本文選題：內(nèi)部控制 + 公司治理��； 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：2002年,《電力體制改革方案》出臺(tái),電力體制拉開(kāi)改革的序幕,到今年,已經(jīng)是電力市場(chǎng)化改革的第11個(gè)年頭。電力行業(yè)本身就是技術(shù)密集型、資金密集型、管理密集型的高風(fēng)險(xiǎn)行業(yè),這些年的改革與發(fā)展促進(jìn)了跨區(qū)電力供應(yīng)與結(jié)算、經(jīng)營(yíng)業(yè)務(wù)越發(fā)多樣化、經(jīng)營(yíng)風(fēng)險(xiǎn)層出不窮、管理成本不斷攀升。電力行業(yè)在產(chǎn)品屬性、日常運(yùn)轉(zhuǎn)、節(jié)能環(huán)保、銷售模式等方面與其他行業(yè)存在著顯著差異,且直接關(guān)系到國(guó)家能源安全和國(guó)民經(jīng)濟(jì)命脈,是社會(huì)公用事業(yè)的組成部分,因而受到國(guó)家和行業(yè)法規(guī)的直接監(jiān)管。就當(dāng)前電力企業(yè)內(nèi)部控制體系建設(shè)的現(xiàn)狀來(lái)看,還存在著明顯的疏漏,如：沒(méi)有建立起可供參考的較為完善的內(nèi)部控制制度或者內(nèi)部控制制度不滿足企業(yè)經(jīng)營(yíng)管理的需要；企業(yè)在設(shè)置崗位分工時(shí),沒(méi)有嚴(yán)格把握不相容職務(wù)相分離的原則,使得內(nèi)部制衡不夠：企業(yè)員工內(nèi)部控制意識(shí)不強(qiáng),僅僅充當(dāng)被動(dòng)執(zhí)行的角色；內(nèi)部控制制度雖然確立,但是未嚴(yán)格執(zhí)行,使得內(nèi)控失控等。這些內(nèi)部控制的薄弱環(huán)節(jié)加大了企業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn),不利于管理的提升和企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。因此電力企業(yè)為了防范風(fēng)險(xiǎn),滿足企業(yè)自身管理水平的提高和適應(yīng)市場(chǎng)化的新形勢(shì)和新經(jīng)濟(jì)環(huán)境,必須建立完善、嚴(yán)密、符合行業(yè)自身發(fā)展特點(diǎn)的內(nèi)部控制體系。 基于以上背景,本文從內(nèi)部控制的內(nèi)涵和發(fā)展歷程著手,對(duì)內(nèi)部控制做一個(gè)詳細(xì)介紹,并結(jié)合實(shí)例,以X電力公司為例,對(duì)X電力公司的內(nèi)控現(xiàn)狀進(jìn)行分析,找出內(nèi)部控制存在的漏洞的同時(shí)探析其深層次的原因,并提出改善措施。本文的研究成果對(duì)于改進(jìn)國(guó)有電力企業(yè)內(nèi)部控制體系,推進(jìn)國(guó)有電力企業(yè)內(nèi)部控制體系建設(shè)具有一定的借鑒意義。 本文共分為六個(gè)部分,各部分主要內(nèi)容如下： 第一部分,從介紹背景出發(fā),提出本文研究的意義所在,確定研究的思路、方法、文章總體框架以及創(chuàng)新和不足。 第二部分,對(duì)國(guó)外和國(guó)內(nèi)學(xué)者對(duì)內(nèi)部控制理論研究中的代表性觀點(diǎn)進(jìn)行梳理總結(jié),明確當(dāng)前研究局限以及進(jìn)一步研究的空間。 第三部分,分析國(guó)外內(nèi)部控制的起源和發(fā)展的五個(gè)階段和我國(guó)內(nèi)部控制制度建設(shè)的概況,以及我國(guó)內(nèi)部控制的五個(gè)要素的內(nèi)容,以此構(gòu)建本文的理論基礎(chǔ)。 第四部分,基于內(nèi)部控制的五個(gè)要素,結(jié)合X電力公司進(jìn)行案例分析。主要闡述X公司內(nèi)控現(xiàn)階段基本作法,分析其運(yùn)行效果,就運(yùn)行失效的內(nèi)容進(jìn)行深層次的原因分析。 第五部分,在案例分析的基礎(chǔ)上,提出內(nèi)部控制的改進(jìn)措施。 第六部分,總結(jié)本文的主要結(jié)論以及存在的局限性和未來(lái)研究的方向。 本文的創(chuàng)新之處在于以x電力公司為例,深入實(shí)地考察,將x公司企業(yè)層面和業(yè)務(wù)層面內(nèi)部控制存在的漏洞挖掘出來(lái),進(jìn)行具體分析。本文的不足之處在于,雖然通過(guò)實(shí)地考察,對(duì)X電力公司內(nèi)控現(xiàn)階段基本作法有一定的了解,在結(jié)合理論方面也下了一定的功夫,但是由于內(nèi)部控制業(yè)務(wù)流程層面控制點(diǎn)相當(dāng)之多,再加上時(shí)間倉(cāng)促,學(xué)識(shí)尚淺等因素,以至于不能窮盡,還有待進(jìn)一步提高。
[Abstract]:In 2002 , the reform of electric power system was introduced , and the power system began to reform . This year , it has been the 11th year of the reform of electricity market . The power industry itself is a high - risk industry of technology - intensive , capital - intensive and management - intensive . The reform and development of these years have promoted the cross - district power supply and settlement , and the management cost is rising continuously . In the current situation of the construction of the internal control system of power enterprises , there are obvious omissions , such as the lack of a more perfect internal control system or internal control system which can be used for reference , and does not meet the needs of enterprise management .
When setting up the division of labor , the enterprise does not strictly grasp the principle of separation of incompatible positions , so that the internal balance is not enough : the internal control consciousness of the enterprise staff is not strong , and only serves as the passive implementation role ;
Although the internal control system is established , but it is not strictly implemented , the internal control is out of control , etc . The weak links of these internal controls increase the operational risk of the enterprise , which is not conducive to the promotion of management and the realization of the strategic objectives of the enterprise . Therefore , in order to prevent the risk , meet the new situation and the new economic environment of the enterprise ' s own management level , it is necessary to establish an internal control system which is perfect and tight and conforms to the development characteristics of the industry itself .

Based on the above background , this paper starts with the connotation and development course of internal control , makes a detailed introduction to the internal control , analyzes the current situation of the internal control of X Electric Power Company by taking the X Electric Power Company as an example , and finds out the reasons of its deep level and puts forward the improvement measures . The research results of this paper have certain reference significance for improving the internal control system of state - owned power enterprises and promoting the construction of the internal control system of state - owned power enterprises .

This paper is divided into six parts , the main contents of each part are as follows :

In the first part , from the background of introduction , this paper puts forward the significance of the research in this paper , and determines the thinking , method , general framework and innovation and shortage of the research .

In the second part , this paper summarizes the representative viewpoint in the study of internal control theory by foreign and domestic scholars , and makes clear the limitations of current research and the space for further research .

The third part analyzes the five stages of the origin and development of internal control abroad , the general situation of internal control system construction in China , and the contents of five elements of internal control in our country , so as to construct the theoretical basis of this paper .

In the fourth part , based on the five elements of internal control , combined with X Electric Power Company for case analysis , this paper mainly expounds the basic practice of X Company ' s internal control , analyzes its operation effect , and makes deep analysis on the contents of running failure .

The fifth part , on the basis of case analysis , put forward the improvement measures of internal control .

The sixth part summarizes the main conclusions and the limitations and the direction of future research .

The innovation of this paper is that by taking x power company as an example and in - depth investigation , we will dig out the loopholes in the internal control of the enterprise level and the business level of the Company . The deficiency of this paper is that , although the basic practice of the internal control of X - company is well understood through the field investigation , there is a certain amount of effort in the connection theory . However , because of the fact that the internal control business process level control point is quite a lot , and the time haste , the learning is still shallow and so on , so that it can not be exhausted , and still to be further improved .
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 王瀟亭;王偉;;基于組織架構(gòu)的企業(yè)內(nèi)部控制研究[J];科技經(jīng)濟(jì)市場(chǎng);2011年01期

2 閻達(dá)五,楊有紅;內(nèi)部控制框架的構(gòu)建[J];會(huì)計(jì)研究;2001年02期

3 樊行健;付潔;;企業(yè)風(fēng)險(xiǎn)管理與內(nèi)部控制[J];會(huì)計(jì)之友(上旬刊);2007年10期

4 李莉;;論企業(yè)內(nèi)部控制的風(fēng)險(xiǎn)管理機(jī)制[J];企業(yè)經(jīng)濟(jì);2012年03期

5 陳力生;;企業(yè)內(nèi)部控制評(píng)價(jià)主體的構(gòu)建[J];商場(chǎng)現(xiàn)代化;2008年02期

6 徐莉萍;辛宇;陳工孟;;控股股東的性質(zhì)與公司經(jīng)營(yíng)績(jī)效[J];世界經(jīng)濟(jì);2006年10期

7 韓玉萍;;控制環(huán)境在企業(yè)內(nèi)部控制中的作用[J];勝利油田黨校學(xué)報(bào);2011年01期

，

本文編號(hào)：1979534