Research On Internal Control Optimization Of GX Power Company From The Perspective Of Balanced Scorecard

In the context of the new era,State Grid Corporation of China has strengthened its internal control construction to adapt to the increasingly fierce market economy competition and respond to the requirements of national supply-side structural adjustment.It is also an inevitable requirement for the State Grid Corporation to achieve the "three types and two networks" and "world-class" strategic goals,which is conducive to establishing a good image of state-owned enterprises.With the continuous enrichment of internal control theory in corporate management practices,internal control has been recognized worldwide for improving the efficiency of enterprises and enhancing their ability to withstand risks.In addition,the advantages of the balanced scorecard in the implementation of corporate strategy have also attracted much attention from many managers at home and abroad.This thesis adopted the methods of literature study and investigation method,after consult literature scholars both at home and abroad,through the analysis of the balanced scorecard and the relationship between the five elements of internal control under the four dimensions of balanced scorecard set up 18 indicators,internal control construct based on the balanced scorecard and integrate index system of internal control framework.In GX power company internal control information afterfinishing analysis,from a financial,client,internal course,learning and growth four Angle,found that the existence of the financial assets management,electricity and electric power service management defect,the cost of power engineering construction project and funds management,lack of effective internal supervision and internal control,enterprise culture construction become a mere formality,internal control problems of safety production management does not reach the designated position,for the reason put forward to enhance financial risk control,optimizing the process of financial budget,financial management,strengthen electric power marketing management,improve service quality of electric power customer center,The corresponding optimization measures,such as strengthening financial management of power engineering projects,strengthening internal audit supervision and execution,and clarifying the risk points and control measures of internal control in all dimensions,have proved that applying the balanced scorecard theory to the optimization of internal control of GX power company has theoretical and practical significance.