中国电建四川电力开发公司内部控制体系优化研究

发布时间：2018-01-18 15:31

本文关键词：中国电建四川电力开发公司内部控制体系优化研究　出处：《西安建筑科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：著名经济学家闫培金曾说过,解决企业心腹之患，铸就领导驾驭才能，建立科学管理体制，内部控制是最重要的先决条件。企业经营失败、会计信息失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效。可以说：得控则强，失控则弱，无控则乱。健全有效的内部控制是企业实现可持续发展的重要制度保障。电力投资运营企业内控在我国的发展历史比较短暂，还没有相应十分成熟的体系可以照搬照用。因此，本文根据《内部控制整体框架》（即新COSO报告）理论作为理论依据，首先阐明研究的背景、目的、意义、国内外相关文献、方法、主要内容等；然后介绍内部控制相关理论基础，为解决公司实际问题奠定理论基础;之后对公司目前内控现状概况进行分析结合公司的具体情况，指出公司内部控制存在的问题有：控制环境不完善；风险意识淡薄，风险评估较弱；内部控制活动存在隐患；信息与沟通环节控制薄弱，不够通畅；内部监控乏力等；进而基于均衡模型和波特价值链重点对公司内部财务控制方案进行优化设计；接着，，对公司内部控制存在的问题，逐条提出相应整改的内控优化方案及细节完善体系。最后得出结论：1、将内控制度与企业经营特点结合紧密，建立健全科学的内部控制体系是电力投资企业生产经营成功的关键;2、内部控制体系的建立适宜参考新coso五要素从环境、控制活动、风险评估、信息和沟通以及监控等五个方面着手，做到有的放矢，科学深入;3、建立和完善企业内控制度，是公司提升内部管理水平的重要途径之一。
[Abstract]:Yan Peijin, a famous economist, once said that the most important prerequisite is to solve the problems of the enterprises, to cast the ability of the leaders to master, to establish a scientific management system, and to fail in the operation of the enterprises. Accounting information distortion and illegal management can be attributed to the absence or invalidation of the internal control of the enterprise to a great extent, it can be said that the control is strong, the control is weak, and the control is chaotic. Sound and effective internal control is an important institutional guarantee for enterprises to achieve sustainable development. The history of internal control of electric power investment and operation enterprises in China is relatively short. There is no corresponding very mature system can be copied. Therefore, according to the "Internal Control overall Framework" (the new COSO report) theory as the theoretical basis, first of all, to clarify the background and purpose of the study. Significance, domestic and foreign related literature, methods, main contents and so on; Then it introduces the theoretical basis of internal control, which lays a theoretical foundation for solving the practical problems of the company. After the analysis of the company's current internal control situation combined with the company's specific situation, pointed out that the company's internal control problems are: the control environment is not perfect; The risk consciousness is weak and the risk assessment is weak; There are hidden dangers in internal control activities; Information and communication link control is weak, not smooth; Weak internal monitoring; Then, based on the equilibrium model and Porter value chain, the optimization design of the internal financial control scheme of the company is carried out. Then, the internal control optimization scheme and the detail perfect system are put forward one by one for the problems existing in the internal control of the company. Finally, it is concluded that the key to the success of power investment enterprises is to establish and perfect the scientific internal control system by combining the internal control system with the characteristics of enterprise management. 2. The establishment of the internal control system is suitable to refer to the five elements of the new coso from five aspects: environment, control activities, risk assessment, information and communication, and monitoring. 3. Establishing and perfecting the internal control system is one of the important ways for the company to improve its internal management level.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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