The Study Of Internal Control Of SP Electric Power Enterprise Based On Risk Management

After the reform and opening up,China's economic and social development is rapid,in all walks of life got rapid development;With the further development of market economy,advancing with The Times and the in-depth reform are put forward for all walks of life.Electric power industry is a traditional industry of our country,also is the relationship between the basic industry of national economy and people's livelihood,the traditional electric power enterprises in the current rapid development of market economy is faced with serious challenge.Electric power enterprises in our country is still using the traditional management idea and management mode,in-depth reform will inevitably will be affected by a lot of resistance,but changing ideas,enable the modern management system and pattern,updated machinery and equipment,has become a key link in the process of electric power enterprises dealing with risk.At present,the electric power enterprise is facing the main risk comes from the financial,market,operation,production safety,etc.,the risk happened will bring irreparable damage to the traditional enterprise,will also accelerate the decline of enterprise.Comprehensive management thought is adopted to improve the internal control,is clear about the goal of internal control and the implementation of the measures,reduce the enterprise in the process of applying the risk probability and risk is the focus of this study,is also the key to the electric power enterprise reform.SP electric power enterprise is our country after reform and opening up vigorously support one of the first batch of electric power enterprises,after years of development,outstanding performance,scope of business all over at home andabroad.In the face of the market economy development environment,SP enterprises to realize the disadvantages of traditional idea and mode,business leaders are determined and intensify efforts to further the reform,but met stiff resistance in the process of reform.Strengthen the internal control is the necessary measures in reform effect and SP enterprises must means,and is the inevitable requirement of modern management mode.This study is based on the analysis of the SP enterprise internal control problem,the feasibility of the optimization of the internal control is given from the point of view of risk management advice and opinion,hope to help the reform of SP enterprises,the internal control of the electric power industry has a certain reference significance.This research mainly divided into five parts: the first part,introduced this article selected topic background,research significance,the domestic and foreign literature review and research ideas;The second part,through literature analysis summarizes the related theory of this research has important guiding role,including the theory of risk management,internal control theory,analysis the relationship and the electric power enterprise risk management and internal control of the common risk;The third part,the SP electric power enterprise internal control present situation and the analysis of existing problems,a brief introduction to SP enterprise management,organizational structure,financial conditions,a brief introduction to SP enterprise internal control,the brief analysis of enterprise internal control problems of SP,provide the basis for the following;The fourth part is the core part of this article,by analyzing the SP enterprise internal control optimization scheme is given,mainly from the optimization goal and the principle of internal control,based on the risk management framework of internal control system optimization,carding and countermeasures of risk management key points,construction of internal audit implementation,honest atmosphere puts forward measures of improve the internal control problems;The fifth part,the brief analysis of SP security condition of theinternal control optimization scheme,from the aspects of personnel,technology,enterprise culture analysis of enterprise internal control optimization scheme of the favorable conditions;Finally,summarizes the full text,in the hope that through to the SP enterprise internal control problems after thorough analysis,the internal control of the feasible optimization measures to improve the electric power enterprise management level,realize the high speed development of earlier marketization operation mode.