projects by power supply companies in Area A.This thesis comprises six parts.Part I,the introduction,lists the research background and significance,and sorted out literature on the follow-up audit research of power engineering projects,as well as the research ideas and methods.Part II briefly introduces the follow-up audit of power engineering projects,including the follow-up audit and features of power engineering projects,as well as introduction to characteristics and procedures of the follow-up audit of power engineering projects,laying a theoretical foundation for the following cases.Part III expounds the 10 kv distribution network reconstruction project case in Area A at length,involving the overview of the power supply company in Area A and the 10 kv distribution network project,scheme of the follow-up audit,selection of key nodes,and the specific audit content of the follow-up audit.Party IV talked about problems found in the application of the follow-up audit from the design,implementation,application and rectification of the follow-up audit scheme.Part V dissected causes liable for the application of the follow-up audit from the defective rules and regulations of the follow-up audit,the vagueness of the time and depth of the follow-up audit intervention,the backward audit methods,the difficulty in grasping the risks at each stage,and the limited application of the audit findings.Part VI offered some countermeasures on improving the follow-up application combining with the previous theories and case analysis results.First and foremost,efforts should be invested in refining the rules and regulations related to follow-up audit,perfecting the quality evaluation system of follow-up audit,and strengthening the supervision and assessment of third-party auditors,so as to institutionally secure the implementation of the follow-up audit.Second,progress should be made in mastering the timing and depth of the follow-up audit intervention,thereby better select the key nodes of the follow-up audit implementation.Third,adopting modern audit approaches and means to improve the efficiency and effect of the follow-up audit implementation.Fourth,improving the risk-oriented audit to make the best of the follow-up audit given controllable risks.Last but not least,improving the application mechanism for the follow-up audit results of power engineering projects to enhance the independence of the audit and land the audit work in place.