Research On Internal Control Of Electric Power Enterprises

At present, with the publish of the New Electric Change Plan and related supporting documents, China’s power industry will face a series of market-oriented reforms. Facing the increasingly fierce market competition of future power industry, the uncertainty management of enterprise is increasing, which leads to an increase of the risk. How to strengthen the management of enterprise risk, establish and improve the internal control mechanism is becoming a more and more serious problem for enterprises. Therefore, combining with the current situation of the power enterprise’s internal control, it is necessary to take necessary measures for the existing problems.Under the above background, in the circumstances of electricity market reform, this paper analysis the internal control problems in the aspect of control activities, risk assessment, internal supervision, information communication through field observation,normative analysis and case study method, based on X power enterprise. Combined with the internal control theory, this paper strengthen human resources management and the cultural construction of enterprises to optimize the internal control environment, strengthen risk assessment and management from measures of strategic and market risk coping mechanisms, improve the internal control activities in terms of electricity trading activities, marketing activities and scheduling management control activities, strengthen internal oversight in terms of discipline inspection, audit and supervisors, improving information and communication management in terms of improving communication efficiency and build information platform, to improve X power enterprise internal control recommendations.