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内部控制既是企业管理的基本原则,也是现代企业治理规则的重要体现。作为电力工业重要组成部分的发电企业,其规模较大,业务复杂,影响行业较多,关系着国民经济的各个基本面,其治理水平、内控完善程度、风险控制理念对于企业的正常生产经营、可持续发展意义重大。基于市场经济环境下,企业的内外环境随时发生着变化,且与长期以来的计划经济、传统思维等模式具有较大区别,如何在现代企业制度条件下,完善内控风险管理,全面提升发电企业财务管理水平,做大做强企业具有极其重要的现实意义。
Internal control is not only the basic principle of business management, but also an important manifestation of the modern corporate governance rules. As an important part of the power industry, power generation enterprises with large scale, complicated businesses and many industries have a bearing on the fundamentals of the national economy, their level of governance, the degree of internal control and the concept of risk control for their normal production and operation, Sustainable development is of great significance. Under the market economy environment, the internal and external environment of the enterprise changes at any time, and has a great distinction from the long-planned economy and traditional thinking mode. Under the modern enterprise system, how to improve the internal control risk management and comprehensively enhance the financial performance of power generation enterprises Management level, bigger and stronger enterprises have extremely important practical significance.