Design Optimization Of Internal Control In Sichuan Power Development CO.LTD. Of Power CORP.China

The famous economist Yan Peijin said, solve the enterprise casts a disease in ourvery vitals, leadership master, establishing scientific management system, internalcontrol is the most important prerequisite. The business failed, the distortion ofaccounting information and not law-abiding business to a large extent can be attributedto the lack of internal control or failure. Can be said:"while a stronger control, controlis weak, uncontrolled chaotic."Associate Professor, a sound and effective internal control system is an importantinstitutional guarantee for the sustainable development of enterprises. Power enterpriseinvestment and operation of internal control in our country is short, there is no maturesystem can imitate. Therefore, according to the "internal control integrated framework"(that is, the new COSO report) theory as the theoretical basis, first expounded theresearch background, purpose, significance, the related literature at home and abroad,method, main contents; then introduces the internal control theory, laying the theoreticalfoundation for resolving the actual problem of company after company; the currentsituation of internal control are analyzed combined with specific conditions of thecompany, points out the problems of internal control: control environment is not perfect;lack of risk awareness, risk assessment is weak; the internal control activities in danger;information and communication link control is weak, not smooth; internal controlweakness; then the equilibrium model and Potter’s value chain key the internal financialcontrol scheme, optimization design based on; then, on the problems of internalcontrol,one by one corresponding rectification control optimization scheme and detailperfect system. Conclusion:1, the internal control system and enterprise management featurescombined tightly, establish and perfect the internal control system of scientific is thekey power investment business success.2, the establishment of the internal controlsystem suitable for reference COSO five elements from the five aspects of environment,risk assessment, control activities, information and communication and monitoring andso on, do have a definite object in view, scientific deep.3, establish and perfect theinternal control system of enterprises, is one of the important ways to improve theinternal management of the company.