Research On Internal Control System Of Grid Company Based On Value Based Management

Along with the rise in value maximization as the company’s overall management thought, the internal control goal is no longer a simple management of legal compliance, asset security, financial reports and related information and true, it has risen to the height of the enterprise management, is to strengthen enterprise management, improve the soft power of the service enterprise, the ultimate goal is to improve enterprise value. As a management method of internal control, in the era of value management, the study of the internal control system need to adjust or transformation, how to create value, is the enterprise the key to realize and grasp the internal control function. Only by establishing the value of the management on the basis of internal control, in order to create and provide a strong guarantee for the value of the business. Therefore, Study on internal control from the point of view of value based management, can promote the construction and improvement of the internal control system, has the high theory value and the internal control based on value management, can really play to the role of the internal control, conform to the enterprise to pursue the development goal of value maximization.Based on grid companies as the research object, this paper analyses the grid company enterprise value and its value driving factors, and at the same time introduce the grid company internal control present situation and analyzes its limitations, value based management oriented grid companies put forward the necessity of internal control. Based on the analysis on power grid companies value driving factors, this paper based on the value management of power grid company internal control system, build the internal control based on value management theory framework, including the control targets, control environment, control system, information and analysis and the five elements of supervision, one by one in this paper, the content of each element.This paper describes the grid company’s internal control system based on value-based management, designed to optimize the internal controls to enhance corporate value-added strategies for power companies to strengthen management and enhance the value of enterprise management level, has some practical significance.