【摘要】：內(nèi)部控制是企業(yè)經(jīng)營管理的關(guān)鍵環(huán)節(jié),對于加強(qiáng)企業(yè)的組織管理、實(shí)現(xiàn)企業(yè)的經(jīng)營目標(biāo)具有重要的作用,也是衡量現(xiàn)代企業(yè)管理水平的一項(xiàng)重要標(biāo)志。電力行業(yè)是國家的基礎(chǔ)行業(yè),在國民經(jīng)濟(jì)中發(fā)揮著極其重要的作用,具有投資金額大、設(shè)備分散、資金密集的特點(diǎn)。隨著電力體制改革的逐步深入,電網(wǎng)兩端市場化機(jī)制穩(wěn)步推進(jìn),跨區(qū)購售電的新管理模式正在不斷創(chuàng)新,客戶結(jié)構(gòu)復(fù)雜化,銷售和采購信息管理層次細(xì)化,前端業(yè)務(wù)調(diào)整滯后的風(fēng)險(xiǎn)會直接體現(xiàn)在末端的財(cái)務(wù)管理環(huán)節(jié),尤其蓄積在往來賬款管理環(huán)節(jié)上。國有供電企業(yè)經(jīng)營及投資規(guī)模大,業(yè)務(wù)量多,往來賬款管理風(fēng)險(xiǎn)高,電力行業(yè)的整體轉(zhuǎn)型讓企業(yè)往來款項(xiàng)風(fēng)險(xiǎn)防控成為重點(diǎn),因此有必要通過有效的內(nèi)部控制措施,降低往來款管理風(fēng)險(xiǎn),保證供電企業(yè)資金資產(chǎn)安全,順利實(shí)現(xiàn)經(jīng)營發(fā)展目標(biāo)。本文以紹興供電公司為研究對象,運(yùn)用文獻(xiàn)分析法、實(shí)地調(diào)研法、定量分析法等幾種的方法,對該公司往來款內(nèi)部控制的現(xiàn)狀進(jìn)行了分析,對照COSO報(bào)告的內(nèi)部控制五要素,指出了往來款內(nèi)部控制管理中存在五類問題。并針對這五類問題分別對內(nèi)控制度進(jìn)行了優(yōu)化,改進(jìn)建議如下:構(gòu)建重視往來款管理的企業(yè)文化;構(gòu)建業(yè)財(cái)協(xié)同管理體系;建立健全往來款風(fēng)險(xiǎn)評估體系;統(tǒng)一往來款業(yè)務(wù)管理規(guī)范;創(chuàng)新業(yè)財(cái)協(xié)同分類管控手段;開發(fā)往來款管理集成平臺;構(gòu)建往來款監(jiān)測平臺,以及量化績效考核等,為改進(jìn)往來款的內(nèi)部控制提出合理化建議,多效并舉提高內(nèi)部控制的執(zhí)行水平。紹興供電公司是國網(wǎng)系統(tǒng)的地市級子公司,其往來款內(nèi)部控制建設(shè)背景、經(jīng)營管理現(xiàn)狀、內(nèi)部控制存在的問題在一定程度上能代表同類供電企業(yè)內(nèi)控建設(shè)執(zhí)行中存在的問題。因此針對紹興供電公司提出的往來賬款內(nèi)控改進(jìn)思路和優(yōu)化措施在某種程度上對于其他地市供電公司具有一定的借鑒意義。
[Abstract]:Internal control is the key link of enterprise management. It plays an important role in strengthening the organizational management of enterprises and realizing the business objectives. It is also an important symbol to measure the management level of modern enterprises. The electric power industry is the basic industry of the country, which plays an extremely important role in the national economy. It has the characteristics of large investment amount, dispersed equipment and dense capital. With the deepening of the electric power system reform and the steady progress of the market-oriented mechanism at both ends of the power grid, the new management mode of purchasing and selling electricity across regions is constantly innovating, the customer structure is complicated, and the management levels of sales and purchasing information are refined. The risk of lag in front-end business adjustment will be directly reflected in the end of the financial management, especially in the current account management. The state-owned power supply enterprises have a large scale of operation and investment, a large amount of business, a high risk of current account management, and the overall transformation of the electric power industry has made the risk prevention and control of business transactions become the focus, so it is necessary to adopt effective internal control measures. Reduce the risk of fund management, ensure the security of the capital assets of power supply enterprises, and realize the business development goal smoothly. This paper takes Shaoxing Power supply Company as the research object, using several methods, such as literature analysis, field investigation, quantitative analysis and so on, analyzes the current situation of the internal control of the company's current funds, and compares the five elements of the internal control of the COSO report. This paper points out that there are five kinds of problems in the internal control management of current funds. Aiming at these five kinds of problems, the author optimizes the internal control system, and proposes the following improvements: to construct the enterprise culture that attaches importance to the management of current funds, to construct the cooperative management system of industry and finance, to establish and improve the risk assessment system of current payment; Unifying the business management standard of the transaction fund; creating the means of cooperative classification and control of the new industry and finance; developing the transaction fund management integration platform; constructing the transaction fund monitoring platform, and quantifying the performance appraisal, etc., and putting forward the reasonable suggestions for improving the internal control of the current account. Multi-effect and improve the level of implementation of internal control. Shaoxing Power supply Company is a prefecture-level subsidiary of the national network system. Its internal control construction background, management status, and internal control problems can represent the problems existing in the implementation of internal control construction of similar power supply enterprises to a certain extent. Therefore, the internal control improvement ideas and optimization measures proposed by Shaoxing Power supply Company have some referential significance for other power supply companies to some extent.
【學(xué)位授予單位】：華北電力大學(xué)(北京)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61;F406.7

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本文編號：2245121