摘 要
本论文主要是在内部控制理论基础上，对发电企业的内部控制现状、缺陷进行分析并尝试将内部控制的研究成果（特别是风险控制）运用于发电企业内部控制的构建之中。
第一章导论。该章着重对论文写作的背景、意义，文献综述、研究范围及创新点等进行说明。
第二章是内部控制基础理论。
第三章是发电企业基本状况及发电企业内部控制状况。
第四章是发电企业内部控制的构建。
第五章是加强内部审计与内部控制监督。
第六章是对大唐国际发电公司内部控制进行分析。
关键词： 内部控制, 公司治理, 风险控制
ABSTRACT
This thesis based on the theory of internal control, analyze the status and flaws on the internal control power plants and try to use risk control to establish internal control of power plants.
Chapter one is an introduction.
Chapter two is the basic theory on internal control.
Chapter three is the status of power plants and the status on internal control of power plant.
Chapter four is how to establish the internal control of power plant.
Chapter five is how to strengthen internal audit and how to strengthen internal control supervise.
Chapter six is to analyze the internal control of Datang International Power Generation CO., LTD.