基于风险导向的供电公司内部控制评价系统模式

合理构建并正确落实内部控制评价系统是促成内部控制价值实现的前提保障。本文基于内部控制的风险管控实质,梳理风险导向型内部控制的价值链与功能模式,并以"风险管控目标"为逻辑起点,通过"风险识别-风险考量-内控效率"的基本思路,将风险管控绩效镶嵌到供电公司的内部控制评价模型中,使内部控制评价指标更具有操作性,进而为供电公司内部控制的有效实施和持续改进提供切实可行的操作指南。

Risk-oriented Internal Control Evaluation System Model of Power Supply Company

To reasonably construct and correctly implement internal control evaluation system is the precondition of promoting the realization of internal control value.Based on the essence of risk control of internal control,this paper reviews value chain and function model of risk-oriented internal control,and makes risk control performance inset internal control evaluation model of power supply company through the basic train of thought of "risk identification-risk considerations-internal control efficiency",taking "risk control target" as the logical starting point,so as to make internal control evaluation index be more practical,and then providing practical operational guidelines for effective implementation and continuous improvement of power supply company’s internal control.