华电能源第二发电厂内部控制研究

发布时间：2018-05-01 20:50

本文选题：内部控制 + 风险管理　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：在美国雷曼破产,美林被收购的大背景下,有效内部控制理论在金融危机中已无法使人完全信服,现阶段是内部控制理论界的全面风险管理阶段,近年国内外又掀起一片研究内部控制的浪潮,在理论和实务指导的基础上出台企业内部控制基本规范和配套指引,并且规定在上交所和深交所主板上市的公司执行企业内部控制基本规范及其配套指引,并且鼓励非上市大小型企业提前执行。我国政府也强调构建有效的企业内部控制体系,对于促进企业持续健康发展,保证会计信息的真实可靠的重大作用。本研究以不完全契约为基础,对华电能源内部控制现状进行研究的同时,对信息沟通现状和审批制度现状进行了进一步研究,发现华电能源第二发电厂内部控制存在问题。首先是内部监督力度不足,审计人员都隶属公司财务部门,独立审计职能无法发挥作用,因受到公司高层的制约在行使权利时也受到限制,从而影响了内部控制的独立性。其次是信息沟通渠道不畅,电厂与华电能源的沟通渠道使用度较低,很多信息出现了延时以致失去了及时性,导致电厂经常发电过多,运营成本增高,使得公司盈利能力降低。再次是审批制度不够完善,电厂厂长一权独大,并且附有上报审批制度不完善,越级上报、审批等状况,使电厂内部控制出现重大缺陷。基于电厂内部控制存在的问题,对问题的成因做出了分析,首先缺乏风险评估机制,内部控制执行不严、管理层风险意识淡薄、重要控制点缺失、内部控制制执行不严等问题仍等待进行深一层次的解诀,以其为对象研究内部控制体系问题,分析存在内部控制缺陷,并提出一套完善方案,对国有电力企业及发电工厂在内控体系建设方面有一定的指导意义。借鉴国内外研究现状对华电能源第二发电厂进行分析,针对其内部控制缺陷进行有效完善,并且完善并有效执行,制定长效运行保障机制。当前我国企业正处于全面建设内控体系的新时期,提出具有实践意义的以战略目标为导向、业务流程为主线、突出关键控制点的完善内部控制体系的思路和方法,对发电厂内部控制提出问题并找出原因,进行保障措施的实施。
[Abstract]:Under the background of the bankruptcy of Lehman and the acquisition of Merrill Lynch, the theory of effective internal control can not be fully convinced in the financial crisis, and the present stage is the stage of comprehensive risk management in the field of internal control theory. In recent years, there has been a wave of research on internal control both at home and abroad, and on the basis of theoretical and practical guidance, the basic norms and supporting guidelines for internal control of enterprises have been issued. It also stipulates that the companies listed on the main board of the Shanghai and Shenzhen Stock Exchange shall implement the basic norms of internal control of enterprises and their supporting guidelines, and encourage the non-listed large and small enterprises to carry out the rules ahead of time. Our government also emphasizes the construction of an effective internal control system, which plays an important role in promoting the sustainable and healthy development of enterprises and ensuring the authenticity and reliability of accounting information. On the basis of incomplete contract, the present situation of internal control of Huadian energy is studied, and the current situation of information communication and examination and approval system is further studied, and the problems in internal control of Huadian second Power Plant are found. First of all, the internal supervision is insufficient, the auditors are all subordinate to the financial department of the company, the independent audit function can not play a role, because of the restriction of the senior management of the company, it is also restricted in the exercise of rights, thus affecting the independence of the internal control. Secondly, the information communication channel is not smooth, the power plant and Huadian energy communication channel use degree is low, a lot of information appeared the delay and lost the timeliness, which resulted in the power plant often generating too much, the operating cost increased, and the company's profitability reduced. Thirdly, the examination and approval system is not perfect, the power plant director has the sole right, and the report and approval system is not perfect, so the internal control of the power plant has major defects. Based on the existing problems of power plant internal control, the causes of the problems are analyzed. Firstly, there is a lack of risk assessment mechanism, the internal control is not strictly executed, the management is weak in risk awareness, and the important control points are missing. The internal control system is still waiting for a deep solution, taking it as an object to study the internal control system problems, analyze the defects of internal control system, and put forward a set of perfect scheme. It has certain guiding significance in the construction of internal control system for state-owned electric power enterprises and power plants. The second power plant of Huadian energy is analyzed by referring to the domestic and foreign research situation, and its internal control defects are effectively perfected, and implemented effectively, and the long-term operation guarantee mechanism is established. At present, Chinese enterprises are in the new period of building internal control system in an all-round way. This paper puts forward some practical ideas and methods to perfect the internal control system, which are guided by strategic objectives, with business process as the main line, and highlight the key control points. Put forward the problem to the power plant internal control, find out the reason, carry out the safeguard measure.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

【参考文献】