Study On Evaluation Of Internal Control Of Power Generation Enterprises

In recent years, Finance scandal comes to the stage one after another, which makes the government and learners of all countries pay the highest attention to the internal control, the comment issue of internal control also brings to schedule as the most importance. As the important part of internal control, internal control evaluation takes the essential role to the healthy and steady development of the enterprise. Electricity enterprise is always basic industry of our country, which attaches great importance to the national economy, it is also the monopoly. Electricity enterprise is also the important part of power industry. Under the reform of power industry, Electricity enterprises always face the great pressure of market competence. It needs to reinforce construction of the internal control, lower the risk of in the process of industry development, increase the economy benefit of enterprise, and fasten the steps of continual and healthy development. Therefore, this article use one of the five power companies as case to evaluate the status of its internal controls, the study of the entire internal control evaluation enterprise that has a representative meaning, through the analysis of the existing problems of its internal control evaluation, propose to optimize and improve internal control evaluation system, in order to facilitate better evaluation of its internal controls, improve internal controls, we can achieve the company’s vision more effectively, and be followed by other power companies.There are six parts in this paper. The first part is the introduction part of this paper which includes the background, significance of the research, content, methods, and innovation points of the paper. Then, the paper introduces the theoretical basis and literature review of internal controls. The third part is about the relational contents about internal controls in the enterprises. The fourth part is about the current situation about the power generation internationalist control, which mainly introduce the characteristics of power enterprises and the standing internal control orders, Next part is about the case analysis of this paper, which introduce the basis situation of H enterprises and then conclude the problems of internal control in H company and finally come up with some suggestions to improve and enhance control situation of evaluation of internal control.