本文選題：電網(wǎng)企業(yè)　切入點：內(nèi)部控制　出處：《華北電力大學》2013年碩士論文

【摘要】：隨著全球經(jīng)濟一體化進程的加快,企業(yè)間的競爭日趨激烈。為了適應(yīng)國內(nèi)外變化多端的形勢,提升企業(yè)的管理效率,有效保證企業(yè)的經(jīng)營效益,控制經(jīng)營風險,企業(yè)必須形成一整套以項目風險管理為核心導向的內(nèi)部控制體系。科學、健全、有效的內(nèi)部控制是現(xiàn)代企業(yè)加強經(jīng)營管理,提高經(jīng)營效益,保護財產(chǎn)完整安全,保障財務(wù)信息真實可靠,促使企業(yè)生產(chǎn)經(jīng)營各個環(huán)節(jié)相互制約、相互協(xié)調(diào),以實現(xiàn)企業(yè)的經(jīng)營方針和戰(zhàn)略目標的有效工具和手段,也是企業(yè)深化改革和建立現(xiàn)代企業(yè)制度的重要組成部分。 電網(wǎng)企業(yè)是國家的基礎(chǔ)產(chǎn)業(yè),關(guān)系到國家經(jīng)濟命脈及能源安全,在國民經(jīng)濟中發(fā)揮著極其重要的作用,肩負著為我國經(jīng)濟發(fā)展和社會服務(wù)提供電力保障的重要任務(wù)。電網(wǎng)企業(yè)具有投資大、資金密集、設(shè)施分散、管理難度大、運營風險高等特點,國家每年投入大量的資金進行電網(wǎng)企業(yè)的管理與設(shè)施建設(shè),如果電網(wǎng)企業(yè)管理松弛,內(nèi)部控制差,重要風險控制不當,則不僅浪費資金,達不到投資效果,更有可能對公司的發(fā)展戰(zhàn)略產(chǎn)生非常重大的不利影響,甚至滋生違法犯罪現(xiàn)象。因此,電網(wǎng)企業(yè)安全、生產(chǎn)、經(jīng)營和后勤等所有環(huán)節(jié)都需要以風險管理為核心導向,有完善的內(nèi)部控制制度為依托,長效的風險防范機制為保障,實現(xiàn)由治標向治本轉(zhuǎn)變。 本文首先介紹了國內(nèi)外內(nèi)部控制的研究動態(tài),接著對內(nèi)部控制理論進行了回顧。其中,重點回顧了國內(nèi)外內(nèi)部控制理論的發(fā)展歷程,介紹了企業(yè)內(nèi)部控制的主要內(nèi)容,包括控制環(huán)境、風險評估、控制活動、信息與溝通和監(jiān)控五部分,為企業(yè)內(nèi)部控制體系的構(gòu)建奠定理論基礎(chǔ)。然后,本文從電網(wǎng)企業(yè)內(nèi)部控制的現(xiàn)狀出發(fā),對電網(wǎng)企業(yè)內(nèi)部控制存在的問題以及面臨問題的成因進行了詳細分析。在此基礎(chǔ)上,結(jié)合鄂爾多斯電業(yè)局內(nèi)部控制的實際情況以及內(nèi)部控制體系控制目標和原則,構(gòu)建了鄂爾多斯電業(yè)局內(nèi)部控制體系框架。最后,為了保證鄂爾多斯電業(yè)局內(nèi)部控制的有效性,本文提出了具體的實施建議。
[Abstract]:With the acceleration of the process of global economic integration, the competition among enterprises is becoming increasingly fierce. In order to adapt to the changing situation at home and abroad, improve the management efficiency of enterprises, effectively guarantee the operating efficiency of enterprises, and control business risks, Enterprises must form a whole set of internal control system with project risk management as the core. Scientific, sound and effective internal control is the modern enterprise to strengthen management, improve business efficiency, protect the integrity and safety of property, To ensure that the financial information is true and reliable, and to urge the enterprises to restrict and coordinate each other in their production and operation links in order to achieve the enterprise's operational policy and strategic objectives as effective tools and means, Also is the enterprise deepens the reform and establishes the modern enterprise system the important constituent. Power grid enterprise is the basic industry of the country, which is related to the national economic lifeline and energy security, and plays an extremely important role in the national economy. Power grid enterprises have the characteristics of large investment, intensive capital, scattered facilities, difficult management, high operational risk and so on. The state spends a lot of money every year on the management and facilities construction of power grid enterprises. If the management of power grid enterprises is lax, the internal control is poor, and the important risks are not properly controlled, it will not only waste money, but also fail to achieve the investment effect. It is more likely to have a very significant adverse impact on the development strategy of the company, and even breed the phenomenon of illegal crime. Therefore, all aspects of power grid safety, production, operation and logistics need to be guided by risk management as the core. Based on the perfect internal control system and the long-term risk prevention mechanism, the permanent risk prevention mechanism can change from the symptoms to the root of the disease. This paper first introduces the research trends of internal control at home and abroad, and then reviews the theory of internal control. Among them, it reviews the development of internal control theory at home and abroad, and introduces the main contents of internal control in enterprises. It includes five parts: control environment, risk assessment, control activities, information and communication, and monitoring, which lays a theoretical foundation for the construction of enterprise internal control system. This paper analyzes in detail the problems existing in the internal control of power grid enterprises and the causes of the problems. On this basis, it combines the actual situation of the internal control of the Ordos Electric Power Bureau and the control objectives and principles of the internal control system. Finally, in order to ensure the effectiveness of the internal control of the Ordos Electric Power Bureau, this paper puts forward specific implementation suggestions.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.61

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