A Study On Internal Control Evaluation Of A Power Supply Company

Factors of competition in the economic market are increasing,and this exposes enterprises to an increasing number of risk factors.In order to change risks into opportunities,it is necessary to improve the internal control of the enterprise,improve the ability of enterprises to identify risks,and resist external risks.At the same time,we should pay attention to the risks that may occur inside the enterprise,actively manage risks,improve the utilization of enterprise resources and establish and improve the internal control system.Internal control can timely find the weak links of enterprises and maintain the sustainable development of enterprises.China’s energy and electric power industry is in the period of accelerating development,and the reform of electric power system is also deepening,which promotes the market competition among power supply enterprises.Under the circumstance of increasing pressure of economic development,increasing fluctuation of coal price and stricter environmental protection requirements,the profit space of power supply companies is becoming smaller and smaller,enterprise management is becoming more and more difficult,and business risks are constantly appearing.How to establish a set of high quality internal control system of electric power enterprises is a problem that needs to be solved in management.Through perfect and effective internal control,electric power enterprises hope to improve their market competitiveness,improve their ability to cope with complex market economic conditions,reduce or avoid the risks they face,and seek a long-term development road.Taking this as the research object,this paper evaluates the construction of internal control system of the power supply company,points out its weaknesses,and puts forward corresponding optimization suggestions.At the same time,it also provides reference for the internal control management of similar power companies.First of all,the research method of this paper is literature research,fully read and dig into the research literature of relevant scholars on enterprise internal control,which is the theoretical basis of this paper.Secondly,from the control environment,risk assessment,control activities,information communication and internal supervision to analyze the internal control of the power supply company,found its deficiencies in cultural factors,personnel factors,system factors,control factors and other aspects.Then,select scientific and appropriate evaluation index,design the questionnaire fit the actual company,adopt fuzzy comprehensive evaluation method to evaluate.Finally,aiming at the weak links of internal control of the power supply company,this paper puts forward corresponding optimization measures to try to improve its internal control system,help the power supply company to achieve its development goals,and provide certain reference for other power enterprises to establish or perfect internal control regime and system in the future.