A Study On The Optimization Of The Local Electric Power Bureau Internal Control Environment

Local Power Administration is a grassroots organization of the grid system, is also the important part of the State Grid Corporation, which is responsible for the area power transmission and management. That is related to the stability and development of the local politics, economy, society. Local Power Administration is a non-independent legal entity with its own management and development objectives. This goal wants to be achieved without effective governance structure, and organization of internal control is an important part of the governance structure.2008and2010, the Ministry of Finance and other five ministries jointly issued the "basic norms of internal control" and "Enterprise Internal Control Guidelines" Since then, our internal control system formed." Basic Standard for Enterprise Internal Control" and "supporting guidelines" require enterprises especially state-owned enterprises to actively establish and perfect the internal control system of the unit and the system, in response to internal and external risks, improve the organization’s governance structure, and achieve management objectives to provide a solid foundation."Basic Standard for Enterprise Internal Control "is a reference to the international internal control theory and practice of advanced experience and combine the actual situation of Chinese enterprises to develop, propose internal control should include the control environment, risk assessment, control activities, information and communication, and internal supervision five a factor.Control environment is the foundation of internal control systems, other factors play a role in four of the premise. No sound internal control environment, the other four elements can play a role in the internal control objectives will not be achieved. Local Power Administration also need to establish an effective internal control to achieve business objectives, and general lack of local Power Administration now complete and effective internal control system, one of the reasons is that the weak control environment. Based on this, we study the local Power Administration internal control environment optimization problem. This paper is divided into seven chapters, as follows:The first chapter, Introduction. This chapter includes the research background, research significance, research ideas and frameworks, research methods and research is expected to innovate.Chapter Ⅱ, Literature Review. This chapter focuses on the internal control environment according to research from the contents of the internal control environment and the impact of defects and optimization as well as the internal control environment case studies and empirical research on the three aspects of the internal control environment literature review concludes literature evaluation.Chapter Ⅲ, the internal control environment theoretical analysis. This chapter is divided into two aspects, the first part is the basic definition, including its internal control environment and development, the concept of the internal control environment and internal control environment is primarily defined content analysis, the second part is based on theoretical analysis of the internal control environment including the principal-agent theory and the internal control environment, control theory and systems theory as well as the internal control environment and internal control environment.Chapter Ⅳ, the local Power Administration internal control environment problems and cause analysis. This chapter analyzes the characteristics of the local Power Administration Management, based on the local Power Administration proposed that the present problems of the internal control environment is mainly local Power Administration organizational structure is not reasonable, the local Power Administration Human Resources system is not perfect, local Power Administration sense of social responsibility are not in place, the local Power Administration building of enterprise culture is relatively backward, and local power Bureau relatively inefficient internal audit activities, and through the analysis that the local state-owned enterprises nature Power Administration, the leadership of the internal control environment and internal control environment seriously enough to play the role of intangibility is the main reason for these problems arising.Chapter Ⅴ, case studies-L Local Electric Power Bureau. This chapter begins with instructions to select L Power Administration as a case study where the cause, followed by L Power Administration to do a local profile, and then propose L Local Power Administration is currently in the internal control environment of the main problems is inadequate human resources policy, corporate culture is not clear, and the lack of strong internal audit, its causes and the same elsewhere Electric Power Bureau.Chapter VI, where the internal control environment Power Administration optimization ideas. In the earlier chapters of this chapter is based on the local Power Administration put forward for the internal control environment optimization of the basic ideas, including the importance of improving the internal control environment awareness, improve the human resources system, strengthen the concept of social responsibility, establish a corporate cultural values and improve the internal audit department in five areas.Chapter VII, conclusions. This chapter is a basic summary of the full text.Innovation of this paper is to study the internal control environment of the local Power Administration optimization problem, trying to pass on a profound analysis of the internal control environment, based on the characteristics of the local Power Administration management, internal control environment of the local Power Administration widespread problem and the cause for profound analysis of the problem and an example to the L Power Administration specifically. On this basis, the paper proposes targeted optimization ideas, in order to better play the internal control environment in place internal controls Electric Power Bureau, the basic role for local optimization of the internal control environment Power Administration to provide reference.