發(fā)布時間：2018-04-05 05:03

  本文選題：發(fā)電集團公司　切入點：財務信息　出處：《華北電力大學》2014年碩士論文

【摘要】：財務信息是評判一個公司經營狀況好壞最直接、最有力的的證據(jù)，財務信息控制的好壞，能直接反映出公司各項業(yè)務活動控制的好壞。我國發(fā)電集團公司呈現(xiàn)出明顯的金字塔型，即由一個集團總部，，幾十家二級單位和上百家三級單位組成，并涉足除電力之外的煤炭、交通、金融、科技、工程技術等多種產業(yè)，就使得其財務信息在生成、傳遞等過程中要比一般公司復雜得多，工作難度大且需要巨大的工作量，其財務信息控制工作就更具特殊性和復雜性，因此，財務信息控制是我國發(fā)電集團公司各項控制工作中的重點。 本文在相關理論的基礎上，指出發(fā)電集團公司財務信息控制是為使財務信息更加及時、安全、真實可靠，而對其關鍵控制環(huán)節(jié)進行約束和調整的動態(tài)過程。從發(fā)電集團公司的產業(yè)分布、組織架構、財務信息控制過程進行現(xiàn)狀描述，并指出發(fā)電集團公司財務信息控制在制度、人員、崗位權責、安全性等方面可能存在問題，因此有必要采用模型評價去科學論證問題的存在性和嚴重程度。從過程控制和控制效果兩方面，建立發(fā)電集團公司的財務信息控制評價指標體系，采用層次分析法確定指標權重，發(fā)送調查問卷并進行模糊綜合評價。由評價結果分析，得出發(fā)電集團公司在財務信息控制中存在的問題：規(guī)章制度的完善程度不高、人員配置合理性程度不高、軟件使用權限的規(guī)范性存在問題、內部審計對財務信息控制發(fā)揮作用的有效性程度不高、反饋機制不健全、財務信息存在安全隱患。提出控制改進應遵循的原則，并在該原則指導下，對發(fā)電集團公司的財務信息控制提出了5項具體的改進措施，包括制定專門的財務信息控制制度、建立職位說明書制度、實施專項的信息系統(tǒng)審計、完善財務信息控制評價的反饋、實時監(jiān)控財務信息的安全性。指出本文的評價思想和建立的財務信息控制評價指標體系對發(fā)電集團公司具有適用性和借鑒意義。
[Abstract]:Financial information is the most direct and powerful evidence to judge a company's operating condition. The quality of financial information control can directly reflect the quality of the control of the company's various business activities.The power generation group companies in our country show an obvious pyramid type, that is, they are composed of a group headquarters, dozens of secondary units and hundreds of tertiary units, and they are involved in a variety of industries, such as coal, transportation, finance, science and technology, engineering technology and other industries other than electricity.It makes its financial information generation, transmission and other processes much more complex than the general company, the work is difficult and requires a huge amount of work, its financial information control work is more specific and complex, therefore,Financial information control is the key point in the control work of power generation group company in our country.On the basis of relevant theories, this paper points out that the control of financial information in power generation group is a dynamic process of constraining and adjusting the key control links in order to make the financial information more timely, safe and reliable.From the industrial distribution, organization structure and financial information control process of the power generation group company, this paper describes the current situation, and points out that the power information control of the power generation group company may have some problems in the aspects of system, personnel, post power and responsibility, security, and so on.Therefore, it is necessary to use the model to evaluate the existence and severity of the problem.From the two aspects of process control and control effect, the evaluation index system of financial information control in power generation group company is established. The index weight is determined by AHP, the questionnaire is sent out and the fuzzy comprehensive evaluation is carried out.From the analysis of the evaluation results, the problems in the financial information control of the power generation group company are obtained: the perfection of the rules and regulations is not high, the rationality of the staffing is not high, the normative problems of the software usage authority exist,The effectiveness of internal audit on financial information control is not high, the feedback mechanism is not perfect, and there are hidden dangers in financial information security.Under the guidance of this principle, five specific improvement measures are put forward for the financial information control of the power generation group company, including the establishment of a special financial information control system and the establishment of a job description system.Implement special information system audit, perfect feedback of financial information control evaluation, and monitor the security of financial information in real time.It is pointed out that the evaluation idea of this paper and the evaluation index system of financial information control have applicability and reference significance for power generation group company.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.61

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