• Login
  • Register
  • Search

Analysis on Existing Problems and Countermeasures of Financial Internal Control in New Energy Enterprises

Luyao Li


The proposal of the "dual carbon" goal has brought new development to the development of the new energy industry. In the process of operation and operation, new energy enterprises have exposed many problems in their financial internal control, and these problems directly affect the economic benefits of enterprises. Therefore, it is very important for new energy enterprises to improve the quality of financial information disclosure and improve the operational efficiency of new energy enterprises. Based on the importance of financial internal control of new energy enterprises, this paper analyzes the existing problems of financial control of new energy enterprises in China from the aspects of lack of financial supervision system, weak internal control awareness of managers and low ability of enterprise risk identification, and then puts forward corresponding optimization strategies from the aspects of improving the financial internal control system, improving the internal control awareness of enterprise decision-makers, and strengthening the construction of enterprise financial risk prevention.


New Energy Enterprises; Financial Control; Problems; Tactics

Full Text:


Included Database


Tang BJ, Liu JP. Prospects of China's New Energy Vehicle Industry[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2015,17(02):1-6.

Lin B, Rao J. Why do Listed Companies Disclose the Auditor's Internal Control Reports voluntarily?——An Empirical Study Based on Signaling Theory in China[J]. Accounting Research, 2009(02):45-52+93-94.

Zhang XZ, Dai WT. Study on Internal Control Evaluation System for Chinese Enterprises[J]. Auditing Research, 2011, No.159(01): 69-78.

She XY, Bai JY, Accounting S O .Will the Disclosure of Internal Control Defects Lead to an Increase in the Implementation Cost of Internal Control in Enterprise?[J]. Journal of Nanjing Audit University, 2019,16(04):22-30.

Chen HW, Zhang YX, The Effectiveness of Internal Control and its Evaluation Methods[J]. Auditing Research, 2008,No.143(03): 48-54.

Xu TS, et al. Empirical Test of the Effectiveness Evaluation of Internal Control of Listed Companies[J]. Statistics & Decision, 2019, 35(21):174-177.

DOI: http://dx.doi.org/10.18686/fm.v8i5.10329