Research On Internal Control Evaluation Index System Of T Company

Electric power diversified enterprise is the product of China’s electric power system in a specific historical period,providing services for the main electric power industry,involving electric power engineering installation and maintenance,hotel management,property management and other fields.In recent years,China’s electric power industry is in the period of rapid reform,and electric power diversified enterprises gradually break away from the main industry and actively explore the marketization process.Due to the strong dependence of the power diversified enterprises on the main business,it is urgent to enhance the company’s management ability to cope with the challenges of marketization under the current policy environment.To improve the company’s operating efficiency is one of the three objectives of internal control.Internal control evaluation can make the management clear about the construction and implementation of internal control,and help enterprises cope with the challenges of marketization.In view of this,electric power diversified enterprises should attach importance to the evaluation of internal control.In this paper,T company was selected as the case study,and relevant materials were obtained through internship.It was found that T company had not built an evaluation index system for internal control,and it relied on written materials in the evaluation,which was not conducive to the reasonable development of the evaluation work.Based on the problem,this paper combined with the internal control of the electric power industry operation guide as its foundation,build T company intrinsic control appraisal indicator system,ahp is used to figure out the index weight,after the application of T company main problems of internal control for T company put forward the corresponding improvement measures,after completion of evaluation index system for the changes of existing problems,to determine the evaluation index system.