The Research On The Improvement Of Internal Control Of A Power Supply Company

As the economy develops and market reforms of the electricity system deepen,the changes of internal and external environment not only change the profit form of power companies,but also advocates higher requirements for their management.The internal and external conditions,management requirements,and risk points faced by the power grid company’s internal controls have undergone significant changes,and scientific and reasonable internal control measures can help power grid enterprises improve their market competitiveness finally achieve the strategic objectives of the enterprise.In this paper,we will carefully examine the current state of internal control and optimization strategies of municipal power companies,which are very important for practical use,with the subject of the survey of electric power companies subordinate to electric power companies.Based on the theory of internal control and risk management,this paper analyzes the construction of internal control systems for utilities in combination with the industry characteristics of utilities from a five-factor perspective.Combined with the industry characteristics of the company,the causes of the problems are further analyzed.In view of the problems and difficulties existing in the company’s internal control,such as the unreasonable establishment of the internal control organization,the need to improve the risk early warning mechanism,the inadequate management and control measures for key control activities,the low degree of sharing between information systems,and the lack of internal supervision functions,in this paper,the theory of internal control and risk management is fully combined with the practices of utilities to propose five proposals for improvement and 14 detailed measures,it mainly includes further deepening the concept of internal control,optimizing the organizational work system of internal control,and dynamically adjusting the risk information base,establish a power grid risk KRI index system to build a "dynamic +key" risk management mechanism,and strengthen the management and control measures for key control activities by establishing standard costs for equipment and operations,refining the grading authorization standards for capital payment,and strengthening the management and control of the entire process of business outsourcing,enterprise-level middle-office,establish a risk control information system,build a three-dimensional information communication mechanism to optimize information and communication.Through the analysis and research on the current situation,problems and suggestions of the five elements of internal control of a power supply company,help a power supply company improve its own risk control management level and provide a valuable reference for the subsequent improvement of the internal control system,it also provides meaningful suggestions for the further improvement and refinement of the internal control system of power supply enterprises at the same level under the State Grid Corporation.