Research on Internal Control System of Fujian Electricity Power Company
|Keywords||electric power company internal control evaluation system|
Improving the internal control has become an important approach to manage an enterprise, with the challenge of globalization of world economy and higher demand for enterprise management. Internal control, an essential element of modern enterprise management, according to American enterprise COSO, refers to the process of providing reasonable guarantee for the conclusion of goals, including the efficiency of enterprise operation, reliability of financial report, adherence to relevant laws and regulations. The internal control covers controlling of environment, risk assessment, activity control, information communication and supervision. Based on this definition, internal control combines every part and every aspect of enterprise activities.This thesis begins with the definition of internal control, analyzing it in different levels and pointing out the necessity and keynote of enhancing the internal control of Chinese enterprises with examples. An electric power company is taken as an example to specifically analyze the major problems existing in enterprise internal control. The author tries to contrast the COSO internal control framework and status quo of internal control in FUJIAN province electric power company, and give some suggestions of improving the construction of internal control and its evaluation system.