信息化条件下加强电力企业内控管理的研究

随着信息化步伐的加快,企业管理模式、生产方式、作业流程等方面发生明显转变,对传统内部控制方法产生了冲击。为了探索在信息化环境下提升内控水平的途径,文章针对国内电力企业的业务特点,研究了全面预算管理系统对企业管理控制的价值,并分析了流程、权限、数据3种因素对内控系统管理效果的影响。结果表明,通过构建全面预算管理系统,加强信息系统审计、权限规范和数据治理工作,对提升内控水平具有显著效果。

Study on Strengthening Internal Control in Power Enterprises Under the Condition of Informatization

With the development of the information technology, the significant transformation in management mode, production method and operating process has a great impact on the internal control in traditional enterprises. To explore the way of promoting internal control under the condition of informatization, the value of the comprehensive budget management system in corporation management and control is studied, and the influence of process, authority and data on internal control systems is analyzed. The article concludes that the internal control level of enterprises could be enhanced by building a comprehensive budget management system and strengthening IT audit, authority standardization and data governance.