基于风险导向的电力企业内控评价体系创新

• 作 者: 张晓丽 刘天宝 王堃
• 机 构: 国网冀北电力有限公司电力科学研究院,国网冀北电力有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2016年10期
• 关键词: 内部控制 创新

随着电力体制改革不断深化,电力企业的市场竞争也越来越激烈,对其风险管理和内部控制提出了更高的要求,为占据一席之地,必须不断对内部控制体系进行改革与创新。笔者根据自身的内控工作经验,结合内外环境,对电力企业内控评价机制、评价程序和方法、内控评价结果进行了深入探索和创新,并在实践中取得较好成效。

With the continuous deepening of the reform of the power system, power companies have become increasingly fiercely competitive in the market. They have placed higher demands on their risk management and internal control. To occupy a place, the internal control system must be continuously reformed and innovated. Based on its internal control work experience and internal and external environment, the author deeply explored and innovated the internal control evaluation mechanism, evaluation procedures and methods, and internal control evaluation results of electric power enterprises, and achieved good results in practice.