1. Improve relevant financial responsibilities
At present, the unclear definition of financial relationship is the biggest institutional obstacle to control the financial operation risk of flag (county) power supply companies.
In terms of function definition and division, fund management and use, benefit distribution, etc., there are unclear rights and responsibilities between headquarters and grass-roots institutes (stations), between internal functional departments, and between main business and diversified affiliated units, which directly leads to inefficient use of funds and subjectively makes it difficult to implement and effectively implement some management measures.
2. Improve the internal control financial system
The internal control system involves all aspects of the enterprise, and a sound internal control system is like the "immune system" of the human body, which has the ability to resist risks and self-correct.
First, the inventory of raw materials and spare parts. Is dull and unattainable. The main reason is that the power technology is updated quickly and the obsolete inventory cannot be used;
Second, regardless of the influence of users' arrears, the external creditor's rights of enterprises are often smaller than external debts, which leads to difficulties in capital turnover;
Third, restricted by the market credit environment, the risk of bad debts faced by enterprises has increased; Some units are lax in controlling the project scale and cost, and financial risks are gradually increasing.
3. Standardize financial risk awareness
The uncertainty of the internal and external environment of an enterprise determines that financial risks exist objectively. However, in practical work, we must first draw a clear line between the main business and diversified business in terms of assets, institutions, personnel and business scope, and change the chaotic situation of "you have me and I have you".
Secondly, standardize the business relationship between the main business and diversified enterprises, focus on standardizing the related transactions between the main business and diversified enterprises, establish a benign interaction mechanism, and realize resource interoperability and complementary advantages.
In equipment procurement, project contracting, consulting services and other businesses. In strict accordance with the relevant provisions of the state, it not only promotes the healthy development of diversified enterprises, but also effectively prevents the financial risks of this enterprise.
There are two main risks in internal expansion data from state-owned enterprises:
One is the risk of blind decision-making. Some business leaders have the final say, and they will invest more than one billion yuan without a slap in the face. After investment mistakes, state-owned capital is irretrievably lost and wasted.
The second is the risk of making false accounts. Some enterprises lack honesty, falsely report profits and make false accounts, which often lead to serious financial risks.
The internal audit of state-owned enterprises should focus on preventing the above two risks. It is necessary to improve the internal control system of enterprises, implement strict scientific and democratic decision-making, and minimize the risks brought by decision-making mistakes. It is necessary to improve the enterprise financial accounting system and strive to ensure the authenticity of finance.
China Institute of Internal Audit organized an exchange meeting on internal audit experience of state-owned enterprises. At the meeting, 50 state-owned enterprises won the title of "20 12 Leading Enterprise in Internal Audit" and 36 domestic enterprises won the title of "20 12 Demonstration Enterprise in Internal Audit".
People's Network-Youkeqianqi Power Supply Company regulates financial risks and preventive measures.
Li Jinhua, the news network of China People's Political Consultative Conference, pointed out that the internal audit of state-owned enterprises should focus on preventing decision-making risks and financial risks