Research On How To Improve D Power Company's Internal Control

The internal control is a process which is conducted by enterprise board of directors, supervisors, managers and staff aiming to realize the control target. Internal control objectives are guaranteeing the legitimate of business activities, enhancing business activities'efficiency and effect, making sure the safety of assets, ensuring authenticity and integrity of information which reflected in financial report and enabling enterprises to achieve its development strategy.Not only does the internal control improving stay on enterprise accounting, business process improvement, but also deals with governance structure improvement, the property rights system reform, information system construction, organizational culture construction and so on.Electric power industry belongs to capital-intensive industries, knowledge and technology intensive, equipment intensive, management risk of intensive industries. Compared with other industry, power industry sales mode, operation, maintenance, safe environmental protection is under supervisory control by state and industry regulations directly. It is also the social utility important constituent, and at the same time, it is related to national energy safety and economic lifeline directly and to strengthen economic efficiency. In view of electric power industry for the development of national economy, the strategic significance for the electric power industry and the internal control system design, implementation and maintenance must meet us at the primary stage of socialism market economy, and accord with the fundamental conditions of industry's own development characteristics.Under this background this article try to take D power company internal control as an example and combine with the relevant laws and regulations to make a research on electric power company internal control condition and defects, and analysis the situation improvement measures. The significance of this research is by means of analyzing this power company internal control system and method of analysis to enhance the company's internal control management level, and put forward some suitable suggestions to improve China's national electric power systems'internal control system.