Power Supply Company's Internal Control Research Based On The Value Chain Management

Perfecting the internal control system of the power supply company is the precondition of enhancing the management level.Learning from the theory of value chain and standing on the strategy level to analyze the value chain of the power company and its management,perfecting the internal control system will create a good internal environment for implementing advanced management ideas in the power supply company.From the angle of the value chain management,this article tries to mix this concept into the internal control of the power supply company in order to promote the core competence based on the perfection of the internal control system.Firstly,it studies the relationship between the value chain management and the internal control.Secondly, according to the elements of the internal control framework established by the COSO Commission and the criterion of enterprise internal control,the internal control system is constructed based on the value chain theory,combining the characteristics of the power supply enterprise.Finally,the feasibility and effects of implementing the internal control system which is designed based on the value chain theory are demonstrated by a case study.The article's research has certain practical significance and theoretical significance to perfect the internal control system and improve the management decision level.