Research On Internal Control System Optimization And Application Of A Power Supply Company

With the continuous advance of economic globalization,Chinese enterprises will face the threat of market economy,market competition and the increased market risk.In this environment,companies must attach great importance to the various uncertained risks,therefore,it is urgent to strengthen and improve the internal corporate control of the business system construction and operation.Strengthen and improve internal control and management of enterprises to prevent and control the risks has become the only way to ensure the sustainable development of enterprises.As the basic industry in China,the operation of power enterprise achieves widespread concern.Under the environment of national grid company ?Three Intensifications Five Systems?,the previous intern control system can notadapt to the new environment,power company must put forward higher requirement in business management.Thus,it is imperative for A power company to optimize the internal control system.This paper first introduces the background and research status at home and abroad,then describes the principles of internal control theory and the construction of internal control system in detail to lay a basic for the internal control optimization in A power supply company.Take A power supply company as an example,this paper analyzes the basic situation of the company,describes the current supply management system of internal control situation,and introduces the situation of A power supply company internal control from five aspects which include internal control environment,risk assessment,control activities,information and communication,and internal supervision.Then,this paper analyzes the problem in A power supply company internal control system from the proposed five aspects and points out 17 problems such as false financial data,the defective incentive system.Finally,aiming at the problems,this paper optimizes the A power supply company internal control system aiming at the problems and proposed 17 optimization methodssuch as improve the internal control system,the introduction of modern corporate governance structure,and the establishment of life cycle management of power equipment assets.According to the optimization results,this paper puts forward the optimized methods from four aspects,which include organizers,information technology,operational mechanisms and assessment mechanisms,to ensure the smooth implementation of the internal control system optimization.