会计学院知识库

  电力多种经营企业是我国电力系统特定历史时期的产物，为电力主业提供服务，涉及电力工程安装与维修、酒店管理、物业管理等领域。近年我国电力行业处于快速改革时期，电力多种经营企业逐渐脱离主业的庇护，积极探索市场化进程。由于电力多种经营企业对主业依赖性较强，在当前的政策环境下急需提升公司的经营能力以应对市场化的挑战。提升公司经营效率是内部控制的三大目标之一，对内控开展评价能使管理层明晰其内控的建设和执行情况，有助于企业应对市场化的挑战。鉴于此，电力多种经营企业应重视内部控制评价工作。

  本文选择 T 公司为研究案例，通过实习获取相关资料并发现，T 公司针对内部控制尚未构建评价指标体系，在评价工作中多依靠文字资料，不利于评价工作合理开展。基于该问题，本文结合文献资料，以《电力行业内部控制操作指南》为基础，设计 T 公司内部控制评价模型，借助层次分析法为指标赋值，后执行于T 公司，依据 T 公司评分所反映的问题提出相应的改进建议，完成评价后对指标体系存在的问题做出修改，重新确定评价指标体系。

   Electric power diversified enterprise is the product of China'selectric power system in a specific historical period, providingservices for the main electric power industry, involving electric power engineering installation and maintenance, hotelmanagement, property management and other fields.In recent years, China's electric power industry is in the period of rapid reform, and electric power diversified enterprises gradually break away from the main industry and actively explore the marketization process.Due to the strong dependence of the power diversified enterprises on the main business, it is urgent to enhance the company's management ability to cope with the challenges of marketization under the current policyenvironment.To improve the company's operating efficiency is oneof the three objectives of internal control. Internal control evaluation can make the management clear about the construction and implementation of internal control, and help enterprises cope with the challenges of marketization.In view of this, electric power diversified enterprises should attach importance to the evaluation of internal control.

     In this paper, T company was selected as the case study, and relevant materials were obtained through internship.It was foun that T company had not built an evaluation index system for internal control, and it relied on written materials in the evaluation, which was not conducive to the reasonable development of the evaluationwork. Based on the problem, this paper combined with the internal control of theelectric power industry operation guide as its foundation, build T company intrinsic control appraisal indicator system, ahp is used to figure out the index weight, after the application of T company main problems of internal control for T company put forward the corresponding improvement measures, after completion of evaluationindex system for the changes of existing problems, to determine the evaluation index system.