Research On The Optimization Internal Control Of State Grid Changchun Shuangyang District Power Supply Company

State Grid Changchun Shuangyang District Power Supply Company is a wholly owned subsidiary of State Grid Jilinsheng Electric Power Supply Company.She offers electricity to 8 townships,3 villages of Lianhua Hill tourist resort.She provides electricity for 1950 square kilometers.In 2017,the company sells electricity at 414 million kwh,and increased by about 10% year by year.The company continuously improves the management of its own enterprises while improving the power supply and strengthening the reliability of the power supply.With the further reform of state-owned enterprises,facing the increasingly fierce market competition,business uncertainty is also increasing.All kinds of potential risks of internal control are emerging.With the deepening and perfection of academic theory in recent years,the theory of internal control is further clear.The establishment of a perfect internal control system is the foundation for the enterprise to improve the accounting information.At the same time,it is also the cornerstone of the company to ensure the integrity and reliability of the capital assets.At the same time,it also reduces the various management risks caused by the laws and regulations of the company,and ensures that the company can successfully achieve the short term target and long-term strategy.To the continuous improvement of business performance and management level.After four years of internal control construction,the contradictions and problems existing in the internal control process and enterprise management have begun to appear.How to better integrate the internal control into the enterprise management and ensure the safe and stable operation of the enterprise has become the most important part of the company.This paper first expounds the background,significance,purpose and methods of the article,and systematically studies and collate the relevant theories of internal control definition,internal control elements,internal control and risk management.At the same time,it also summarizes and describes the related literature.The main purpose is to describe in the electric power industry in recent years.The application of department control and its main role play a good foundation for problem analysis and problem solving.After the introduction of the basic situation of the company and the contents and achievements of the company’s internal control construction since 2013,and according to the internal control framework,the company’s current control environment,risk assessment,control activities,information and communication,supervision are found to find out the existing problems in the five aspects.After that,the reasons for the problems are further elaborated from the aspects of internal control environment,control activities,information and communication,and internal supervision.Finally,we put forward four items from the five elements of internal control,namely,the environment,the risk plan,the activity and the information and communication,and put forward reasonable suggestions and measures for the optimization of the internal control system of Shuangyang company.As the basic support unit of the power supply system,State Grid Changchun Shuangyang District Power Supply Company directly carries the power supply task in the surrounding area,and the main source of the main customer group is the industrial enterprises around the city and the suburban residents in some remote areas.By the restriction of the environment,many advanced ideas can not be recognized,and the new payment methods are also compared.Slowly,many elderly people still believe in their inherent behavior patterns instead of changing them.All these difficulties tell us that only by strengthening our own management mode and actively developing new way of power supply is the way of enterprises after all.A good management mode is a guarantee for quality service,and a solid foundation for sustainable development of enterprises.