The Internal Control Research Of Electric Charge Management Under Integration Of Marketing And Finance In XM Power Supply Company

The Ministry of Finance and other five ministries combined with the actual situation in China,in 2008 jointly issued the "Basic Standards for Internal Control of Enterprises"(here in referred to as "Basic Specifications").China will fully open a new era of internal control norm system construction.The basic norms organically integrate the advanced experience of various countries,and build an internal environment as an important foundation,risk assessment as an important link,control activities as an important means,information and communication as an important condition,internal supervision as an important guarantee,interrelated,mutual Promote the five-element internal control framework.After the release of relevant internal control policies,basic norms and supporting guidelines,the power companies actively responded to the call of the state,set an example in the construction of the internal control system of the enterprise,conducted in-depth research,dared to explore,and fully implemented the internal control system construction of the power industry.XM power supply company is facing increasing operational risks in recent years.The electricity bill is the main business income of the power supply enterprise and the main source of capital income.The customer’s arrears are the biggest operational risk of the power supply enterprise.The bankruptcy caused by poor management,the flaws in the design of the marketing system,and the economic violations within the company may lead to the inability to recover the electricity bill.Therefore,the management of electricity bills directly affects the operation and development of power supply companies.The original electricity fee management mode of XM Power Supply Company is the responsibility of the Finance Department and the Marketing Department.The resources between the financial system and the marketing system are relatively independent.The financial data and marketing business data have not been automatically integrated and fully shared.There are certain risks in the aspects of fund management,accounting process,account processing,and invoice management.How to rebuild the internal control system of electricity tariff management and avoid operational risks has become an urgent problem for power companies.XM Power Supply Company was deployed in accordance with the State Grid Corporation in June 2010.In order to solve the problem of inconsistency in the financial system and marketing system and the problem of "information island",certain business processes and accounting rules were established between the two systems.The new model came into being and fully achieved the purpose of sharing financial information.This paper combined the theoretical knowledge of internal control,from the financial view combined marketing and finance,make the research of the whole process of fund payment.This paper makes a multidimension alanalysis of the internal control of electric charge management under the integration of marketing and finance,and points out the main problems of internal control through the flow chartof electric charge.Compared the frame of internal control to analyze status in XM power supply company and put forward some improvement suggestions to further construction of internal control.