对于发电企业而言,内部控制是加强企业管理、提高企业效益的重要内容。目前我国的发电企业在内部控制方面还存在一些问题,影响发电企业管理水平和经济效益。本文针对发电企业内部控制的现状,针对内部控制中的问题提出相应的建议与措施。 For power generation enterprises, internal control is an important part of strengthening enterprise management and improving the efficiency of enterprises. At present, China’s power generation enterprises in the internal control there are still some problems that affect the power generation business management level and economic benefits. In this paper, according to the status quo of internal control of power generation enterprises, some suggestions and measures are put forward for the problems in internal control.