Research On How To Improve HN Electric Power Corporation

Along with the requirements of State-owned Assets Supervision and Administration Commission of the State Council (SASAC) and the ministry of finance to strengthen the central enterprises’ comprehensive risk management and internal control system, as well as comprehensively advancing the system construction of the " three set five big" of the state grid corporation (" three set five big" refers to:intensive management of manpower, financial, material; management system construction of big planning, construction, operation, maintenance, marketing), the company is facing the new situation, organizational change, management innovation, business process optimization, the company has explicitly put forward from October 2012 to May 2014, spend two years to further promote and perfect the construction of internal control system, to establish a centralized and unified, Clear responsibilities and rights and highly collaborative organization structure and specification, high efficiency and smooth operation mechanism.This paper systematically elaborates the related theory and the connotation of the internal control, from the theoretical basis of internal control, and introduces basic theory of the elements of internal control. On this basis, this paper taking the HN Electric Power Corporation as the studying object. Firstly, the article discussed the present situation and achievements of internal control, affirmed HN Electric Power Corporation’s actively promoting to the improvement of internal control system, at the same time, taking the five elements of internal control---control environment, risk appraisal, control activities, information and communication and monitoring, as the breakthrough point, makes a comprehensive discussion and Analysis on the the outstanding problems existing in the internal control, the weak links and the causes. Proposed an improved scheme of HN Power Grid Corp internal control system:to establish strategic objectives, risk oriented, process as the carrier, system, system security, evaluation as the means, with a flat organizational structure, business process standardization, internal control responsibility position, control information, supervision and evaluation of normalization "Five" characteristics of the internal control system. Finally, from the five elements of internal control theory, put forward the improvement scheme of the ideas and content of HN Power Grid Corp internal control system, which is based on the existing achievements, further clarify the internal control management, perfect the internal control system, promote the internal control system by the compartmentalization management to system management, and the management and control of business construction company as the key and breakthrough point, improve the supporting environment of enterprise internal control, strengthen risk assessment and management, design and effective system of internal control processes, landing speed up the internal control information system, strengthen internal supervision and self assessment, and gradually establish and perfect the whole process of the whole business, covering the company’s internal control system.