Research On The Problem Of The Internal Controlof A Power Company

Enterprise’s internal control is to improve the enterprise management efficiency, to reduce the operation risk of the important measures and means, so the design of the internal control must be in harmony and the long-term development of the enterprise strategy and matching, and the effectiveness of the internal control is the important of their real work. Efficient internal control is the necessary guarantee for the long-term high speed development of the enterprise, along with the continuous deepening of the reform of market-oriented economy and the expansion, the electric power enterprise’s business is bound to say goodbye to the monopoly stage, in order to improve the management efficiency of enterprises, operation and the rationality of compliance, will require electric power enterprises in the self control, supervision and reverse adjustment for the further development of the enterprise, the requirement to establish efficient to improve the enterprise’s internal restriction and supervision of each other and common development of atmosphere and the direction of enterprise management, to prevent the occurrence of serious social consequences occur because of the internal control lead to the phenomenon of arrested development.This paper first explains some background knowledge, including the paper selected topic background, the selected topic significance, research methods, research ideas and the existing internal control theory research results both at home and abroad, etc. Work here on the basis of the analysis of the current situation of A electricity company’s existing internal control, the causes of defects and, according to the running status quo from the five elements of the COSO internal control management system, analyzes the major drawback of the current specification, and it analyzes its causes, the nature of the lies mainly in the following three points accrual is not clear; Industry system; Become a mere formality, such as the three main reasons.In view of the above problems, this paper still from the framework of five elements as the breakthrough point, from the internal environment of human resource efficiency, establishing the comprehensive risk management, to improve control activities, strengthening enterprise information communication and strengthening enterprise internal audit and supervision activities such as A electric power enterprise internal control have been analyzed, need to improve the content and the key to improve the capacity from 19 specific measures, explained the internal control management improvement measures and the main purpose, ensure all internal control measures can be reasonable, be carried out thoroughly, promote enterprises to promote the efficiency of internal management, strengthen enterprise for risk from internal defense ability. A electric power company as an important part of our country’s large state-owned enterprises, the defects of representative in the internal control, can reflect the status of development of the industry, to A certain extent, therefore, for A power company, analysis and improvement measures are suggested in the electric power enterprise internal control has A certain reference significance.