Discussion On Internal Control Of Enterprises In Information Environment

With the continuous development of China’s economy,China’s science and technology level has also been greatly improved.Compared with traditional society,at this stage,China’s social form has changed from the original material type to the information type.Judging from the development of China’s economic form,it also changes with the development of information technology.While seeing more development opportunities brought about by the information age,we also realize that we are facing unprecedented challenges.On the whole,China has basically entered the era of comprehensive development of information technology.According to the survey,China’s large-scale and powerful state-owned enterprises have reached the level of comprehensive information development,and more than half of state-owned enterprises have established websites and used websites to provide better services to customers.In SMEs,the scale of informatization is over 90%.Through the above analysis,it is enough to prove that China is making great strides towards the information society,and is confident that it will go better and further on the road of information development.As a solid foundation of China’s social economy,the power sector has always played an important role,and its significance and value are self-evident.Whether the development of the power industry is stable or not,whether it is healthy or not,and whether it is sustained or not is closely related to the development of the state,society,economy and practice,people’s livelihood and social security.At this stage,L Company has earnestly studied and understood the outline of China’s 12 th Five-Year Plan,especially in the development of information technology.It is clear that the main goal of accelerating the development of informatization is to build a smart grid,UHV and the five-in-one as the top priority of construction work,and ensure that all work has made substantial progress.For the power company’s operation management system,information management has become an indispensable way for the company’s development.Software such as SAP mature package software and human resource management have contributed to the optimization of management and operational efficiency.To a certain extent,information management has changed the original business procedures of the power company,and the management focus is different from the past.In the process of gradual deepening of information management,more risks and problems exist.If the power company is unable to objectively understand the problems and risks that arise,it will inevitably affect the internal management of thecompany and be related to the company’s production and operation.Therefore,in the current stage of China’s informatization development,how to help power companies optimize internal management systems,avoid risks and control risks is a problem that major power companies must face and actively solve.In terms of enterprise soft power,company organization structure,business methods,etc.,L company has its own unique.For L company,it will not directly apply the advanced concepts or management methods of other companies.Further advanced management concepts and methods,if they are inconsistent with the actual development of L company,are also useless.This paper takes the company as the entry point,combines theory with reality,finds the problem,finds the source of the problem,analyzes why the problem occurs,and thinks about how to solve the problem better.Based on the reference literatures in related fields at home and abroad,on the basis of this,we give definitions and analyze their special characteristics.In-depth analysis of L company’s current information management status,find its problems to be improved,in order to make information management better serve the company,put forward corresponding opinions and suggestions.From a theoretical perspective,briefly describe what internal control is,what its objectives and control principles are.And it shows that the company’s internal management system is based on information management,through the information management to achieve process management,truly data monitoring,timely transmission and rational use.On the basis of information management,we will better realize the company’s overall strategic objectives,improve management efficiency,reduce the risk occurrence rate,and ensure the normal operation of the company’s systems.On this basis,the analysis of the relationship between internal management and information management,and on the basis of in-depth information management system,will achieve internal control objectives on a deeper and broader level.In addition,combined with the current situation of information development,the characteristics of internal control of the enterprise are analyzed.Secondly,L company is the key object of this thesis research.The informatization and internal control theory are taken as the important basis for analysis and research.The actual management and control status of L company is taken as an important basis for analysis,which fully explains the large information management.In the environment,the problems and possible risks of the company’s internal management are divided into the following points:(1)The company’s organizational rights and responsibilities are not clear and the settings are not perfect.(2)Insufficient control ofinformation system network risk.(3)The company’s authorization system is unreasonable.(4)Data processing is insufficient.(5)Insufficient training of internal control professionals.(6)The company’s financial management process is not seamlessly linked to business processes.(7)The on-site audit information level is not high.Thirdly,it provides suggestions and opinions for how L Company can better apply information management to internal control management.It mainly includes:(1)Optimization and improvement of the company’s control environment.(2)Strengthen the security control of information systems.(3)Improve and perfect the authorization management system.(4)Continuous data quality governance.(5)Strengthen the training and management of internal control talents.(6)Implementing L company accounting business process reorganization.(7)Optimization of on-site audit mode based on information technology.Therefore,L company can better adapt to the market development needs,more closely meet the national government and market supervision,and better realize the company’s overall strategic objectives in the general trend of information development and the trend.