哈尔滨电气股份有限公司内部控制有效性评价及改进研究

发布时间：2018-04-11 08:26

本文选题：内部控制有效性 + 评价体系　；参考：《哈尔滨工业大学》2014年硕士论文

【摘要】：在国民经济稳健发展的今天，内部控制作为一种现代的企业管理机制，在政府部门的推动下，受到了广大上市公司和中央企业的持续关注，越来越多的大型企业集团开始构建内部控制体系，这股内控潮流，对上市公司和中央企业而言，，既是机遇也是挑战。内部控制体系的建立对推动企业的长远发展具有重要作用，完善的内部控制体系能够优化企业管理模式、实现权责制衡、降低企业的运营风险和经营成本、提高企业的经济效益、提升企业的公众形象。近年来，以哈尔滨电气股份有限公司（以下简称哈电股份）为代表的中央企业也开始了对构建内部控制体系的探索，并取得了阶段性的成果，但由于缺乏相应的管理经验，缺少相关评价体系的引导，内部控制在实际运行过程中仍然存在一些问题。因此，研究内部控制有效性，构建内部控制有效性评价体系对中央企业而言具有重要意义。本文基于哈尔滨电气股份有限公司内部控制现状分析结果，为哈电股份构建了较为科学规范的内部控制有效性评价体系。首先，本文介绍了选题的背景，研究的目的及意义，归纳并评述了国内外相关领域的研究现状，简述了论文的研究内容和方法。然后，介绍了公司的内部控制建设、内部控制设计和运行的实际情况，提出了哈电股份内部控制存在的主要问题。接着，本文根据内部控制有效性评价体系构建原则包括全面系统原则、风险导向原则、成本效益原则及可操作性原则，构建了符合公司特色的内部控制有效性评价体系，该评价体系囊括一级指标5个与二级指标24个，并将利用模糊综合评价方法对评价体系进行评价，得出了哈电股份内部控制有效性评价结果。最后，根据对评价结果的分析，提出了相应的内部控制有效性的改进建议，包括进一步优化内部控制环境、努力提高风险应对和风险监控能力、强化经营活动控制能力、积极完善信息沟通机制和提高内部监督有效性等。本文构建的哈电股份内部控制有效性评价体系，为科学评价哈尔滨电气股份有限公司的内部控制有效性并提出相应改进建议提供了借鉴，并将在以后的实际工作中不断优化和完善。
[Abstract]:Today, with the steady development of the national economy, internal control, as a modern enterprise management mechanism, has been continuously concerned by the majority of listed companies and central enterprises under the impetus of government departments.More and more large enterprise groups begin to build internal control system. This trend of internal control is both an opportunity and a challenge for listed companies and central enterprises.The establishment of internal control system plays an important role in promoting the long-term development of enterprises. A perfect internal control system can optimize the management mode of enterprises, realize the balance of power and responsibility, and reduce the operating risks and operating costs of enterprises.Improve the economic efficiency of enterprises, enhance the public image of enterprises.In recent years, the central enterprises represented by Harbin Electric Co., Ltd (hereinafter referred to as Harbin Electric Co., Ltd) have also begun to explore the construction of internal control system, and have achieved periodic results, but due to the lack of corresponding management experience,Lacking the guidance of relevant evaluation system, there are still some problems in the actual operation of internal control.Therefore, it is important for central enterprises to study the effectiveness of internal control and build an evaluation system of internal control effectiveness.Based on the analysis of the present situation of internal control in Harbin Electric Co., Ltd, a scientific and standardized evaluation system of the effectiveness of internal control for Harbin Electric Co., Ltd is constructed in this paper.First of all, this paper introduces the background, purpose and significance of the research, summarizes and comments on the current situation of domestic and foreign research in related fields, and briefly describes the research content and methods.Then, the paper introduces the internal control construction, internal control design and operation of the company, and puts forward the main problems existing in the internal control of Harbin Power Company.Then, according to the construction principles of internal control effectiveness evaluation system, including comprehensive system principle, risk oriented principle, cost benefit principle and operational principle, this paper constructs the evaluation system of internal control effectiveness in accordance with the characteristics of the company.The evaluation system includes 5 first-grade indexes and 24 second-class indexes, and the evaluation system will be evaluated by fuzzy comprehensive evaluation method, and the evaluation results of the effectiveness of internal control of Harbin Electric Power Company's shares are obtained.Finally, according to the analysis of the evaluation results, the paper puts forward some suggestions for improving the effectiveness of internal control, including further optimizing the internal control environment, striving to improve the ability of risk response and risk monitoring, and strengthening the control ability of business activities.Actively improve the information communication mechanism and improve the effectiveness of internal oversight.The evaluation system of internal control effectiveness of Harbin Electric Company is constructed in this paper, which provides a reference for the scientific evaluation of the effectiveness of internal control of Harbin Electric Co., Ltd and puts forward corresponding suggestions for improvement.And will continue to optimize and improve the actual work in the future.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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