地方A电力上市公司内部控制制度建设研究

发布时间：2018-03-17 21:36

本文选题：内部控制　切入点：地方电力　出处：《四川师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：2008年6月28日,《公司内部控制基本规范》正式发布,不久之后,财政部等五部委联合发布其配套规范。按照国资委相关文件要求,国网总部也制定了具体实施方案,用以指导电力公司的科学内控,加强电力公司的科学管理。电力行业是我国国民经济的基础行业,从行业来说具有一定特殊性。本文案例选择地理位置偏远的A电力上市公司,从地区和管理水平来说也较为特殊。本文在我国五部门联合印发的《公司内部控制基本规范及应用指引》指导下展开论述,一方面运用实证研究法,针对地方A电力上市公司实际管理情况、制度建设情况以及公司业务基本流程等方面,进行分析和论述;另一方面运用数理分析方法,比较地方A电力上市公司内部控制各要素之间的相关性和互相影响程度。地方A电力上市公司改制于1994年,由于机构所处地理位置偏远,且当地整体发展水平较低,长期以来,上级投资方和地方政府管理机构对其内部控制水平,甚至是整体管理水平均要求不高。随着市场化竞争的日趋激烈,地方A电力公司作为上市公司中的一员,想要谋生存和求发展,就必须增强自己的风险防控能力,提高内部控制整体水平。本文针对地方电力公司展开研究,结果直接运用于地方A电力公司。通过对其内控水平的剖析,发现其存在内部审计机构不健全并受制于管理层、全面预算体系长期闲置、风控意识差、遇险反映迟钝等等问题,提出整改方案后,本文可帮助其完善内部控制体系建设。一方面,可以提高其经营能力和财务报告可信度,促进其更好实现可持续发展。另一方面,可以帮助其提高公司经营效率,充分提升行业综合竞争力,为国家发展贡献更多力量。
[Abstract]:In June 28th 2008, the basic Standards for Internal Control of companies were officially released, and soon after, the Ministry of Finance and other five ministries jointly issued their supporting specifications. In accordance with the relevant documents of the SASAC, the headquarters of the National Network has also formulated a specific implementation plan. It is used to guide the scientific internal control of electric power companies and strengthen the scientific management of power companies. The electric power industry is the basic industry of our national economy, which has certain particularity from the view of industry. In terms of regional and management level, this paper is also more special. Under the guidance of "basic norms and Application guidelines for Corporate Internal Control" issued jointly by five departments in China, this paper uses the empirical research method, on the one hand, under the guidance of "basic norms and Application guidelines for Corporate Internal Control". This paper analyzes and discusses the actual management situation, the system construction and the basic business process of the local A electric power listed company. On the other hand, it uses the mathematical analysis method to analyze and discuss the actual management situation, the system construction and the basic business process of the company. Comparing the correlation and the degree of mutual influence among the internal control factors of the local A electric power listed company. The local A electric power listed company was restructured in 1994, because of the remote location of the organization and the low level of the local overall development, it has long been a long time since, The higher investors and the local government management organizations do not require high levels of internal control, even the overall level of management. With the increasingly fierce market competition, local A power companies as a member of listed companies, In order to survive and develop, we must strengthen our own ability of risk prevention and control and improve the overall level of internal control. The results are directly applied to local A power company. Through the analysis of its internal control level, it is found that the internal audit institutions are not perfect and subject to management, the overall budget system is idle for a long time, the awareness of risk control is poor, and the emergency response is slow, and so on. After putting forward the rectification plan, this paper can help it to perfect the construction of internal control system. On the one hand, it can improve its management ability and the credibility of financial report, promote its better realization of sustainable development, on the other hand, It can help improve the efficiency of the company, fully enhance the comprehensive competitiveness of the industry, and contribute more to the development of the country.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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