The Research On Internal Control Of FN Electric Company

Under the background of deepening the reform,the electric power reform has been promoted step by step,and the power system supervision has been enhanced continuously.China has strictly regulated the overall work of electric power enterprises according to law,thus putting forward higher requirements for the construction level of internal control of electric power companies.However,compared with other countries,China's electric power companies have made slow progress in the construction of internal control,and in the reform process of electric power companies There is vacancy in.In the existing internal control process,there are some problems,such as the internal environment construction is not valued,internal and external risk factors are large,internal control audit mechanism is not perfect and so on.We need to improve the internal control construction and improve the management level of internal control,which can not only prevent the occurrence of fraud,but also improve the competitiveness of enterprises and achieve good sustainable development of enterprises.This paper starts with the content of internal control regulated in the basic norms of internal control of enterprises.After learning and mastering the relevant theories of internal control,it takes FN power company as the main research case to understand the current situation of internal control of the enterprise and to evaluate the internal control of FN company.Through the design of questionnaire,this paper reasonably chooses AHP and model The comprehensive evaluation system of the fuzzy comprehensive evaluation method scores the five elements of internal control and the specific indicators of each element,and finds the problems in the internal control through the score.The existing problems are analyzed one by one.In terms of internal environment,there are problems such as imperfect governance structure and backward human resource system;in terms of risk assessment,there are problems such as weak risk identification mechanism and limited risk management coverage;in terms of control activities,there are problems such as budget control and centralized financial control;information and communication are asymmetric Problems such as poor communication and coordination,and narrow scope of internal audit work in internal supervision.In view of the above problems,some reasonable suggestions are put forward,such as optimizing the corporate governance structure,improving the personnel management system,improving the centralized financial control and strengthening the supervision function of internal audit.It is hoped to provide reference for the construction of internal control with its own characteristics.