Analysis Of JXDL Internal Control In Information Environment

Electric power industry is the basic industry of the national economy and the pillar industry. It plays an important role in the national economy. The risk prevention of electric power industry is not only related to its own development, but also related to people’s livelihood, national security and social stability. At present, GJDW company information work in the "Twelfth Five Year" plan as a guide, to speed up the construction of SG-SAP system as the main line, to the smart grid, UHV and "five in one" construction as the center, the work has made new progress. At present, SAP and financial control information system plays a more and more important role in the daily management of electric power company. The information system is not only a daily management means, but also a kind of important management idea. At the same time, the comprehensive risk management has become the core content of the company’s internal control system. With the full implementation of SAP, financial control and other information systems in power companies, a large extent has changed the original business process, making the management background of the company’s internal control is different from that of the past, the focus of internal control has changed, many new risks began to appear. If power companies do not re-establish a new internal control, it will seriously affect the normal operation of production and management. Therefore, under the current information environment, how to construct the internal control system of electric power company, to avoid the operational risk, has become the urgent need to solve the problem of the major power companies.JXDL company as a member of GJDW company, in the enterprise culture, personnel structure, management mode and other aspects have its own unique characteristics, which determines the JXDL company adopted "take doctrine" copy any one kind of internal control system framework are difficult to achieve the desired effect. Taking JXDL Company as an example, this paper mainly uses theoretical analysis, case analysis and comparative analysis. According to the basic analysis of the basic research ideas, such as "raising questions, analyzing problems, thinking problems, solving problems", after reviewing and analyzing the relevant literature in China and the western countries, study and discuss the definition, characteristics and basic theory of internal control in information and information technology from the theoretical level. This paper introduces the present situation of the internal control under the information environment of JXDL Company, and puts forward the suggestions of improving the internal control system under the problems and causes in the internal control construction of JXDL Company.Firstly, this paper expounds the definition, features and construction significance of information technology. It points out that information technology is a comprehensive use of computer, network and communication technology to develop reform and restructure the company’s business process, and make full use of effective information, dynamic, diversity and integration. Information features include a wide range of data sharing, system intelligence, information dynamics, the development of a gradual. Information construction is conducive to enhance the company’s core competitiveness, to adapt to the international competition, promote information portal, help the turnaround of the company and the company achieved rapid development. Then, the paper expounds the internal control definition, target and method in the information environment, and points out that the internal control in the information environment is in the enterprise information environment, with the help of modern information technology, through the reconstruction of internal control, to achieve the real-time collection, transmission and wide application of information, so as to realize the process control, reduce the risk and realize the process of enterprise control objectives. Under the information environment, the internal control target is the realization of the strategic objectives of the Surety Company, and promote the company’s operating efficiency, to ensure that the company’s reporting information, and ensure the safety of the company’s assets and meet the company’s requirements. At the same time, it also analyzes the impact of information on the internal control and the relationship between the internal control and the information needs. Information changes the form of internal control, expanding the scope of internal control, increasing the difficulty of internal control, changing the attention of the internal control, changing the authority and the protection of internal control, and internal control impact the effect and the establishment of the information. Secondly, JXDL Company as a case study, with the information and internal control related theory research results as a guide, combined with the actual situation of JXDL Company, the paper introduces the implementation of the company’s overall situation, the implementation of internal control construction background, the main practice and the implementation effect of internal control. And then describes the existing problems in the construction of the internal control under the information environment of JXDL Company, mainly include:(1) Information communication is not running smoothly. (2) Authorization management is not clear enough. (3) The quality of information disclosure is not high enough. (4) Regulation is not strict enough. (5) Control technology has hidden trouble. (6) The construction spending increases. (7) Operation and maintenance personnel missing. Again, on the basis of JXDL Company under the information environment of internal control problems existing in the construction of reason analysis, mainly in the following aspects:(1) The internal control the initial planning and construction is not in place. (2) Staff authorized management awareness is weak. (3) Data procession is not sufficient. (4) Process reengineering increase regulation difficulty. (5) Outreach network environment affect the internal control management. (6) Development, operation and maintenance increase workload. (7) Internal control professional talent training is poor.Finally, after finding out the existing problems and the reasons of the JXDL Company’s internal control under the information environment, we put forward the suggestion of improving the internal control of JXDL Company. From the following aspects:(1) Optimizing the internal control construction frame design. (2) Improve and perfect the system of authorization management. (3) Continuous data quality control. (4) Improve the internal supervision and internal audit mechanism. (5) Strict information system working environment control. (6) The establishment of the internal control standard cost. (7) Strengthening internal control personnel training. In order to meet the company’s development, the government and market’s supervision, let JXDL Company internal control under the information environment to play a great mission to ensure the smooth implementation of the company’s business objectives.