本文選題：基層供電企業(yè) + 內(nèi)部控制體系�。� 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：企業(yè)內(nèi)部控制是企業(yè)管理的核心問題之一。本文針對基層供電企業(yè)的特點,探討了在基層供電企業(yè)開展內(nèi)部控制體系評價的相關(guān)內(nèi)容。希望通過研究,構(gòu)建基層供電企業(yè)內(nèi)部控制評價體系,從而使基層供電企業(yè)較系統(tǒng)地開展內(nèi)部控制評價,揭示企業(yè)內(nèi)部控制的客觀狀況,從而更好地實現(xiàn)企業(yè)的目標(biāo)。 基于內(nèi)部控制在企業(yè)管理中的重要性以及供電企業(yè)自身強化管理的需要,本文參考了國內(nèi)外內(nèi)部控制的相關(guān)理論,并以具體供電企業(yè)為案例,以風(fēng)險為導(dǎo)向,設(shè)計了用于評價基層供電企業(yè)內(nèi)部控制狀況的指標(biāo)體系,然后對一個供電企業(yè)進行了評價且提出了改進建議。結(jié)果表明,本研究確定的基層供電企業(yè)內(nèi)部控制評價體系,將內(nèi)控評價的重點放到了“風(fēng)險”上,將內(nèi)部控制評價與風(fēng)險管理評價結(jié)合起來,有利于內(nèi)部控制管理部門節(jié)約資源,出具的評價報告更為實用；確定的內(nèi)部控制評價體系不僅適用于評價部門開展內(nèi)控評價,也適用于基層供電企業(yè)開展自我評價。本研究對基層供電企業(yè)乃至其他行業(yè)的企業(yè)也具有現(xiàn)實指導(dǎo)意義和借鑒價值。
[Abstract]:Enterprise internal control is one of the core problems of enterprise management. According to the characteristics of grass-roots power supply enterprises, this paper discusses the relevant contents of internal control system evaluation in grass-roots power supply enterprises. It is hoped that through the research, the internal control evaluation system of the grass-roots power supply enterprises can be constructed, so that the grass-roots power supply enterprises can carry out the evaluation of internal control systematically and reveal the objective situation of the internal control of the enterprises. Based on the importance of internal control in enterprise management and the need for power supply enterprises to strengthen their own management, this paper refers to the relevant theories of internal control at home and abroad, and takes specific power supply enterprises as an example. In this paper, an index system is designed to evaluate the internal control situation of the basic power supply enterprises, and then a power supply enterprise is evaluated and some suggestions for improvement are put forward. The results show that the evaluation system of internal control in grass-roots power supply enterprises is focused on "risk", and the internal control evaluation is combined with risk management evaluation. The internal control evaluation system is not only suitable for the evaluation department to carry out internal control evaluation, but also suitable for grass-roots power supply enterprises to carry out self-evaluation. This study also has practical guiding significance and reference value for grass-roots power supply enterprises and even enterprises in other industries.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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本文編號：1983479