X省电力公司内部控制研究

发布时间：2018-06-30 07:11

本文选题：内部控制 + 公司治理　；参考：《安徽大学》2015年硕士论文

【摘要】：电力行业属于技术密集型、资金密集型、管理密集型的高风险行业,跨区电力供应与结算、经营业务的多样化导致了经营风险层出不穷、管理成本不断攀升等一系列问题。2002年,《电力体制改革方案》的出台,拉开了电力体制改革的序幕,电力企业需要通过自身管理水平的提升应对日益激烈的竞争环境。内部控制作为现代企业管理的重要组成部分,在电力企业的会计行为规范、资产安全维护、经营风险防范、促进有效经营、提高管理水平等方面发挥着重要作用。在新的改革和经济背景下,促进电力企业发展,维护国有资产安全,迫切需要在电力企业建立完善、严密的内部控制体系。基于以上背景,本文从内部控制涵义和发展历程入手,概括介绍了现有的内部控制理论,并选取X省电力公司作为案例,结合内部控制五个要素,具体描述该公司的内部控制现状,据此分析其内部控制存在的问题并提出改进建议。论文共分为五部分：第一部分,主要通过对研究背景、研究意义的阐述,说明选取X省电力公司作为研究对象的原因,并在总结国内外文献的基础上厘清本文研究思路,确定研究方法,提出本文的创新点与不足；第二部分,概括总结了内部控制的涵义、国内外发展历程,并选择内部控制五要素理论,为下文X省电力公司内部控制现状分析提供理论基础；第三部分,在对X省电力公司内部控制现状描述的同时,突出其关键业务的控制点和业务流程,据此提出相关问题,分析原因；第四部分,根据第三部分提出的X省电力公司内部控制运行存在的问题,有针对性地提出相关内部控制完善方案；第五部分为结论与展望。对本文进行总结,点出本篇文章存在的局限以及对未来研究内容的展望。
[Abstract]:The electric power industry belongs to technology-intensive, capital-intensive and management-intensive high-risk industries. The inter-regional power supply and settlement, the diversification of business operations lead to an endless flow of business risks. In 2002, the introduction of the "electricity system Reform Scheme" opened the prologue of the electric power system reform, and the electric power enterprises need to cope with the increasingly fierce competition environment through the improvement of their own management level. As an important part of modern enterprise management, internal control plays an important role in accounting standards, asset safety maintenance, management risk prevention, promoting effective management and improving management level of electric power enterprises. Under the new reform and economic background, it is urgent to establish a perfect and strict internal control system in electric power enterprises to promote the development of electric power enterprises and maintain the security of state-owned assets. Based on the above background, this paper begins with the meaning and development of internal control, introduces the existing theory of internal control, and selects X province power company as a case, combining with five elements of internal control. This paper describes the present situation of the internal control of the company, analyzes the problems existing in the internal control and puts forward some suggestions for improvement. The paper is divided into five parts: the first part, mainly through the research background, the significance of the study, explain the reasons for selecting X province power company as the research object, and clarify the research ideas on the basis of summarizing the domestic and foreign literature. The second part summarizes the meaning of internal control, the development of domestic and foreign, and selects the theory of five elements of internal control. In the third part, while describing the current situation of the internal control of the X province electric power company, it highlights the control points and business processes of its key business, and puts forward the related problems accordingly, and provides a theoretical basis for the following analysis of the internal control status of the X province electric power company. The fourth part, according to the problems existing in the internal control operation of the X province electric power company, puts forward the relevant internal control consummation plan; the fifth part is the conclusion and the prospect. This paper summarizes the limitations of this article and prospects for future research.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.61;F406.7

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