HZ供电公司内部审计案例研究

发布时间：2018-03-01 10:42

本文关键词： 供电公司内部审计建议　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：众所周知,内部审计作为自我监管机制,是现代企业完善治理、增加价值、规范管理、防范风险的“免疫系统”,对完善廉政防控体系、防止资产流失、提高企业绩效具有重要作用。十八大以来,反腐败斗争和廉政建设工作一再呈现出高压态势,大量国企中高层领导纷纷落马,因此,国有企业现有内部审计部门职能和作用的发挥尚存疑问。虽然《中华人民共和国企业国有资产法》、《中华人民共和国审计法》、《审计署关于内部审计工作的规定》等法律法规,都对国有企业内部审计工作做出了一定规定,但当前国有企业内部审计仍存在制度不健全、工作重点不突出、作用有待进一步发挥等问题。国家电网是国有重要骨干企业,以建设和运营电网为核心业务,以保障安全、经济、清洁、可持续的电力供应为基本使命,其发展关系到国家的能源安全与国民经济命脉。供电公司的相对垄断性、较高的社会责任性、资金技术的密集性、经营领域的广泛性等,这也就涉及到许多财务、管理等问题。虽然国家电网总公司为了防范风险,不断对其内部审计体系进行完善,但下属供电公司(以市级公司为主)仍然存在很大的不足。因此为了供电公司的健康运行,完善其内部审计工作是其必然要求。本文通过将供电公司的特殊性与内部审计相关理论相结合,定义了供电公司内部审计的概念与职能,并介绍了供电公司的特点及其对内部审计的影响、内部审计的重点内容以及内部审计程序。然后以HZ供电公司为案例,介绍HZ供电公司的基本概况,HZ供电公司内部审计在审计依据与目标、机构设置、人员配置、审计内容等方面的现状,特别地还选取了农网改造工程这一具体业务的审计开展情况进行详细阐述,肯定了HZ供电公司内部审计目前取得的成效,但仍存在一些问题。通过结合案例,从而对完善HZ供电公司内部审计提出建议。希望通过本文的研究,明确供电公司内部审计未来改革发展的方向和可采取的预防措施,使内部审计在供电公司真正发挥更大的效能。
[Abstract]:As we all know, internal audit, as a self-regulatory mechanism, is the "immune system" for modern enterprises to improve governance, add value, standardize management, and guard against risks, to improve the system of prevention and control of a clean and clean government, and to prevent the loss of assets. Improving enterprise performance plays an important role. Since the 18 National Congress, the struggle against corruption and the building of a clean government have repeatedly taken on a high pressure, and a large number of senior leaders in state-owned enterprises have lost their horses. Although the Law of the people's Republic of China on the State-owned assets of Enterprises, the Audit Law of the people's Republic of China, the provisions of the Audit Office on Internal Audit work, and other laws and regulations, Both have made certain provisions on the internal audit work of state-owned enterprises, but at present, there are still some problems in the internal audit work of state-owned enterprises, such as imperfect systems, unstressed work priorities, and the role to be further developed. The State Grid is an important backbone state-owned enterprise. Taking the construction and operation of power grid as the core business and ensuring the safe, economic, clean and sustainable power supply as the basic mission, its development relates to the national energy security and the lifeblood of the national economy, and the relative monopoly of the power supply company. Higher social responsibility, intensive capital and technology, and wide scope of business, which involve a lot of financial and management issues. Although the State Grid Corporation has constantly perfected its internal audit system in order to guard against risks, However, the subordinate power supply companies (mainly municipal companies) still have a lot of shortcomings. Therefore, in order to run the power supply companies healthily, It is necessary to perfect its internal audit work. By combining the particularity of power supply company with the relevant theory of internal audit, this paper defines the concept and function of internal audit of power supply company. It also introduces the characteristics of the power supply company and its influence on the internal audit, the key contents of the internal audit and the internal audit procedure. Then, the HZ power supply company is taken as an example. This paper introduces the basic situation of HZ Power supply Company and the present situation of the internal audit of HZ Power supply Company in the aspects of audit basis and objective, organization setup, staffing, audit content, etc. In particular, the audit and development of the specific business of the rural power network renovation project is selected to elaborate in detail. The results of the internal audit of HZ Power supply Company are confirmed, but there are still some problems. It is hoped that through the research of this paper, the direction of the future reform and development of the internal audit of the power supply company and the preventive measures can be taken. Make the internal audit in the power supply company to play a greater effectiveness.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F239.45

【相似文献】