本文選題：內(nèi)部控制　切入點(diǎn)：地方電力　出處：《四川師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：2008年6月28日,《公司內(nèi)部控制基本規(guī)范》正式發(fā)布,不久之后,財(cái)政部等五部委聯(lián)合發(fā)布其配套規(guī)范。按照國資委相關(guān)文件要求,國網(wǎng)總部也制定了具體實(shí)施方案,用以指導(dǎo)電力公司的科學(xué)內(nèi)控,加強(qiáng)電力公司的科學(xué)管理。電力行業(yè)是我國國民經(jīng)濟(jì)的基礎(chǔ)行業(yè),從行業(yè)來說具有一定特殊性。本文案例選擇地理位置偏遠(yuǎn)的A電力上市公司,從地區(qū)和管理水平來說也較為特殊。本文在我國五部門聯(lián)合印發(fā)的《公司內(nèi)部控制基本規(guī)范及應(yīng)用指引》指導(dǎo)下展開論述,一方面運(yùn)用實(shí)證研究法,針對(duì)地方A電力上市公司實(shí)際管理情況、制度建設(shè)情況以及公司業(yè)務(wù)基本流程等方面,進(jìn)行分析和論述;另一方面運(yùn)用數(shù)理分析方法,比較地方A電力上市公司內(nèi)部控制各要素之間的相關(guān)性和互相影響程度。地方A電力上市公司改制于1994年,由于機(jī)構(gòu)所處地理位置偏遠(yuǎn),且當(dāng)?shù)卣w發(fā)展水平較低,長期以來,上級(jí)投資方和地方政府管理機(jī)構(gòu)對(duì)其內(nèi)部控制水平,甚至是整體管理水平均要求不高。隨著市場(chǎng)化競(jìng)爭的日趨激烈,地方A電力公司作為上市公司中的一員,想要謀生存和求發(fā)展,就必須增強(qiáng)自己的風(fēng)險(xiǎn)防控能力,提高內(nèi)部控制整體水平。本文針對(duì)地方電力公司展開研究,結(jié)果直接運(yùn)用于地方A電力公司。通過對(duì)其內(nèi)控水平的剖析,發(fā)現(xiàn)其存在內(nèi)部審計(jì)機(jī)構(gòu)不健全并受制于管理層、全面預(yù)算體系長期閑置、風(fēng)控意識(shí)差、遇險(xiǎn)反映遲鈍等等問題,提出整改方案后,本文可幫助其完善內(nèi)部控制體系建設(shè)。一方面,可以提高其經(jīng)營能力和財(cái)務(wù)報(bào)告可信度,促進(jìn)其更好實(shí)現(xiàn)可持續(xù)發(fā)展。另一方面,可以幫助其提高公司經(jīng)營效率,充分提升行業(yè)綜合競(jìng)爭力,為國家發(fā)展貢獻(xiàn)更多力量。
[Abstract]:In June 28th 2008, the basic Standards for Internal Control of companies were officially released, and soon after, the Ministry of Finance and other five ministries jointly issued their supporting specifications. In accordance with the relevant documents of the SASAC, the headquarters of the National Network has also formulated a specific implementation plan. It is used to guide the scientific internal control of electric power companies and strengthen the scientific management of power companies. The electric power industry is the basic industry of our national economy, which has certain particularity from the view of industry. In terms of regional and management level, this paper is also more special. Under the guidance of "basic norms and Application guidelines for Corporate Internal Control" issued jointly by five departments in China, this paper uses the empirical research method, on the one hand, under the guidance of "basic norms and Application guidelines for Corporate Internal Control". This paper analyzes and discusses the actual management situation, the system construction and the basic business process of the local A electric power listed company. On the other hand, it uses the mathematical analysis method to analyze and discuss the actual management situation, the system construction and the basic business process of the company. Comparing the correlation and the degree of mutual influence among the internal control factors of the local A electric power listed company. The local A electric power listed company was restructured in 1994, because of the remote location of the organization and the low level of the local overall development, it has long been a long time since, The higher investors and the local government management organizations do not require high levels of internal control, even the overall level of management. With the increasingly fierce market competition, local A power companies as a member of listed companies, In order to survive and develop, we must strengthen our own ability of risk prevention and control and improve the overall level of internal control. The results are directly applied to local A power company. Through the analysis of its internal control level, it is found that the internal audit institutions are not perfect and subject to management, the overall budget system is idle for a long time, the awareness of risk control is poor, and the emergency response is slow, and so on. After putting forward the rectification plan, this paper can help it to perfect the construction of internal control system. On the one hand, it can improve its management ability and the credibility of financial report, promote its better realization of sustainable development, on the other hand, It can help improve the efficiency of the company, fully enhance the comprehensive competitiveness of the industry, and contribute more to the development of the country.
【學(xué)位授予單位】：四川師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.61;F406.7

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