发电集团公司财务信息控制研究

发布时间：2018-04-05 05:03

本文选题：发电集团公司　切入点：财务信息　出处：《华北电力大学》2014年硕士论文

【摘要】：财务信息是评判一个公司经营状况好坏最直接、最有力的的证据，财务信息控制的好坏，能直接反映出公司各项业务活动控制的好坏。我国发电集团公司呈现出明显的金字塔型，即由一个集团总部，，几十家二级单位和上百家三级单位组成，并涉足除电力之外的煤炭、交通、金融、科技、工程技术等多种产业，就使得其财务信息在生成、传递等过程中要比一般公司复杂得多，工作难度大且需要巨大的工作量，其财务信息控制工作就更具特殊性和复杂性，因此，财务信息控制是我国发电集团公司各项控制工作中的重点。本文在相关理论的基础上，指出发电集团公司财务信息控制是为使财务信息更加及时、安全、真实可靠，而对其关键控制环节进行约束和调整的动态过程。从发电集团公司的产业分布、组织架构、财务信息控制过程进行现状描述，并指出发电集团公司财务信息控制在制度、人员、岗位权责、安全性等方面可能存在问题，因此有必要采用模型评价去科学论证问题的存在性和严重程度。从过程控制和控制效果两方面，建立发电集团公司的财务信息控制评价指标体系，采用层次分析法确定指标权重，发送调查问卷并进行模糊综合评价。由评价结果分析，得出发电集团公司在财务信息控制中存在的问题：规章制度的完善程度不高、人员配置合理性程度不高、软件使用权限的规范性存在问题、内部审计对财务信息控制发挥作用的有效性程度不高、反馈机制不健全、财务信息存在安全隐患。提出控制改进应遵循的原则，并在该原则指导下，对发电集团公司的财务信息控制提出了5项具体的改进措施，包括制定专门的财务信息控制制度、建立职位说明书制度、实施专项的信息系统审计、完善财务信息控制评价的反馈、实时监控财务信息的安全性。指出本文的评价思想和建立的财务信息控制评价指标体系对发电集团公司具有适用性和借鉴意义。
[Abstract]:Financial information is the most direct and powerful evidence to judge a company's operating condition. The quality of financial information control can directly reflect the quality of the control of the company's various business activities.The power generation group companies in our country show an obvious pyramid type, that is, they are composed of a group headquarters, dozens of secondary units and hundreds of tertiary units, and they are involved in a variety of industries, such as coal, transportation, finance, science and technology, engineering technology and other industries other than electricity.It makes its financial information generation, transmission and other processes much more complex than the general company, the work is difficult and requires a huge amount of work, its financial information control work is more specific and complex, therefore,Financial information control is the key point in the control work of power generation group company in our country.On the basis of relevant theories, this paper points out that the control of financial information in power generation group is a dynamic process of constraining and adjusting the key control links in order to make the financial information more timely, safe and reliable.From the industrial distribution, organization structure and financial information control process of the power generation group company, this paper describes the current situation, and points out that the power information control of the power generation group company may have some problems in the aspects of system, personnel, post power and responsibility, security, and so on.Therefore, it is necessary to use the model to evaluate the existence and severity of the problem.From the two aspects of process control and control effect, the evaluation index system of financial information control in power generation group company is established. The index weight is determined by AHP, the questionnaire is sent out and the fuzzy comprehensive evaluation is carried out.From the analysis of the evaluation results, the problems in the financial information control of the power generation group company are obtained: the perfection of the rules and regulations is not high, the rationality of the staffing is not high, the normative problems of the software usage authority exist,The effectiveness of internal audit on financial information control is not high, the feedback mechanism is not perfect, and there are hidden dangers in financial information security.Under the guidance of this principle, five specific improvement measures are put forward for the financial information control of the power generation group company, including the establishment of a special financial information control system and the establishment of a job description system.Implement special information system audit, perfect feedback of financial information control evaluation, and monitor the security of financial information in real time.It is pointed out that the evaluation idea of this paper and the evaluation index system of financial information control have applicability and reference significance for power generation group company.
【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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