Research On The Internal Control System Construction-based On A Company

In recent years,the listed companies in our country has focused on developing a new set of internal control system and risk management,in order to keep up with the New Economy.Under the guidance of SASAC,central enterprises have improved their internal control systems effectively in response of market change.Research on companies' internal control systems building has also been a hot topic in enterprise management.With the domestic electronic power market continuing to reform deeply,the Belt and Road Initiative has brought vigor to the international electronic equipment market.But electronic power market has been monopolistic and lack of competition,the environment protecting requirements has become stricter before the new energy market can catch up,which results in great pressure on the fire power industry.Since 2017,China's biggest state-owned power group is facing multiple stresses including slower reformation,increase of the price of coal power and overproduction of electronic power,and it chose to stick to the traditional old internal control pattern and left behind by market change,which lead to significant loss.Thermal power company A is the major product of the 12 th Five-Year Plan,in order to improve its risk prevention ability,operating efficiency and profitability,it is helpful to regulate its internal control work,build a sturdy control system and realize its internal control norm,so that it can meet the relative standards.This paper will be based on enterprise internal control norms,start with the analysis of company A's existing internal control performance;Using the Enterprise internal control application guidelines as the frame,we are able to identify 20 design or executive defects and the reasons behind them based on macroeconomic and internal factors by the internal control assessment methods;Then we provide corresponding corrective advice.We provide effective management theories andtools for the case,for the company to combine the theory and reality better.Based on the study above,company A will be able to build up a more appropriate internal control system,it can also be useful for some thermal companies in medium or small size.