Research Of The Internal Control System Of D Electric Power Company Based On Risk Management

Since the publish of electric power system reform plan in 2002,the market-oriented reform of electric power system has been kicked off,the market-oriented of electric power system reform has been started and it has been the 15 th year of the electric power market reform until this year.Electric power industry has its particularity,it is such a high risk industry in which management,capital and technology are intensive,with the development of power reform,the supply,business and cost have got a great improvement.The significant difference between power industry and other industries lies in product type,daily operation,energy saving,environmental protection,marketing model and so on,power industry plays a key role in the security of national energy and national economy,and it's also a important part of social public enterprise.In fact,this kind of enterprises have to face a basic completely competitive market,enterprises go through further optimization of the internal control under the new situation to improve their market competitiveness.This thesis integrates from the eight components of the COSO framework,the combination of deep D electric power company specific situation,this thesis analyses the evaluation result of internal control through fuzzy comprehensive evaluation by issuing questionnaires.There are obvious defects in D electric power company,such as in a controlled environment for risk management culture and the lack of professional organization structure remains to be strengthen.Internal structure of D electric power company is not very reasonable,and its risk coping mechanism is not perfect,internal environment governance issues remains to be improved,the internal control weakness increased the company's business risk,which is not conducive to management and achieve the goal of ascension and corporate strategy,which hindered the healthy development of the company.In order to guard against risk,D electric power company through the perspective of risk management to optimize the internal control system.By improving the improvement of the efficiency of the control activities,the management of the company's internal environment,the solutions of the company's risk and strengthen the internal control of information communication.Outstanding scientific risk management system and perfect the company management system give full play to the promoting function of risk management for theenterprise.In this thesis,the research achievements of realizing D electric power company assets security,improve the management level and ensure the authenticity of accounting information to realize the economic interests and the strategic target of win-win.It also can be a reference of improving the internal control system of state-owned company and advancing the construction of internal control system.