Education, Science, Technology, Innovation and Life
Open Access
Sign In

The Supervisory Role of National Audit on Energy Central Enterprises Based on the National Grid

Download as PDF

DOI: 10.23977/accaf.2023.040109 | Downloads: 16 | Views: 691


Liping Wang 1, Lele Luo 1, Rundong Shao 1


1 Business School (School of Quality Management and Standardization), Foshan University, Jiangwan Street, Chancheng District, Foshan, 528000, China

Corresponding Author

Lele Luo


Energy plays an important role in the overall development planning of a country or region, and central enterprises, which are important among state-owned enterprises, play a key leading role in promoting China's economic and social development, and play an important role in economic and energy development. Through the audit activities of central enterprises, state audit can play a role in supervising the economic activities of central enterprises and promoting their healthy development. Therefore, based on the national grid, this paper examines the role of state audit in supervising central enterprises in the energy industry from two aspects: "prevention" and "guarding", and proposes corresponding countermeasures.


State Audit, Energy Central Enterprises, Supervision


Liping Wang, Lele Luo, Rundong Shao, The Supervisory Role of National Audit on Energy Central Enterprises Based on the National Grid. Accounting, Auditing and Finance (2023) Vol. 4: 60-64. DOI:


[1] Xu L. (2021) Epistemology of the essence of state audit and its practical laws. Audit and Economic Research, (05):20-23. 
[2] Chen XD. (2019)The essence of audit: the theory of supervision tools. Finance and Accounting Monthly, (09):100-106. 
[3] Naren Geri Le, Wen Q. (2020) The history, experience and prospect of changes in China's national audit system since the reform and opening up. New Accounting, (09):6-11. 
[4] Wang DH, Zhang BB. (2021)National audit under the leadership of the Communist Party of China: a century of history and development inspiration. Finance and Trade Economy, (07):15-31. 
[5] Liao K, Wang F. (2019) Theoretical Annotation of China's National Audit System Change. Journal of Finance and Accounting, (04):107. 
[6] Zhang L J. (2020) Analysis of the optimization of China's national audit legal system in the context of the new era. Fiscal supervision, (17):85-88. 
[7] Cui Q, Zhang J, Wang M. (2021) Challenges and countermeasures of national audit in the new era. Friends of Accounting, (08):33-36. 
[8] Wang GQ, Zhou J. (2020) The role mechanism and path of national audit in the supervision system: a review and prospect. Modern economic discussion, (08):18-23. 
[9] Liu JY. (2016)State Audit in the Modernization of National Governance: Institutional Guarantees and the Logic of Practice. Social Sciences in China, (04):5-21. 
[10] Huang MX, Chen XY, Wang L. (2020) The role of national audit supervision in promoting local economic construction in the context of the new era. Business Accounting, (16):118-120. 
[11] Wang YZ. (2020)Give full play to the synergy of national audit and internal audit supervision. Audit Monthly, (02):14-16. 
[12] Chen YL. (2020) Considerations on how to form audit supervision synergy among national audit, internal audit and social audit. Finance and Accounting Research, (12):64-67. 
[13] Cao H, Zhang L, Qi Y, et al. (2022) Government auditing and environmental governance: Evidence from China's auditing system reform. Environmental Impact Assessment Review, (12):64-68. 
[14] Xia Q, Gao K, Wang K. (2018) A Study on the Role of Government Audit in Promoting the Growth of Central Enterprises. Journal of Finance and Accounting, (02):12-16. 
[15] Guo JH, Yang RP. (2020)Can state audit promote the growth of total factor productivity of state-owned enterprises? Audit and Economic Research, (05):1-9. 
[16] Guo MN, Song L, Guo F. (2021) Social audit quality, national audit supervision and value-added of state-owned enterprises' assets. Audit and Economic Research, (02):11-18. 
[17] Wu QS, Guo MN. (2018)The impact of national audit "supervision" and "supervision" on the value-added of state-owned enterprises' assets. Financial Theory and Practice, (05):95-101. 
[18] Liu LY, Cui MX, Wang H, Shen L. (2021)In-depth research on the basic concepts of state audit is still needed-an analysis based on the results of an interview on the perception of basic concepts and definitions of state audit. Friends of Accounting, (08):15-21
[19] Liu JY. (2012)On national governance and national audit. China Social Science, (06):60-72+206. 
[20] Liu JY. (2015)National audit in the process of modernization of national governance: institutional guarantee and practical logic. China Social Science, (09):64-83+204-205.

Downloads: 3503
Visits: 34501

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.