山西省电力公司内部控制研究

发布时间：2019-02-23 10:07

【摘要】：现代性企业制度核心主要是公司治理机制制度和内部控制制度。高效的公司治理机制措施和内部控制制度是增强企业竞争力和提高营运效果的必要条件,是维护公司所有者及其他利害攸关者利益的必要环境,保护市场体系能够有序、高效运转基础条件。合理的企业治理结构是确保内部控制体系发挥作用的基础和前提条件,内部控制制度在公司运行和治理结构中处于核心位置。 2001年美国《萨班斯-奥克斯利法案》颁布以来，世界各国更加重视企业内部控制建设，，相继发布了内部控制规范或指引。2008至2010年，财政部等五部委联合发布了《企业内部控制基本规范》及配套指引，明确了我国企业内部控制体系的基本框架和原则。2012年5月，围绕中央企业管理提升年活动，国资委下发了《关于加快构建中央企业内部控制体系有关事项的通知》，要求中央企业切实加强组织领导，制定工作方案，建立起规范有序、覆盖全面的内部控制体系，并采取措施，确保有效执行。近年来，山西省电力公司的经营效益和管理水平逐步攀升，但其内部控制活动不成体系，而且存在观念陈旧、结构缺陷、文化落后、监督不力等问题和不足，内部控制不力也影响了公司的整体管理水平。本文在充分研究山西省电力公司内部控制现状的基础上，有针对性的提出了改正措施，并结合我国国有企业管理实际，提出了公司建立内部控制体系的总体方案。山西省电力公司应当通过建设优秀的企业文化、提升员工综合素质为公司内部控制打造良好环境，通过完善公司治理结构和组织机构形成完整的内部控制框架，通过强化执行力确保内部控制制度的实施，通过内部监督等配套措施为内部控制的实施提供保障。
[Abstract]:The core of modern enterprise system is corporate governance system and internal control system. Efficient corporate governance mechanisms and internal control systems are necessary to enhance the competitiveness and operational effectiveness of enterprises, to safeguard the interests of corporate owners and other stakeholders, and to protect the orderly nature of the market system, Efficient operation of the basic conditions. Reasonable corporate governance structure is the basis and prerequisite to ensure the internal control system to play its role. The internal control system is the core position in the operation and governance structure of the company. Since the promulgation of Sarbanes-Oxley Act in 2001, countries all over the world have attached more importance to the construction of internal control of enterprises, and have issued internal control norms or guidelines from 2008 to 2010. The Ministry of Finance and other five ministries and commissions jointly issued the basic norms for Internal Control of Enterprises and supporting guidelines, clarifying the basic framework and principles of the internal control system of enterprises in China. The SASAC issued a circular on matters relating to speeding up the construction of the internal control system of central enterprises, demanding that the central enterprises earnestly strengthen their organizational leadership, formulate work plans, establish a standardized and orderly internal control system covering all aspects of the internal control system. And take measures to ensure effective implementation. In recent years, the operating efficiency and management level of Shanxi Electric Power Company have gradually increased, but its internal control activities are not systematic, and there are some problems and deficiencies, such as outdated ideas, structural defects, backward culture, weak supervision, etc. Weak internal control also affected the overall management level of the company. Based on the study of the present situation of the internal control of Shanxi Electric Power Company, this paper puts forward some corrective measures and puts forward the overall plan of establishing the internal control system of the company in combination with the management practice of the state-owned enterprises in our country. Shanxi Electric Power Company should build a good environment for the company's internal control by building excellent corporate culture, improving the comprehensive quality of employees, and form a complete internal control framework by perfecting the corporate governance structure and organizational structure. The implementation of the internal control system is ensured by strengthening the executive power, and the implementation of the internal control is guaranteed by supporting measures such as internal supervision.
【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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