绍兴供电公司往来账款内部控制研究
发布时间：2018-09-17 07:11
【摘要】：内部控制是企业经营管理的关键环节,对于加强企业的组织管理、实现企业的经营目标具有重要的作用,也是衡量现代企业管理水平的一项重要标志。电力行业是国家的基础行业,在国民经济中发挥着极其重要的作用,具有投资金额大、设备分散、资金密集的特点。随着电力体制改革的逐步深入,电网两端市场化机制稳步推进,跨区购售电的新管理模式正在不断创新,客户结构复杂化,销售和采购信息管理层次细化,前端业务调整滞后的风险会直接体现在末端的财务管理环节,尤其蓄积在往来账款管理环节上。国有供电企业经营及投资规模大,业务量多,往来账款管理风险高,电力行业的整体转型让企业往来款项风险防控成为重点,因此有必要通过有效的内部控制措施,降低往来款管理风险,保证供电企业资金资产安全,顺利实现经营发展目标。本文以绍兴供电公司为研究对象,运用文献分析法、实地调研法、定量分析法等几种的方法,对该公司往来款内部控制的现状进行了分析,对照COSO报告的内部控制五要素,指出了往来款内部控制管理中存在五类问题。并针对这五类问题分别对内控制度进行了优化,改进建议如下:构建重视往来款管理的企业文化;构建业财协同管理体系;建立健全往来款风险评估体系;统一往来款业务管理规范;创新业财协同分类管控手段;开发往来款管理集成平台;构建往来款监测平台,以及量化绩效考核等,为改进往来款的内部控制提出合理化建议,多效并举提高内部控制的执行水平。绍兴供电公司是国网系统的地市级子公司,其往来款内部控制建设背景、经营管理现状、内部控制存在的问题在一定程度上能代表同类供电企业内控建设执行中存在的问题。因此针对绍兴供电公司提出的往来账款内控改进思路和优化措施在某种程度上对于其他地市供电公司具有一定的借鉴意义。
[Abstract]:Internal control is the key link of enterprise management. It plays an important role in strengthening the organizational management of enterprises and realizing the business objectives. It is also an important symbol to measure the management level of modern enterprises. The electric power industry is the basic industry of the country, which plays an extremely important role in the national economy. It has the characteristics of large investment amount, dispersed equipment and dense capital. With the deepening of the electric power system reform and the steady progress of the market-oriented mechanism at both ends of the power grid, the new management mode of purchasing and selling electricity across regions is constantly innovating, the customer structure is complicated, and the management levels of sales and purchasing information are refined. The risk of lag in front-end business adjustment will be directly reflected in the end of the financial management, especially in the current account management. The state-owned power supply enterprises have a large scale of operation and investment, a large amount of business, a high risk of current account management, and the overall transformation of the electric power industry has made the risk prevention and control of business transactions become the focus, so it is necessary to adopt effective internal control measures. Reduce the risk of fund management, ensure the security of the capital assets of power supply enterprises, and realize the business development goal smoothly. This paper takes Shaoxing Power supply Company as the research object, using several methods, such as literature analysis, field investigation, quantitative analysis and so on, analyzes the current situation of the internal control of the company's current funds, and compares the five elements of the internal control of the COSO report. This paper points out that there are five kinds of problems in the internal control management of current funds. Aiming at these five kinds of problems, the author optimizes the internal control system, and proposes the following improvements: to construct the enterprise culture that attaches importance to the management of current funds, to construct the cooperative management system of industry and finance, to establish and improve the risk assessment system of current payment; Unifying the business management standard of the transaction fund; creating the means of cooperative classification and control of the new industry and finance; developing the transaction fund management integration platform; constructing the transaction fund monitoring platform, and quantifying the performance appraisal, etc., and putting forward the reasonable suggestions for improving the internal control of the current account. Multi-effect and improve the level of implementation of internal control. Shaoxing Power supply Company is a prefecture-level subsidiary of the national network system. Its internal control construction background, management status, and internal control problems can represent the problems existing in the implementation of internal control construction of similar power supply enterprises to a certain extent. Therefore, the internal control improvement ideas and optimization measures proposed by Shaoxing Power supply Company have some referential significance for other power supply companies to some extent.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
[Abstract]:Internal control is the key link of enterprise management. It plays an important role in strengthening the organizational management of enterprises and realizing the business objectives. It is also an important symbol to measure the management level of modern enterprises. The electric power industry is the basic industry of the country, which plays an extremely important role in the national economy. It has the characteristics of large investment amount, dispersed equipment and dense capital. With the deepening of the electric power system reform and the steady progress of the market-oriented mechanism at both ends of the power grid, the new management mode of purchasing and selling electricity across regions is constantly innovating, the customer structure is complicated, and the management levels of sales and purchasing information are refined. The risk of lag in front-end business adjustment will be directly reflected in the end of the financial management, especially in the current account management. The state-owned power supply enterprises have a large scale of operation and investment, a large amount of business, a high risk of current account management, and the overall transformation of the electric power industry has made the risk prevention and control of business transactions become the focus, so it is necessary to adopt effective internal control measures. Reduce the risk of fund management, ensure the security of the capital assets of power supply enterprises, and realize the business development goal smoothly. This paper takes Shaoxing Power supply Company as the research object, using several methods, such as literature analysis, field investigation, quantitative analysis and so on, analyzes the current situation of the internal control of the company's current funds, and compares the five elements of the internal control of the COSO report. This paper points out that there are five kinds of problems in the internal control management of current funds. Aiming at these five kinds of problems, the author optimizes the internal control system, and proposes the following improvements: to construct the enterprise culture that attaches importance to the management of current funds, to construct the cooperative management system of industry and finance, to establish and improve the risk assessment system of current payment; Unifying the business management standard of the transaction fund; creating the means of cooperative classification and control of the new industry and finance; developing the transaction fund management integration platform; constructing the transaction fund monitoring platform, and quantifying the performance appraisal, etc., and putting forward the reasonable suggestions for improving the internal control of the current account. Multi-effect and improve the level of implementation of internal control. Shaoxing Power supply Company is a prefecture-level subsidiary of the national network system. Its internal control construction background, management status, and internal control problems can represent the problems existing in the implementation of internal control construction of similar power supply enterprises to a certain extent. Therefore, the internal control improvement ideas and optimization measures proposed by Shaoxing Power supply Company have some referential significance for other power supply companies to some extent.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
【参考文献】
相关期刊论文 前10条
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2 王睿;张阳;;企业内部控制对会计信息质量的影响及改进措施[J];经营与管理;2017年04期
3 刘清国;;完善内部控制制度 加强往来账款管理[J];会计师;2016年19期
4 毕青s，
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