信息化环境下电网企业内部控制的研究
发布时间：2018-11-25 08:06
【摘要】：电网行业是国民经济的基础产业和支柱行业。电网行业的风险防范问题，不仅关系到供电企业的自身发展，也关系到国计民生、国家安全和社会稳定。目前，国家电网公司信息化工作以“十二五”信息化规划为指导，以加快SG-ERP系统建设为主线，以智能电网和“三集五大”信息化建设为重心，各项工作取得了新进展。目前，ERP等信息系统在电网企业的日常管理中发挥着越来越重要的作用，信息系统不仅成为电网企业日常的管理手段，还是一种重要的管理思想，同时风险管理已经成为了内部控制的核心内容。 随着ERP等信息系统在电网企业的全面实施，很大程度上改变了电网企业原有的业务流程，使得内部控制的环境与之前大大不同，，内部控制的重点随之发生了变化，许多新的风险开始显现。如果电网企业不对原有的内部控制进行重新构建，则会严重影响到生产经营的正常开展。因此在现有信息化环境下，如何重新构建内部控制体系，规避经营风险，成为电网企业迫切需要解决的问题。 本文首先阐述了内部控制的相关理论基础，然后介绍了电网企业信息化环境的形成，以及对内部控制产生的影响。在此基础上，以国家电网公司所属S电力公司为例，阐述了S公司在信息化环境下的内部控制的构建，最后就信息化环境下如何完善内部控制提出了若干对策及思考。
[Abstract]:Power grid industry is the basic industry and pillar industry of national economy. The problem of risk prevention in power grid industry is not only related to the development of power supply enterprises, but also to the national economy and people's livelihood, national security and social stability. At present, the informatization work of State Grid Company is guided by the 12th Five-Year Plan, the main line is speeding up the construction of SG-ERP system, the center of gravity is the smart grid and the information construction of "three sets and five", and new progress has been made in all kinds of work. At present, ERP and other information systems play a more and more important role in the daily management of power grid enterprises. Information systems not only become the daily management means of power grid enterprises, but also an important management idea. At the same time, risk management has become the core content of internal control. With the full implementation of ERP and other information systems in power grid enterprises, the original business process of power grid enterprises has been changed to a great extent, and the environment of internal control is greatly different from before, and the emphasis of internal control has changed. Many new risks are emerging. If grid enterprises do not rebuild the original internal control, it will seriously affect the normal development of production and management. Therefore, in the current information environment, how to rebuild the internal control system and avoid the operational risks has become an urgent problem to be solved by power grid enterprises. This paper first describes the theoretical basis of internal control, and then introduces the formation of the information environment of power grid enterprises, and the impact on internal control. On this basis, taking S Electric Power Company of State Grid Company as an example, this paper expounds the construction of internal control of S Company under the information environment, and finally puts forward some countermeasures and thoughts on how to perfect the internal control in the information environment.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F272
本文编号：2355399
[Abstract]:Power grid industry is the basic industry and pillar industry of national economy. The problem of risk prevention in power grid industry is not only related to the development of power supply enterprises, but also to the national economy and people's livelihood, national security and social stability. At present, the informatization work of State Grid Company is guided by the 12th Five-Year Plan, the main line is speeding up the construction of SG-ERP system, the center of gravity is the smart grid and the information construction of "three sets and five", and new progress has been made in all kinds of work. At present, ERP and other information systems play a more and more important role in the daily management of power grid enterprises. Information systems not only become the daily management means of power grid enterprises, but also an important management idea. At the same time, risk management has become the core content of internal control. With the full implementation of ERP and other information systems in power grid enterprises, the original business process of power grid enterprises has been changed to a great extent, and the environment of internal control is greatly different from before, and the emphasis of internal control has changed. Many new risks are emerging. If grid enterprises do not rebuild the original internal control, it will seriously affect the normal development of production and management. Therefore, in the current information environment, how to rebuild the internal control system and avoid the operational risks has become an urgent problem to be solved by power grid enterprises. This paper first describes the theoretical basis of internal control, and then introduces the formation of the information environment of power grid enterprises, and the impact on internal control. On this basis, taking S Electric Power Company of State Grid Company as an example, this paper expounds the construction of internal control of S Company under the information environment, and finally puts forward some countermeasures and thoughts on how to perfect the internal control in the information environment.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F272
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