基层供电企业内部控制体系评价研究

发布时间：2018-06-05 21:36

本文选题：基层供电企业 + 内部控制体系　；参考：《华北电力大学》2014年硕士论文

【摘要】：企业内部控制是企业管理的核心问题之一。本文针对基层供电企业的特点,探讨了在基层供电企业开展内部控制体系评价的相关内容。希望通过研究,构建基层供电企业内部控制评价体系,从而使基层供电企业较系统地开展内部控制评价,揭示企业内部控制的客观状况,从而更好地实现企业的目标。基于内部控制在企业管理中的重要性以及供电企业自身强化管理的需要,本文参考了国内外内部控制的相关理论,并以具体供电企业为案例,以风险为导向,设计了用于评价基层供电企业内部控制状况的指标体系,然后对一个供电企业进行了评价且提出了改进建议。结果表明,本研究确定的基层供电企业内部控制评价体系,将内控评价的重点放到了“风险”上,将内部控制评价与风险管理评价结合起来,有利于内部控制管理部门节约资源,出具的评价报告更为实用；确定的内部控制评价体系不仅适用于评价部门开展内控评价,也适用于基层供电企业开展自我评价。本研究对基层供电企业乃至其他行业的企业也具有现实指导意义和借鉴价值。
[Abstract]:Enterprise internal control is one of the core problems of enterprise management. According to the characteristics of grass-roots power supply enterprises, this paper discusses the relevant contents of internal control system evaluation in grass-roots power supply enterprises. It is hoped that through the research, the internal control evaluation system of the grass-roots power supply enterprises can be constructed, so that the grass-roots power supply enterprises can carry out the evaluation of internal control systematically and reveal the objective situation of the internal control of the enterprises. Based on the importance of internal control in enterprise management and the need for power supply enterprises to strengthen their own management, this paper refers to the relevant theories of internal control at home and abroad, and takes specific power supply enterprises as an example. In this paper, an index system is designed to evaluate the internal control situation of the basic power supply enterprises, and then a power supply enterprise is evaluated and some suggestions for improvement are put forward. The results show that the evaluation system of internal control in grass-roots power supply enterprises is focused on "risk", and the internal control evaluation is combined with risk management evaluation. The internal control evaluation system is not only suitable for the evaluation department to carry out internal control evaluation, but also suitable for grass-roots power supply enterprises to carry out self-evaluation. This study also has practical guiding significance and reference value for grass-roots power supply enterprises and even enterprises in other industries.
【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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