A供电公司内部控制优化研究

发布时间：2018-02-27 03:09

本文关键词： 供电公司内部控制内控评价改进措施　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：电力行业的市场化改革正深刻地影响电力企业的经营和管理。行业的市场化意味着竞争的加剧和垄断地位的动摇,同时也意味着电力企业经营风险系数的增大。对于电力企业而言,通过科学的、合理的内部控制以化解外部环境变化所带来的经营风险就显得尤为重要和势在必行。本文以处于改革开放前沿的A供电公司为例,研究公司的内部控制及其优化问题具有一定的实践意义。本文首先通过文献调研的方法,搜集相关领域的研究成果,为本研究奠定理论基础。其次,紧密围绕内部控制五要素,从内部环境、活动控制、信息协同、内部监督、风险评估层面定性分析A供电公司的内部控制现状,发现存在人力资源管理、内部信息交流与沟通、预警机制有效性、内部审计有效性、内部监督有效性、风险管理制度有效性存在的不足。同时,在行业属性、外部监督、内部管理和内部控制的局限性四方面分析导致问题存在的原因。然后,利用模糊评价法,对该公司的内控体系的运行情况进行评估,以及对问题成因进行分析验证。最后,针对A供电公司的实际情况,基于内部控制五要素,给出若干的内部控制工作的优化对策。
[Abstract]:The market-oriented reform of the electric power industry is profoundly affecting the operation and management of the electric power enterprises, and the marketization of the industry means the intensification of competition and the vacillation of the monopoly position. At the same time, it also means the increase of the operating risk coefficient of electric power enterprises. It is particularly important and imperative to have reasonable internal control to resolve the operating risks brought about by the change of external environment. This paper takes A Power supply Company, which is in the forefront of reform and opening up, as an example. It is of certain practical significance to study the internal control and its optimization problems of the company. Firstly, this paper collects the research results in related fields through the method of literature investigation, and lays a theoretical foundation for this research. Secondly, it closely revolves around the five elements of internal control. From the aspects of internal environment, activity control, information coordination, internal supervision and risk assessment, the present situation of internal control of A power supply company is qualitatively analyzed. It is found that there are human resource management, internal information exchange and communication, and the effectiveness of early warning mechanism. Internal audit effectiveness, internal oversight effectiveness, risk management system effectiveness deficiencies. At the same time, in the industry attributes, external oversight, internal management and internal control limitations of four aspects of the analysis of the causes of the problem. Using the fuzzy evaluation method, the paper evaluates the operation of the internal control system of the company, and analyzes and verifies the causes of the problems. Finally, according to the actual situation of A power supply company, based on the five elements of internal control, The optimization countermeasures of some internal control work are given.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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