县级供电企业内部控制评价指标体系与评价流程研究

发布时间：2018-01-06 04:03

本文关键词：县级供电企业内部控制评价指标体系与评价流程研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：“萨班斯—奥科斯利法案”颁布以来,世界各国更加重视企业内部控制建设,相继发布了内部控制规范或指引,通过这些年的实践和探索,为企业防范经营风险,规范经营管理,取得了较好效果。2008至2010年,财政部等五部委相继联合发布了《企业内部控制基本规范》及配套指引,明确了我国企业内部控制体系的基本框架和原则。2012年,国资委下发了《关于加快构建中央企业内部控制体系有关事项的通知》,促使电力企业加快建成规范的内部控制体系。当前,各级电力企业的经营正面临着一个更加复杂多变的外部环境。县级供电企业为有效应对外部环境变化带来的挑战,必须建立规范的内部控制体系。通过规范化、标准化、精细化管理降本增效,有效应对经营风险,从而确保企业持续健康发展。县级供电企业内部控评价体系建设是企业内部控制活动的重要组成部分,本文从控制环境、风险评估、控制活动、信息与沟通和监督五个要素开展,探讨了县级供电企业内部控制评价指标体系与评价流程的问题。在对内部控制理论及评价体系理论研究的基础上,分析了影响县级供电企业内部控制评价体系的因素,并建立了具有可操作性的内部控制指标体系、评价方法和有效性判断,同时,结合县级供电企业内部控制管理实际构建了县级供电企业内部控制评价流程。其中在指标体系和评价流程构建过程中,结合了县级供电企业当前正在开展的同业对标、依法治企、内部审计等一些管理提升和其他一些管理方法,努力做到理论与实践相结合。本文通过对某一县级供电企业实证分析,所构建的指标体系以及评价流程对于我国县级供电企业内部控制评价工作具有一定的借鉴意义。
[Abstract]:Since the promulgation of Sarbanes-Oxley Act, countries all over the world pay more attention to the construction of internal control of enterprises, have issued internal control norms or guidelines, through these years of practice and exploration. In order to prevent business risks and standardize management, good results have been achieved. From 2008 to 2010, the Ministry of Finance and other five ministries have jointly issued the basic norms of Enterprise Internal Control and supporting guidelines. In 2012, SASAC issued the notice on accelerating the Construction of Central Enterprise Internal Control system. Power enterprises to accelerate the establishment of a standardized internal control system. The management of electric power enterprises at all levels is facing a more complex and changeable external environment. In order to effectively deal with the challenges brought by the changes in the external environment, county-level power supply enterprises must establish a standardized internal control system. Standardization, fine management to reduce cost and increase efficiency, effectively deal with business risks, thereby ensuring the sustainable and healthy development of enterprises. The construction of internal control evaluation system of power supply enterprises at county level is an important part of enterprise internal control activities. This paper starts from five elements: control environment, risk assessment, control activities, information and communication and supervision. This paper discusses the evaluation index system and evaluation process of the internal control in the county-level power supply enterprises, based on the research of the theory of internal control and the evaluation system. This paper analyzes the factors that affect the evaluation system of the internal control in the county-level power supply enterprises, and sets up an operable index system of internal control, evaluation method and validity judgment, at the same time. Combined with the county power supply enterprise internal control management actual construction of the county power supply enterprise internal control evaluation process, which in the index system and evaluation process construction process. Combined with the county-level power supply enterprises are currently carrying out the same industry bidding, according to law, internal audit and other management promotion and some other management methods. Try to achieve the combination of theory and practice. This paper through an empirical analysis of a county-level power supply enterprise. The index system and evaluation process are useful for the internal control evaluation of county-level power supply enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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