Research On The Problems And Countermeasures Of Internal Control Of State Owned Enterprises

With the deepening of the reform, the market economic system is increasingly perfect, true and complete accounting information to maintain the market economic order is particularly important. But current accounting work, both in terms of guarantee the information reliability and safety protection enterprise assets, or are in service in the enterprise management goal, do some problem is more serious. There are many reasons that cause these problems, but the enterprise internal control system is not sound, invalid and does not perform is one of the key factors of induced by all kinds of economic cases. Since the US government carried out the Sarbanes-Oxley Act in 2002, countries throughout the world have issued the controlling regulation and guidance inside the companies, putting more emphasis on the inner construction of companies. The Ministry of Finance established the Committee for inside Standards Controlling. In June 2008, the Ministry of Finance, CSRC, the National Audit Office, CBRC and CIRC issued the Basic regulation for Inside Controlling and other related guidance, further clarify the basic frame and principles of the inner controlling system of companies.Electric power industry as a monopoly industry, due to the imperfect internal control system, there are many potential safety hazard in the process of operation and management, will bring some negative effects to the reputation of the enterprise. In order to increase the business’s competitiveness and adapt to the new situation of present days, must establish perfect, strict internal control system. At first, the current situation of inner controlling system inside and outside the country, and makes a multifaceted analysis of inner system controlling; Secondly, in the case of State Grid Shanxi Electric Power Company, the thesis states its current situation of the inner controlling system by ways of distributing the questionnaires in person. In this way, the thesis tries to objectively analyze the problems and reasons behind them; Then, by deepening the analysis, the thesis tries to propose suggestions about how to promote the establishment and implementation of the inner controlling system of Shanxi Electric Power Company based on the COSO inner controlling frame, so as to improve the inner controlling structure.