福建电力有限公司内部控制体系研究

发布时间：2018-03-31 17:19

本文选题：电网企业　切入点：内部控制　出处：《厦门大学》2013年硕士论文

【摘要】：随着世界经济一体化和企业自我管理水平要求的提升,强化企业的内部控制已经成为公司治理的重要手段。内部控制作为现代企业管理的重要组成部分,美国COSO定义为由企业董事会、经理阶层和其他员工实施的,为营运的效率效果、财务报告的可靠性、相关法令的遵循性等目标的达成而提供合理保证的过程。它主要包括：控制环境、风险评估、控制活动、信息和沟通、监督等五个要素。根据这一定义,内部控制是贯穿于企业经营的各个环节和各个方面,与企业经营活动结合在一起。本文从内部控制的概念入手,对内部控制作了多层面的分析,并结合实例指出我国电力企业加强内部控制的必要性和重点,以电网企业为例详细分析了企业在内部控制方面存在的主要问题,尝试对照COSO内部控制框架对福建省电网公司的内控现状进行分析,并对进一步完善内控建设和内控评价体系提出了一些意见。
[Abstract]:With the integration of the world economy and the improvement of the level of self-management, strengthening the internal control of enterprises has become an important means of corporate governance. As an important part of modern enterprise management, internal control has become an important part of modern enterprise management. The United States COSO is defined by the corporate board of directors, managers, and other employees, for the efficiency of operations, the reliability of financial reporting, The process of providing reasonable assurance for the achievement of objectives such as compliance with the law. It consists of five elements: control of the environment, risk assessment, control of activities, information and communication, and supervision. Internal control runs through every link and every aspect of enterprise management, and it is combined with enterprise management activity. Starting with the concept of internal control, this paper makes a multi-level analysis of internal control, and points out the necessity and emphasis of strengthening internal control in electric power enterprises of our country. Taking the power grid enterprise as an example, this paper analyzes in detail the main problems existing in the internal control of the enterprise, and tries to analyze the present situation of the internal control of Fujian Power Grid Company by comparing the internal control framework of COSO. Some suggestions are put forward to further improve the internal control construction and internal control evaluation system.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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