Research On Improvement Of Internal Control Evaluation Of Guangdong Meizhou Power Supply Bureau Under The Guidance Of Value Creation Theory

China's internal control theory started late and the development process lags far behind Western countries.However,from the extensive discussion of the dichotomy of internal control to the issuance of the basic norms of internal control of enterprises and a series of supporting guidelines in China,the theoretical circle has gradually formed an internal control system corresponding to the management of Chinese enterprises.As the main body of market activities,the enterprise pursues the goal of creating value and maximizing the value of the enterprise.The internal control,as an important part of strengthening enterprise management,should be consistent with the company's development goals.However,the existing financial report-oriented and risk management-oriented internal control evaluations at the present stage have large flaws:over-emphasis on the safety of financial statements,and an overly conservative approach to risk,all these have greatly constrained the long-term development of the company.Therefore,choosing an internal control evaluation mechanism that is more in line with the development goals of modern enterprises to standardize the operation and management of Chinese enterprises and supervise the behavior of managers has become a major and pressing practical issue for our country.State-owned enterprises(SOEs)are an important type of enterprises in China.They are numerous in number and control China's key resources.Power grid companies are closely related to the people's livelihood of state-owned enterprises,the power system reform has planned a new direction for the development of power grid companies.This article took this opportunity to propose the topic of evaluation and research on the value-oriented internal control of Guangdong Power Grid.The paper selects the Meizhou Power Supply Bureau of Guangdong Power Grid as a case study object.First,it defines the relevant concepts and research scope of value-creation-oriented internal control evaluation,and sorts out relevant documents on internal control evaluation and value creation;then analyzes cybernetics and resources.The structure theory,contract theory and principal-agent theory provide guidance for the internal control of value creation;the paper introduces the status quo of the internal control evaluation of the Meizhou Power Supply Bureau from the aspects of system construction and implementation,and analyzes the value creation process of the power reform.Impact;According to the direction of power system reform,the paper then proposes improvement suggestions for internal control evaluation based on value creation.According to the value creation process of research objects after electric power reform,the business of the research object is divided into basic business,auxiliary business and social activities.Business,combined with different business characteristics,designed the corresponding key points of internal control,and thus targeted improvement of the internal control evaluation system;and finally put forward the safeguard measures for the improvement of internal control.