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发电企业财务内部控制体系优化研究

Research on Optimization of Financial Internal Control System in Power Generation Enterprises

Progress in Social Sciences / 2025,7(6): 500-505 / 2025-07-04 15 11

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• Authors: 李月
• Information:

  国投云南新能源有限公司，昆明

• Keywords:
  Power generation companies; Internal control; Integration of business and finance; Risk assessment
  发电企业; 内部控制; 业财融合; 风险评估
• Abstract: This article takes the reform of the power system as the background and deeply studies the typical problems and optimization strategies of the financial internal control system in power generation enterprises. Research has found that power generation companies generally suffer from six major problems: unclear division of responsibilities and authorities, lagging internal control environment construction, inadequate risk assessment mechanisms, weak budget and cost control, insufficient integration of business and finance, and lack of supervision and evaluation mechanisms. In response to these issues, this article proposes optimization strategies such as improving organizational structure and allocation of rights and responsibilities, optimizing internal control environment and culture, building a risk oriented evaluation system, strengthening comprehensive budget and cost control, deepening business finance integration and digital construction, and improving multi-level supervision and evaluation mechanisms. Combined with the actual case of F Power Generation Company, the significant effects of optimization strategies in improving operational efficiency, enhancing risk prevention and control capabilities, and creating economic benefits are empirically analyzed, providing theoretical reference and practical guidance for the transformation and upgrading of financial internal control systems in power generation enterprises. 本文以电力体制改革为背景，深入研究了发电企业财务内部控制体系存在的典型问题及其优化策略。研究发现，发电企业普遍存在职责权限划分不清晰、内控环境建设滞后、风险评估机制不健全、预算与成本控制薄弱、业财融合度不足以及监督评价机制缺失等六大问题。针对这些问题，本文提出了完善组织架构与权责分配、优化内控环境与文化、构建风险导向评估体系、强化全面预算与成本管控、深化业财融合与数字化建设、健全多层次监督评价机制等优化策略，并结合F发电公司实际案例，实证分析了优化策略在提升运营效率、增强风险防控能力和创造经济效益三个方面的显著成效，为发电企业财务内控体系转型升级提供理论参考和实践指导。
• DOI: https://doi.org/10.35534/pss.0706085
• Cite: 李月．发电企业财务内部控制体系优化研究［J］．社会科学进展，2025，7（6）：500-505.