Research On Internal Control Problems And Countermeasures Of LH County Power Supply Company

With China's economic development entering a new normal,it is a higher requirement for state-owned enterprises to continuously strengthen the construction of internal control of enterprises under the macro background of deepening the structural reform of supply side.At present,due to the imperfect internal control system of the company,the occurrence of illegal and disciplinary incidents is endless,which has seriously hindered the healthy development of enterprises.Therefore,how to establish and improve the internal control system of enterprises and give full play to the prominent role of internal control in enterprise management,risk prevention and capital profitability is a prominent problem faced by the healthy development of state-owned enterprises.In 2014,in order to promote the effective implementation of enterprise internal control in the power industry,and effectively improve the management level and risk control ability of the power industry,the Ministry of Finance issued the "Operational Guidelines for Internal Control in the Power Industry".In the same year,in response to the policy of the Ministry of Finance,the State Grid Corporation also promulgated the "Internal Control Management Measures of the State Grid Corporation(Trial)",which fully illustrates that the relevant departments of the State attach great importance to the construction of internal control in the power industry.LH County Power Supply Company,as a wholly state-owned enterprise,is mainly responsible for optimizing the distribution of power resources in the region,while providing the necessary power resources for social development.The business scope includes the laying of rural power grid(transformation)in LH County,the sale of electric power resources,and the installation and inspection of electric energy metering devices.In order to actively respond to the requirements of national policies and systems,the company has promoted the construction of internal control as a key work since 2014.After five years of practice and exploration,the company has made some achievements in the construction of internal control system,but with the gradual expansion of the scope of power grid construction and the gradual improvement of enterprise quality requirements,the problems existing in the company's internal control and enterprise operation are also beginning to appear.How to establish and improve the internal control system and perfect the integration of internal control into enterprise management to ensure the company's operation and management? Safe and stable operation has become the primary task facing the development of the company.This paper takes LH County Power Supply Company as the research object and conducts field investigation through questionnaire survey.Firstly,through the collection,collation and research of relevant literature,this paper combs the relevant concepts and theories of internal control,such as its connotation,development process,objectives and principles,elements,etc.Finally,it takes the "five elements" theory of internal control as the breakthrough point of internal control research,and systematically analyses the current situation,existing problems and causes of the internal control of the research object.Through the research,it is found that there are some phenomena in the company,such as low comprehensive quality of employees,weak awareness of internal control,inadequate execution,inadequate evaluation of internal control,which lead to imperfect internal control environment,imperfect risk early warning mechanism,low level of comprehensive budget and fixed assets management,low efficiency of information and communication,and inadequate internal supervision.Question.Then on this basis,this paper also puts forward reasonable suggestions on improving the internal control construction of the company from five aspects: internal environment,risk assessment,control activities,information and communication,and supervision,which can provide reference for LH County Power Supply Company and other power supply enterprises of similar scale to improve internal control.Good information communication mechanism and supervision mechanism are the internal control guarantee that the company needs.The company should gradually abandon the traditional solidified development thinking,constantly improve the management mode,enhance the awareness of risk prevention and control,strengthen the construction of internal control,and improve the comprehensive competitiveness of enterprises.