Research On Internal Control Of H Electric Power Research Institute

Internal control is a means of management,its purpose is to reduce the business operation and development of the potential risk of enterprise development.In terms of the current society,the rapid development of social and economic environment has gradually increased the pressure on enterprises.Therefore,how to develop steadily in the environment of rapid development of market economy is particularly important.From the point of view of internal operation,the development degree of an enterprise is in direct proportion to the perfection degree of the internal control system.In order to effectively reduce the risk of enterprise operation and the possibility of decision-making error,it is necessary to ensure that the internal control is carried out smoothly and effectively within the enterprise.With the rapid development of China’s new normal economy,state-owned enterprises are deepening their reform.Therefore,it puts forward higher request to the state-owned enterprise to strengthen the internal control construction unceasingly.So far,due to the company’s internal control system is not sound,the phenomenon of management violation of the law and discipline is common.This phenomenon has caused unnecessary losses to the normal development of enterprises.With the continuous advancement of the reform of the electric power industry,great changes have taken place in China’s electric power market.Electric power enterprises are the pillar industries of our country.Electric power research institute plays a very important role in the stable development of the electric power industry.It plays an irreplaceable role in the safe operation of power supply enterprises and power generation enterprises in the region where it is located.Therefore,internal control is very important.Based on H electric power research institute as the research subject,using the method of literature,field survey method and case analysis method,based on control theory,principal-agent theory,meaning and function of corporate social responsibility theory,introduces the basic situation H electric power research institute,and from the Angle of the five elements of internal control analysis of the current situation of internal control,thefollowing problems have been found: the control environment aspect,has not yet set up a risk management committee,less strength of human resource management and enterprise culture construction superficial;In terms of risk assessment,the awareness of risk prevention is not strong and the mechanism of risk response is inadequate.In terms of control activities,budget management is slack and no internal control manual has been established.Information and communication,horizontal information communication is not smooth,vertical information communication is not smooth;In terms of internal supervision,the audit department is not set up independently and the internal control and supervision lacks continuity.And put forward Suggestions for improvement: for example,establishing risk management committee,strengthening human resources management and implementing corporate culture;Strengthen the awareness of risk prevention,improve the risk response strategy;Participate in budget management,upgrade financial control system,and establish internal control manual;The horizontal information communication channel should be unblocked,the vertical information transmission channel should be improved,and the application of information integration system should be promoted.Set up internal audit department,strengthen internal supervision,etc.Therefore,the optimization of its internal control is not only conducive to the development of H electric power research institute,but also plays a promoting role in the power companies in the provinces and cities where it is located.And hope to our country electric power industry similar enterprise internal control work to provide some enlightenment.