Law of the People s Republic of China on auditing and Regulations of National Audit Agency on Internal Audit Work are not only the legal authorities for carrying out internal audit in organizations as required by law, but also sources of law for the legal requirements for the implementation of internal audit.

For the rising news problems from changing quickly society,sustainable harmony for society depends on the management constantly innovating to maintain and support,in this sense,government management innovation is also the method source for accelerating construction of a harmonious society.

It is the two phases of a thing that the status of administrative rules as civil law sources and the normative function on civil rules by administrative law.