Research On Optimization Of Internal Audit In Wuhu C Electric Power Company

With the continuous promotion of the mixed reform of state-owned enterprises,state-owned enterprises actively explore the direction of reform and seek diversified development of property rights structure under the support of national policies,which gradually breaks the situation of insufficient operational efficiency,single property right structure and rigid management means under the traditional mode,and forms a governance system with socialist ideology with Chinese characteristics in the new era.Under the background of the reform of state-owned enterprises,the state-owned electric power companies shake off the burden of history,emancipate the mind,reform and transform,establish and improve the system system combined with the requirements of modern corporate governance,promote the internal control management and internal audit work in depth,and initially realize the market-oriented operation and management.The power industry has gradually changed from the natural monopoly of energy to taking six power groups directly under the central government and five major power groups as the core Market competition pattern.In this special historical background,the operation and management environment of state-owned electric power companies has undergone profound changes.From the external point of view,the power industry has changed from monopoly to competition.With various uncertain factors,the systematic risk has gradually increased;from the internal point of view,the state-owned power companies have insufficient self-construction,the internal control management and internal audit started late,and the risk prevention and control ability is weak,which cannot effectively meet the modern wind Insurance management requirements.Therefore,in the complex environment,how to correctly identify risk factors and give full play to the supporting role of internal audit for risk management and internal control management is an urgent problem for state-owned power companiesThrough the investigation,it is found that Wuhu C power company has distinct mixed property rights characteristics.The internal audit has exposed the problems of insufficient human resources support,limited work independence,backward audit tools and means.Based on this,through the in-depth study of the theoretical achievements of internal audit at home and abroad,this paper systematically analyzes the development status,work disadvantages and influencing factors of Wuhu C electric power company’s internal audit,and forms solutions focusing on enhancing the independence of internal audit,establishing and perfecting the internal audit system,strengthening internal control and risk prevention,and promoting the internal audit rectification,which effectively conforms to the power country There is a need for enterprise internal audit reform,which helps to enhance Wuhu C power company’s internal control management level and comprehensive competitiveness.This paper takes Wuhu C power company’s internal audit work as the breakthrough point,deeply explores the governance structure and governance system of state-owned electric power company,and puts forward suggestions for improvement of internal audit combined with the attributes of power industry and the characteristics of mixed property rights,which has positive significance for the internal control management of Wuhu C Power Company and similar power institutions.