鄂尔多斯电业局内部控制项目体系构建研究

发布时间：2018-03-30 12:53

本文选题：电网企业　切入点：内部控制　出处：《华北电力大学》2013年硕士论文

【摘要】：随着全球经济一体化进程的加快,企业间的竞争日趋激烈。为了适应国内外变化多端的形势,提升企业的管理效率,有效保证企业的经营效益,控制经营风险,企业必须形成一整套以项目风险管理为核心导向的内部控制体系。科学、健全、有效的内部控制是现代企业加强经营管理,提高经营效益,保护财产完整安全,保障财务信息真实可靠,促使企业生产经营各个环节相互制约、相互协调,以实现企业的经营方针和战略目标的有效工具和手段,也是企业深化改革和建立现代企业制度的重要组成部分。电网企业是国家的基础产业,关系到国家经济命脉及能源安全,在国民经济中发挥着极其重要的作用,肩负着为我国经济发展和社会服务提供电力保障的重要任务。电网企业具有投资大、资金密集、设施分散、管理难度大、运营风险高等特点,国家每年投入大量的资金进行电网企业的管理与设施建设,如果电网企业管理松弛,内部控制差,重要风险控制不当,则不仅浪费资金,达不到投资效果,更有可能对公司的发展战略产生非常重大的不利影响,甚至滋生违法犯罪现象。因此,电网企业安全、生产、经营和后勤等所有环节都需要以风险管理为核心导向,有完善的内部控制制度为依托,长效的风险防范机制为保障,实现由治标向治本转变。本文首先介绍了国内外内部控制的研究动态,接着对内部控制理论进行了回顾。其中,重点回顾了国内外内部控制理论的发展历程,介绍了企业内部控制的主要内容,包括控制环境、风险评估、控制活动、信息与沟通和监控五部分,为企业内部控制体系的构建奠定理论基础。然后,本文从电网企业内部控制的现状出发,对电网企业内部控制存在的问题以及面临问题的成因进行了详细分析。在此基础上,结合鄂尔多斯电业局内部控制的实际情况以及内部控制体系控制目标和原则,构建了鄂尔多斯电业局内部控制体系框架。最后,为了保证鄂尔多斯电业局内部控制的有效性,本文提出了具体的实施建议。
[Abstract]:With the acceleration of the process of global economic integration, the competition among enterprises is becoming increasingly fierce. In order to adapt to the changing situation at home and abroad, improve the management efficiency of enterprises, effectively guarantee the operating efficiency of enterprises, and control business risks, Enterprises must form a whole set of internal control system with project risk management as the core. Scientific, sound and effective internal control is the modern enterprise to strengthen management, improve business efficiency, protect the integrity and safety of property, To ensure that the financial information is true and reliable, and to urge the enterprises to restrict and coordinate each other in their production and operation links in order to achieve the enterprise's operational policy and strategic objectives as effective tools and means, Also is the enterprise deepens the reform and establishes the modern enterprise system the important constituent. Power grid enterprise is the basic industry of the country, which is related to the national economic lifeline and energy security, and plays an extremely important role in the national economy. Power grid enterprises have the characteristics of large investment, intensive capital, scattered facilities, difficult management, high operational risk and so on. The state spends a lot of money every year on the management and facilities construction of power grid enterprises. If the management of power grid enterprises is lax, the internal control is poor, and the important risks are not properly controlled, it will not only waste money, but also fail to achieve the investment effect. It is more likely to have a very significant adverse impact on the development strategy of the company, and even breed the phenomenon of illegal crime. Therefore, all aspects of power grid safety, production, operation and logistics need to be guided by risk management as the core. Based on the perfect internal control system and the long-term risk prevention mechanism, the permanent risk prevention mechanism can change from the symptoms to the root of the disease. This paper first introduces the research trends of internal control at home and abroad, and then reviews the theory of internal control. Among them, it reviews the development of internal control theory at home and abroad, and introduces the main contents of internal control in enterprises. It includes five parts: control environment, risk assessment, control activities, information and communication, and monitoring, which lays a theoretical foundation for the construction of enterprise internal control system. This paper analyzes in detail the problems existing in the internal control of power grid enterprises and the causes of the problems. On this basis, it combines the actual situation of the internal control of the Ordos Electric Power Bureau and the control objectives and principles of the internal control system. Finally, in order to ensure the effectiveness of the internal control of the Ordos Electric Power Bureau, this paper puts forward specific implementation suggestions.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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