Research On The Application Of Internal Control Evaluation In The Assets Management Of Power Grid Enterprises

As a state-owned enterprise,the national power grid ranks second in the world's top five hundred enterprises in 2017.The transmission and distribution work in charge of the power grid is an important guarantee for the smooth development of our national economy.In recent years,with the rapid development of China's economy,the speed of infrastructure construction of the power grid has also accelerated.In the face of the larger scale of assets,the management and the use of the main body are becoming more and more diversified.In compliance with the international trend,the State Grid implemented the asset lifecycle management in the whole group in 2011.In the process of implementation,it is necessary to strengthen and improve the internal control and evaluation of asset management,so as to provide a reasonable guarantee for the smooth realization of the goal of the life cycle management of assets.First of all,the article discusses the theory of asset lifecycle management,and introduces the core connotation and framework of asset lifecycle management.Then it introduces the requirements of internal control and the connotation of internal control evaluation,as well as the comparison and analysis of the internal control evaluation model,which lays the foundation for the latter to construct the evaluation index system of the internal control of the life cycle management of assets.Secondly,based on the characteristics of asset life cycle management,the internal control evaluation index system is divided into target evaluation index system and key element evaluation index system.On the basis of this,the analytic hierarchy process is used to establish the weight of each evaluation index.According to the requirements of the life cycle management and internal control of the assets of the power grid enterprise,the standard of the evaluation index is formulated.Finally,in order to verify the practicability and objectivity of the main research results,this paper takes a provincial branch of the national power grid,A company as an example,to carry out a case study.The internal control of asset management is comprehensively evaluated,and the results are analyzed concretely.The article strives to provide a strong theoretical basis and practical reference for the implementation of asset lifecycle management in other branches of power grid.