Research On Value-Added Internal Audit Of Thermal Power Enterprises Based On Value Chain

With the change of the global economic situation,the power market has been greatly impacted,and many uncertain risk factors have been added.With the continuous innovation of new energy technologies,the increasingly diversified power supply structure,the implementation of the policy of "separation of plant and network",the state pays more and more attention to energy conservation and emission reduction,the requirements for environmental protection are higher and higher,and the competitive pressure of thermal power generation enterprises is increasing.At the same time,due to the particularity of upside down of coal and electricity prices in China,thermal power enterprises suffer serious losses.The severity of the external environment forces enterprises to seek internal measures to turn losses into profits and increase value,strengthen the internal management mechanism and constantly improve various control systems,which is one of the important ways for thermal power enterprises to alleviate their current difficulties.In particular,value-added internal audit,as a very effective internal control element,can not only help enterprises deal with the pressure of the external environment,but also increase enterprise value.It is an inevitable choice for enterprises at this stage.Relying on the value chain to implement value-added internal audit is not only the innovation of internal audit concept,but also the method of enterprise audit transformation and optimization.Looking for problems and analyzing from the activity links of the value chain,internal audit can better help enterprises seek the path of value-added.This paper selects the thermal power enterprise y as the research case,analyzes the audit problems encountered by the enterprise in each important activity link of the value chain from the activity link of the enterprise value chain,studies the implementation path of value-added internal audit of enterprise y based on the value chain theory from the perspective of the actual work of the internal audit department,and believes that the internal audit is in controlling the overall situation It can play an important role in improving the resource utilization rate of enterprises and realizing the rational allocation of resources.Internal audit can go deep into the key links of the value chain,find its management loopholes,provide specific suggestions for y enterprise to implement value-added internal audit,realize the upgrading of internal audit,make the enterprise develop better in the future,and provide reference for other similar enterprises.This paper takes "value-added internal audit" as the research key point,combined with the value chain management theory,selects Y company in the thermal power industry,understands its operation status and internal audit status,and puts forward suggestions on optimizing value-added internal audit from the perspective of value chain.By improving the fuel management,production and sales links of Y company,optimize the value chain,help the enterprise improve its operation and management,so as to improve its operation efficiency and profitability,help the company turn losses into profits,and realize the goal of value-added.