对X电力公司内部控制改进的研究

发布时间：2018-06-05 00:23

本文选题：内部控制 + 公司治理　；参考：《西南财经大学》2013年硕士论文

【摘要】：2002年,《电力体制改革方案》出台,电力体制拉开改革的序幕,到今年,已经是电力市场化改革的第11个年头。电力行业本身就是技术密集型、资金密集型、管理密集型的高风险行业,这些年的改革与发展促进了跨区电力供应与结算、经营业务越发多样化、经营风险层出不穷、管理成本不断攀升。电力行业在产品属性、日常运转、节能环保、销售模式等方面与其他行业存在着显著差异,且直接关系到国家能源安全和国民经济命脉,是社会公用事业的组成部分,因而受到国家和行业法规的直接监管。就当前电力企业内部控制体系建设的现状来看,还存在着明显的疏漏,如：没有建立起可供参考的较为完善的内部控制制度或者内部控制制度不满足企业经营管理的需要；企业在设置岗位分工时,没有严格把握不相容职务相分离的原则,使得内部制衡不够：企业员工内部控制意识不强,仅仅充当被动执行的角色；内部控制制度虽然确立,但是未严格执行,使得内控失控等。这些内部控制的薄弱环节加大了企业的经营风险,不利于管理的提升和企业战略目标的实现。因此电力企业为了防范风险,满足企业自身管理水平的提高和适应市场化的新形势和新经济环境,必须建立完善、严密、符合行业自身发展特点的内部控制体系。基于以上背景,本文从内部控制的内涵和发展历程着手,对内部控制做一个详细介绍,并结合实例,以X电力公司为例,对X电力公司的内控现状进行分析,找出内部控制存在的漏洞的同时探析其深层次的原因,并提出改善措施。本文的研究成果对于改进国有电力企业内部控制体系,推进国有电力企业内部控制体系建设具有一定的借鉴意义。本文共分为六个部分,各部分主要内容如下：第一部分,从介绍背景出发,提出本文研究的意义所在,确定研究的思路、方法、文章总体框架以及创新和不足。第二部分,对国外和国内学者对内部控制理论研究中的代表性观点进行梳理总结,明确当前研究局限以及进一步研究的空间。第三部分,分析国外内部控制的起源和发展的五个阶段和我国内部控制制度建设的概况,以及我国内部控制的五个要素的内容,以此构建本文的理论基础。第四部分,基于内部控制的五个要素,结合X电力公司进行案例分析。主要阐述X公司内控现阶段基本作法,分析其运行效果,就运行失效的内容进行深层次的原因分析。第五部分,在案例分析的基础上,提出内部控制的改进措施。第六部分,总结本文的主要结论以及存在的局限性和未来研究的方向。本文的创新之处在于以x电力公司为例,深入实地考察,将x公司企业层面和业务层面内部控制存在的漏洞挖掘出来,进行具体分析。本文的不足之处在于,虽然通过实地考察,对X电力公司内控现阶段基本作法有一定的了解,在结合理论方面也下了一定的功夫,但是由于内部控制业务流程层面控制点相当之多,再加上时间仓促,学识尚浅等因素,以至于不能穷尽,还有待进一步提高。
[Abstract]:In 2002 , the reform of electric power system was introduced , and the power system began to reform . This year , it has been the 11th year of the reform of electricity market . The power industry itself is a high - risk industry of technology - intensive , capital - intensive and management - intensive . The reform and development of these years have promoted the cross - district power supply and settlement , and the management cost is rising continuously . In the current situation of the construction of the internal control system of power enterprises , there are obvious omissions , such as the lack of a more perfect internal control system or internal control system which can be used for reference , and does not meet the needs of enterprise management .
When setting up the division of labor , the enterprise does not strictly grasp the principle of separation of incompatible positions , so that the internal balance is not enough : the internal control consciousness of the enterprise staff is not strong , and only serves as the passive implementation role ;
Although the internal control system is established , but it is not strictly implemented , the internal control is out of control , etc . The weak links of these internal controls increase the operational risk of the enterprise , which is not conducive to the promotion of management and the realization of the strategic objectives of the enterprise . Therefore , in order to prevent the risk , meet the new situation and the new economic environment of the enterprise ' s own management level , it is necessary to establish an internal control system which is perfect and tight and conforms to the development characteristics of the industry itself .

Based on the above background , this paper starts with the connotation and development course of internal control , makes a detailed introduction to the internal control , analyzes the current situation of the internal control of X Electric Power Company by taking the X Electric Power Company as an example , and finds out the reasons of its deep level and puts forward the improvement measures . The research results of this paper have certain reference significance for improving the internal control system of state - owned power enterprises and promoting the construction of the internal control system of state - owned power enterprises .

This paper is divided into six parts , the main contents of each part are as follows :

In the first part , from the background of introduction , this paper puts forward the significance of the research in this paper , and determines the thinking , method , general framework and innovation and shortage of the research .

In the second part , this paper summarizes the representative viewpoint in the study of internal control theory by foreign and domestic scholars , and makes clear the limitations of current research and the space for further research .

The third part analyzes the five stages of the origin and development of internal control abroad , the general situation of internal control system construction in China , and the contents of five elements of internal control in our country , so as to construct the theoretical basis of this paper .

In the fourth part , based on the five elements of internal control , combined with X Electric Power Company for case analysis , this paper mainly expounds the basic practice of X Company ' s internal control , analyzes its operation effect , and makes deep analysis on the contents of running failure .

The fifth part , on the basis of case analysis , put forward the improvement measures of internal control .

The sixth part summarizes the main conclusions and the limitations and the direction of future research .

The innovation of this paper is that by taking x power company as an example and in - depth investigation , we will dig out the loopholes in the internal control of the enterprise level and the business level of the Company . The deficiency of this paper is that , although the basic practice of the internal control of X - company is well understood through the field investigation , there is a certain amount of effort in the connection theory . However , because of the fact that the internal control business process level control point is quite a lot , and the time haste , the learning is still shallow and so on , so that it can not be exhausted , and still to be further improved .
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

【参考文献】