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

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

Author(s)

Liping Wang 1, Lele Luo 1, Rundong Shao 1

Affiliation(s)

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

Corresponding Author

Lele Luo

ABSTRACT

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.

KEYWORDS

State Audit, Energy Central Enterprises, Supervision

CITE THIS PAPER

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: http://dx.doi.org/10.23977/accaf.2023.040109.

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