How The Government Audit Of Electric Power System Server For National Governance

2002,State council of China approved the Eletric power system reform,which has been a symbol of the begiening for eletric power reform of our country.However,at present,the entire power system is in a monopoly position and under the control of government,efficient power system has not yet built in China,investment in power system lacked effective restiction mechanism and failed to use its resource efficently.Due to its own feature and the policies,problems like internal management are on the slide,government audit is definitely needed when internal audit and social audit both has their limitation.As an important part of the political institution of our country,for all the time,government audit has always playing its irreplaceable role in the whole supervision system.Essentially,government audit has the most basic target,that is to service to the national governance.The immume system theory can perfectly describe the function of goverrnment audit by its three utility : Revelation,Prevention and Defense.By collecting and analyzing auditing result announcements related to power sector by National Audit Office in 2010-2015,this text aims to classify the most classical and significant amount problems occur in power sector,as well as to reveal audit emphasis of it.Then,taking China Guodian Corporation,which being a representativeness,as an example,settling and counting problems revealed by audit result announcement and analyze the effect,to see how government audit play its role in it as an immume system and put forward some suggestion to it.