Research & Application Of Internal Control MIS For Power Enterprise

At present, China's power enterprises are an important strategy in a period of rapid development, deepening the power system development, and promote competition among enterprises, cross power supply and settlement, so that the power company's profit margins smaller, difficult to manage larger, more complex operations, operating risks continue to appear. In recent years, internal and external audit results, the current power enterprises in the internal controls, there are many weak links, such as:electric power companies within the containment is not enough, not mutual restraint; Strict control of construction, common law and discipline violations; Coffers phenomenon of repeated, etc. The reason is the company's internal control system is not sound or not suited to the needs of production and management, regulatory enforcement is not strong, internal control out of control, etc., which formed a weak link in management loopholes, and a business risk to the enterprise.With the deepening of the power system, power companies are facing unprecedented development opportunities, while also facing severe challenges. Sound internal control system of modern enterprise management level is a measure of an important symbol, and strengthen internal control has become an effective means of modern corporate governance. In the current era of knowledge economy, especially after China's accession to WTO, China's foreign enterprises will face the challenges of enterprises, especially multinational corporations, foreign trade more frequently, business risks faced by more and more, in addition to restructuring the existing business operation of the imperfect, increasing pressure on enterprises, more and more severe crisis facing. Therefore the establishment of sound internal control system to adapt to the new situation and the power company's economic environment, the power industry is to maintain the sustainable development of basic industries in the national economy in the national economy play a very important role.Internal control is a kind of process, by companies, management and other staff board to work together, aiming at achieving the operational effectiveness and efficiency, the reliability of financial reports, and the applicable laws or regulations, as well as providing reasonable assurance that follow. Compared to the traditional internal control concept, the improvement of this definition lies in the internal control as a dynamic process but not a static system, thus employees in enterprises should not only work here, still should in various management activities. This concept reflects the modern sense of real-time and whole process control. Accordingly, structure for internal control also evolved into elements of internal control, including five aspects: control environment, risk assessment, control activities, information and communication, monitoring.The implementation of internal control and various management and operational activities are inseparable in the information management system of internal control features will function effectively with a variety of integration. Combination of internal control features, so that more information management system to support the effective implementation of internal control. Through the establishment of internal management information system for enterprise senior management, internal control management, internal control testers, auditors, and other operational staff to provide an easy to use management platform for internal control activities. System not only at this stage the company in the Sarbanes-Oxley Act and the domestic process of internal control compliance achieve better internal controls, records, testing, rectification, reporting, disclosure and archiving requirements, reduce manual operations, improve work efficiency and quality, while making it all work organically, in the long-term strategy to improve internal control and risk management.This paper firstly introduces the concept of internal control, expounds the necessity of internal control and its main content, and focuses on how to solve problem by utilizing the information management system of internal control and using the economic benefits of the software.