随着电力体制改革的不断深入,我国电力企业面临的市场竞争压力越来越大,遇到的挑战也越来越严峻。因此,电力企业如何建立健全有效的内部控制制度,提高自身经营管理能力,提升企业自身的竞争力,迎接下一轮电力体制改革,将是我国电力企业面临的主要问题。一、什么是企业内部控制制 With the continuous deepening of the reform of the power system, China’s power enterprises are facing increasing pressure of market competition and the challenges they face are getting more and more severe. Therefore, how to establish a sound and effective internal control system for power enterprises, improve their own management ability, enhance their own competitiveness and meet the next round of power system reform will be the major problems that Chinese power enterprises will face. First, what is the internal control system