The Disquisition On Internal Control Of G Province Electric Company

The globalization is coming and the demand for the self-management of enterprise is going up.Strengthening the internal control has become an important strategy for the management of a company.As an important component of the modern enterprise management,internal control was defined by the COSO Committee of America as below:"The process which is actualized by the board of company directors,managers and other employees for the accomplishment of the goals such as the efficiency and effect of operations,the dependability of the financial reports and the implementation of concerning laws." It mainly includes several bases such as environment control, risk assessment,activity control,information,communication,and supervision.Due to this definition,internal control is covering every part and every aspect of business operation,and combining with the actions of it.This works is starting from the definition of internal control,multilayer analyzing it and combining with real cases to point out the necessity and pivots of strengthening the internal control in civil electric power companies.Bringing an example of a certain electric power company,this works analyzed the existing main problems in the internal control of it,and tried to analyze it by comparing the internal control framework of COSO with this G province electric company's internal control situation,and made some suggestions for the improvement of the construction and the estimation system of internal control.