Research On Internal Control Optimization Of A Power Grid Enterprise’s Integration Of Marketing And Finance

In the complex macroeconomic environment,with the continuous innovation of business models and the universal application of information systems in a world of big data,today’s enterprises in the world are experiencing a high-risk business era.With the changes in politics,not only the party and government organs are in a serious situation with the anti-corruption work,but also large-scale enterprises,especially state-owned enterprises,are facing urgent requirements for rectification and anti-corruption work.In 2015 and 2016,many dangerous funds safety throughout the country have taken place in the State Grid Corporation of China.The risk events also forced internal control to be re-examined in this large state-owned enterprise.The integration of industry and finance is a new stage in the development of enterprise management mode.It has been widely used by domestic and foreign enterprises.It integrates business and financial integration into control activities to achieve rapid identification,timely response and efficient processing of risks.It is the innovation of enterprise management mode and internal control optimization.The important issues are of great significance for enterprises to achieve their strategic goals,respond to regulatory requirements,and assume social responsibilities.The power supply enterprise charges electricity to users according to the standard electricity price stipulated by the state,that is,the management of electricity charges.After the reform of the power system and the enterprise of the power supply industry,the contradiction between marketing and finance on electricity tariff management is particularly prominent.As the largest source of income for power supply enterprises,the accounting of electricity fee still faces the impact of business characteristics such as complex customer groups,diverse charging channels,and the tradition of charging after power supply.Marketing charges and financial accounting are in a state of inconsistent standards and difficult connections.Only by forming a new working mechanism through the integration of financial resources and solving the problem of long-disturbing marketing and financial separation of power supply enterprises can we achieve the dual goals of quality service and lean management.In accordance with this line of thinking,the State Grid Corporation of China seriously studied,actively prepared,and unified deployment.In 2009,it proposed and promoted the implementation of the construction project of the integrated financial system.State Grid J Electric Power Company designed and completed the work-integration working mechanism with the characteristics of the province in accordance with the financial and wealth integration promotion construction work plan formulated by the headquarters.In June 2016,the pilot units in the province officially passed the inspection of the State Grid Headquarters and officially went online in January 2018.Since the marketing charging link is directly facing the customer for business processing,customer service satisfaction is the work orientation.The financial accounting link is to handle the accounting process from the perspective of the company’s operation and management,and to take the company’s economic interests and legal compliance as the work orientation.Marketing and financial business rules,accounting subjects,accounting objects,and period divisions are all inconsistent.Whether it is because of industry characteristics or professional work-oriented reasons,the two departments have difficult to reconcile differences.After the integration of the financial integration system,the problems of data interaction,business coordination,and process setting were initially solved,and the integration of business integration at the operational level was achieved,and improvements and innovations were made from the business process and information system settings.However,in terms of financial risk prevention and internal control,the current construction results are not enough to achieve management objectives,and the depth of exploration of financial integration is still insufficient.It requires comprehensive evaluation and analysis,and further improvement and improvement.This paper takes the opportunity of strengthening internal control construction as the opportunity to realize risk management,based on the experience of actually working in the management of electricity tariffs,and deeply understands the duties and responsibilities of the marketing department and the finance department in the management of electricity charges,and sorts out the marketing after the integration of research and finance.The business communication mode and circulation process with finance,with the five elements of internal control as the foothold,analyze and evaluate the working mechanism,business process and information system design of A grid enterprise’s financial integration,from organizational structure construction,risk identification capability,business processing The four aspects of regulation and information sharing ability analyze the existing problems and causes,find management weaknesses and major risk points,create a control environment that meets the management requirements,improve the system’s automatic risk identification capability,and improve the applicability and timeliness of control activities.Intensified information sharing and communication,strengthening the construction of long-term mechanism for internal supervision and the realization of innovative practices in the integration of industry and finance,proposed targeted and strong feasibility,improved the coordination supervision mechanism,and promoted internal control and electricity fee management.Organic integration.