Case Study On Internal Control Of A Nuclear Power Company

As a kind of clean and efficient energy,nuclear power has become an important pillar of China’s power industry.China vigorously develops nuclear power.In 2015,nuclear power went out to become the national development strategy.Because the nuclear power industry has the characteristics of long construction period,capital and technology intensive,complex business processes,strong policy direction,public opinion influence,it has important practical significance to strengthen and standardize the internal control of nuclear power enterprise.In2014,the Ministry of Finance issued the "power industry operation instructions for internal control",which clearly pointed out that electric power enterprises should establish an internal control system that updates their own situations dynamically.In addition,the enterprise should set up a special and independent evaluation of internal control mechanism,make a comprehensive evaluation of the internal control system of enterprise report,if the power companies,also need to disclose the status of internal control and internal control evaluation information.And strengthen the audit,the enterprise should set up to strengthen the construction of the internal control system of the electric power enterprises.At present,with the deepening of the process of deepening the reform of the state owned enterprises in China,on the basis of the excellent practical experience of foreign nuclear power enterprises,the nuclear power enterprises of our country carry out the separation of the property rights and the management ownership,set up a special nuclear power operation enterprise,carry out the professional operation and management of nuclear power,so as to realize the maximum utilization of the resources and the use of the nuclear power.Safety is always the most important to nuclear power enterprises.It is the first thing that nuclear power enterprises always put in the first place.All operational objectives are based on security.For the specialized operation of nuclear power companies,internal control should be based on the security as the basic starting point from the company level and the business level.A nuclear power company is a subsidiary company of Z large state-owned nuclear power company.It carries out specialized operation and management of nuclear power.It is in the leading and exemplary role in the industry.The research method of this paper is literature research and case analysis.The purpose is to study the internal control of A nuclear power company.It consists of five chapters.The first chapter is the introduction,which expounds the background and significance of the research,summarizes the relevant literature at home and abroad,illustrates the methods and ideas of this paper,and puts forward the innovation andshortcomings of this paper.The second chapter is the overview of internal control theory of nuclear power enterprises including connotation,objectives,principles and main contents.The third chapter is the analysis of the internal control status of A nuclear power company,including the basic situation of A nuclear power company,the analysis of the internal control of the company level,the internal control of the key business activities of the A nuclear power company,the key control points and the control measures,and the analysis of the problems and causes of the internal control system of the A nuclear power company.The fourth chapter closely carries on the third chapter,and puts forward suggestions to improve the internal control system of A nuclear power company.The fifth chapter is the conclusion and prospect.