Research On Internal Control Optimization Of Fund Management For Chongqing Power Transmission Company

The funding cycle runs through the whole process of business activities and rational design and implementation of capital control system is the basic condition for normal operation of enterprises and the basis for enterprise survival or development. As a electric power construction enterprises, the monetary fund internal control of Chongqing Power Transmission Company is weak because of high cost and great risk and some defects in the aspect of design and implementation. These urgent problems need to be solved at once.Based on the existing researches in cash internal control,this paper takes Chongqing Power Transmission Company as the research subject and analyzes the current situation of Chongqing Power Transmission Company and the significant problems in overall level and operational level.According to the five elements of internal control,the overall level problems can be divided into five types:weak control environment,lack of risk awareness,incomplete control activities design and execution,invalid communication,ineffective internal supervision.This article makes references to“the Basic Norms of Internal Control”,“Application Guidelines for Enterprise Internal Control No.sixth一一Capital”and the explanations of the basic norms of internal control made by the Ministry of Finance,combines the situation of Chongqing Power Transmission Company and puts forward several optimization measures through analyzing the problems.