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加强企业内部控制,加强制度建设是针对目前一些企业解决内部管理松散、某些企业缺乏控制的一项重要措施。是一种制度安排,目的是从源头上治理腐败,是现代企业管理的重要内容,企业内部控制已成为国有企业治理的重要手段。企业内部控制系统的建立和完善,能帮助企业经营者和管理者更全面和更深入地以内部控制为有力武器,开展各项有效的内部控制活动。作为国家独资经营并具有垄断性质、掌握着大量资源的供电企业,尤其有必要加强内部控制建设。本文旨在对供电企业如何加强内部控制建设提出笔者的看法,并对发现的问题和有待完善的方面提出措施与对策。
Strengthening internal control and strengthening system construction are some important measures for some enterprises to solve the problem of loose internal management and the lack of control of some enterprises. It is an institutional arrangement aimed at controlling corruption from the source and is an important part of modern enterprise management. Internal control of an enterprise has become an important means of governance of state-owned enterprises. The establishment and improvement of the internal control system of the enterprise can help the managers and managers of the enterprise to conduct more comprehensive and deeper internal control as the powerful weapon and carry out various effective internal control activities. As a wholly state-owned and monopolistic nature of power supply enterprises hold a lot of resources, in particular, it is necessary to strengthen the building of internal control. The purpose of this paper is to put forward the author’s opinion on how to strengthen the construction of internal control in power supply enterprises, and put forward measures and countermeasures for the problems discovered and areas to be improved.