Research On The Financial Risk Of Power Grid Enterprise Based On Internal Control Theory

With the reform of the national electricity system and the deepening of energy conservation and emission reduction,the operation and management of power grid enterprises are also facing unprecedented challenges.The power grid enterprises are facing some degree of financial risk.Therefore,under the macro environment of state regulation and industry supervision,how to control and control enterprise financial risk has become a problem for power grid enterprises.In this research background,this paper takes the power grid enterprise as the main body,and takes A power grid enterprise as a case.Based on the internal control theory,this paper studies how to control the financial risk of the power grid enterprise.First of all,the analysis of financial risk and internal control theory,internal control theory detailed summary of the objectives and principles of financial risk management based on enterprise financial risk control,and the program is studied,which lays the theoretical foundation for the follow-up research.Secondly,on the basis of theoretical analysis,this paper on the power grid enterprises are facing the external environment are analyzed.Through the analysis we can see that the power grid enterprises are generally facing the impact of the national macro-control policies and the national energy-saving emission reduction requirements of the environment.Finally,taking A power grid enterprises as an example,the paper analyzes the financial risk status of A power grid enterprises,and summarizes the existing problems in the financial risk management and control of A power grid enterprises.Finally,according to the theory and method of internal control,this paper puts forward the financial risk management and control system of A power grid enterprise as follows:One is the construction of financial risk control environment,including control system,financial control system,service control system,audit control system;the two is to identify the negative issues,using Delphy Fa to identify the power grid enterprises financial risk factors according to the main financial activities of power grid enterprises,in order to clear the financial risk factors associated with business activities;three financial risk assessment,according to the evaluation criteria,use AHP to determine the importance of risk factors to determine the weight of the principle,and then focus on the important risk factors,seize the main contradiction and confirm the key to prevent and control;four is to put forward some effective measures of risk;five is the audit and supervision of financial risk control the six is reporting and communication;financial risk management.Through this research,put forward the strategy of financial risk control system of A power grid enterprises and its protection measures for power grid enterprise financial risk control,to develop targeted management measures play a reference value.