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At present, China's power enterprises in the rapid development of important strategic period, electricity reform in the deepening development, promote market competition among enterprises, spanned the supply of electricity and settlement, so that power corporate profit margins become smaller, difficult to manage change more complex operations, operational risks continue to appear. In recent years, the internal and external audit results, the current power enterprise in internal control, there are many weak links, such as: internal power enterprises to contain enough, not mutual restraint; corporate decision-making procedures exist in name only, the decision-making errors resulted in a large number of investment failure and waste; strict control of construction law and discipline violations uncommon; little treasuries phenomenon despite repeated prohibitions, etc. The reason is the company's internal control system is not perfect or not suited to production and business management needs of regulatory enforcement, internal control 's out of control, these weak links formed vulnerability management, and operational risks to the enterprise. With the deepening of the reform of the electricity power enterprises both facing unprecedented opportunities for development, while also facing serious challenges. Improve the internal control system is a measure of an important symbol of the modern enterprise management level, strengthen the internal control of enterprises has become an effective means of modern corporate governance. In this era of knowledge economy, especially after China's accession to the WTO, Chinese enterprises will directly face the challenge of foreign enterprises, especially multinational corporations, foreign trade is more and more frequently, more and more various risks encountered in business more, combined with the imperfect operation of the business restructuring, corporate pressure growing, the crisis facing more and more severe. Establish a sound internal control system, power enterprises to adapt to the needs of the new situation and the economic environment, the power industry is to maintain the sustainable development of the national economy, basic industries, and plays an extremely important role in the national economy. Internal control is the joint action by the corporate board of directors, management and other staff, aims to achieve operational effectiveness and efficiency, the reliability of financial reporting as well as to provide a reasonable assurance of compliance with applicable laws and regulations. Relative to the traditional concept of internal control, the progress of this definition is that the internal control as a dynamic process, not just a static system, the employees of the enterprise should not only play by the rules, and to achieve the effect of various management operations should and efficiency. This concept embodies the modern sense of the real-time and control the whole process. Accordingly, the internal control structure also evolved into the elements of internal control, including five areas: control environment, risk assessment, control activities, information and communication, and monitoring. Inseparable from the implementation of the internal control with a variety of management activities and business activities, effective internal control characteristics of the various functions will be integrated in the information management system. Combination of the functions and features of the internal control, information management system to be more to support the effective implementation of the internal control system. Through the establishment of internal control and management information system layer for enterprise executives, managers of internal control, internal control testing, auditing and other business people to provide a simple and easy-to-use management platform for internal control activities. System not only to the company at this stage to better achieve the internal control, records, test and rectification process of the Sarbanes-Oxley Act and the domestic internal control compliance, reporting, disclosure and archiving requirements, reduce manual operations, improve work efficiency and quality of work, and ensure that all work organically linked, on the company's long-term strategy to improve internal controls and risk management. This paper first introduces the concept of internal control, and then expounded the necessity and the main content of the internal control, and focuses on how to use the information management system of internal control software to solve the problems encountered in the internal control, and the economic benefits of this software.
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