| In November 2019,the State-owned Assets Supervision and Administration Commission of the State Council issued the "Implementation Opinions on Strengthening the Construction and Supervision of Internal Control System of Central Enterprises" and the "Notice on Matters Related to the Construction and Supervision of Internal Control System of Central Enterprises in 2020",requiring central enterprises to strengthen the construction and supervision of internal control system.County-level power supply enterprises,as the grass-roots companies of power grid enterprises,serve towns and townships,and have certain political functions and security attributes.Affected by resource constraints,regional differences,economic development,cultural customs and their own management level,there is a big gap between the construction and supervision of internal control system and the reform and development requirements.With the promotion of the "14th Five-year Plan" rural revitalization strategy and the deepening of supply-side reform,county-level power supply enterprises are facing increasingly complex market environment,and optimizing internal control and supervision management has become an important topic for the sustainable and healthy development of county-level power supply enterprises.From county level power supply enterprise management perspective,this paper with WD company as an example,combined with the internal control framework system,through the questionnaire survey to the enterprise internal control management status quo of data collection and qualitative evaluation,through fuzzy evaluation into qualitative factors,based on the calculation results of WD company internal control situation causes analysis and optimization measures are put forward.Analysis found that in terms of WD company,because of the lack of system of risk assessment and management system,risk management consciousness is poor,the lack of timeliness of hazard identification and control,lead to "risk assessment and management" is the most vulnerable part of the WD company,in addition to the elements in the internal control level exist defects and different level is closely related with each other.It is suggested that the internal control construction of WD Company should be optimized by strengthening the role of the leadership in internal control,comprehensively constructing the risk assessment and management mechanism,and strengthening the process control.Based on the research results of WD Company,the author further puts forward universal suggestions for internal control optimization of county-level power supply enterprises,including five measures,including strengthening control environment construction,building risk management mechanism,refining control activity process,strengthening information communication channels and improving supervision effectiveness.Through the in-depth study of internal control management theory knowledge,this paper expands the exploration and research of internal control management theory in the level of county enterprise power supply enterprises,and provides reasonable suggestions for the practical application of internal control management theory in county power supply enterprises.Based on the actual WD company internal control at the same time,to find and solve problems,and from the depth of the theory of internal control management in power grid enterprise application situation reversed transmission,view and see the shortage of the power grid enterprise internal control system construction,to provide power grid enterprise perfect internal control system construction,also is the area county power supply enterprises to perfect enterprise internal control. |
