本文選題：內(nèi)部控制 + 公司治理��； 參考：《安徽大學(xué)》2015年碩士論文

【摘要】：電力行業(yè)屬于技術(shù)密集型、資金密集型、管理密集型的高風(fēng)險行業(yè),跨區(qū)電力供應(yīng)與結(jié)算、經(jīng)營業(yè)務(wù)的多樣化導(dǎo)致了經(jīng)營風(fēng)險層出不窮、管理成本不斷攀升等一系列問題。2002年,《電力體制改革方案》的出臺,拉開了電力體制改革的序幕,電力企業(yè)需要通過自身管理水平的提升應(yīng)對日益激烈的競爭環(huán)境。內(nèi)部控制作為現(xiàn)代企業(yè)管理的重要組成部分,在電力企業(yè)的會計(jì)行為規(guī)范、資產(chǎn)安全維護(hù)、經(jīng)營風(fēng)險防范、促進(jìn)有效經(jīng)營、提高管理水平等方面發(fā)揮著重要作用。在新的改革和經(jīng)濟(jì)背景下,促進(jìn)電力企業(yè)發(fā)展,維護(hù)國有資產(chǎn)安全,迫切需要在電力企業(yè)建立完善、嚴(yán)密的內(nèi)部控制體系�；谝陨媳尘�,本文從內(nèi)部控制涵義和發(fā)展歷程入手,概括介紹了現(xiàn)有的內(nèi)部控制理論,并選取X省電力公司作為案例,結(jié)合內(nèi)部控制五個要素,具體描述該公司的內(nèi)部控制現(xiàn)狀,據(jù)此分析其內(nèi)部控制存在的問題并提出改進(jìn)建議。論文共分為五部分：第一部分,主要通過對研究背景、研究意義的闡述,說明選取X省電力公司作為研究對象的原因,并在總結(jié)國內(nèi)外文獻(xiàn)的基礎(chǔ)上厘清本文研究思路,確定研究方法,提出本文的創(chuàng)新點(diǎn)與不足；第二部分,概括總結(jié)了內(nèi)部控制的涵義、國內(nèi)外發(fā)展歷程,并選擇內(nèi)部控制五要素理論,為下文X省電力公司內(nèi)部控制現(xiàn)狀分析提供理論基礎(chǔ)；第三部分,在對X省電力公司內(nèi)部控制現(xiàn)狀描述的同時,突出其關(guān)鍵業(yè)務(wù)的控制點(diǎn)和業(yè)務(wù)流程,據(jù)此提出相關(guān)問題,分析原因；第四部分,根據(jù)第三部分提出的X省電力公司內(nèi)部控制運(yùn)行存在的問題,有針對性地提出相關(guān)內(nèi)部控制完善方案；第五部分為結(jié)論與展望。對本文進(jìn)行總結(jié),點(diǎn)出本篇文章存在的局限以及對未來研究內(nèi)容的展望。
[Abstract]:The electric power industry belongs to technology-intensive, capital-intensive and management-intensive high-risk industries. The inter-regional power supply and settlement, the diversification of business operations lead to an endless flow of business risks. In 2002, the introduction of the "electricity system Reform Scheme" opened the prologue of the electric power system reform, and the electric power enterprises need to cope with the increasingly fierce competition environment through the improvement of their own management level. As an important part of modern enterprise management, internal control plays an important role in accounting standards, asset safety maintenance, management risk prevention, promoting effective management and improving management level of electric power enterprises. Under the new reform and economic background, it is urgent to establish a perfect and strict internal control system in electric power enterprises to promote the development of electric power enterprises and maintain the security of state-owned assets. Based on the above background, this paper begins with the meaning and development of internal control, introduces the existing theory of internal control, and selects X province power company as a case, combining with five elements of internal control. This paper describes the present situation of the internal control of the company, analyzes the problems existing in the internal control and puts forward some suggestions for improvement. The paper is divided into five parts: the first part, mainly through the research background, the significance of the study, explain the reasons for selecting X province power company as the research object, and clarify the research ideas on the basis of summarizing the domestic and foreign literature. The second part summarizes the meaning of internal control, the development of domestic and foreign, and selects the theory of five elements of internal control. In the third part, while describing the current situation of the internal control of the X province electric power company, it highlights the control points and business processes of its key business, and puts forward the related problems accordingly, and provides a theoretical basis for the following analysis of the internal control status of the X province electric power company. The fourth part, according to the problems existing in the internal control operation of the X province electric power company, puts forward the relevant internal control consummation plan; the fifth part is the conclusion and the prospect. This paper summarizes the limitations of this article and prospects for future research.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.61;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 閻達(dá)五,宋建波;雙元控制主體構(gòu)架下現(xiàn)代企業(yè)會計(jì)控制的新思考[J];會計(jì)研究;2000年03期

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

3 程新生;公司治理、內(nèi)部控制、組織結(jié)構(gòu)互動關(guān)系研究[J];會計(jì)研究;2004年04期

4 丁友剛;胡興國;;內(nèi)部控制、風(fēng)險控制與風(fēng)險管理——基于組織目標(biāo)的概念解說與思想演進(jìn)[J];會計(jì)研究;2007年12期

5 楊雄勝;;內(nèi)部控制范疇定義探索[J];會計(jì)研究;2011年08期

6 蔡叢光;;內(nèi)部控制缺陷信息披露的影響因素分析[J];財(cái)務(wù)與金融;2010年04期

相關(guān)碩士學(xué)位論文 前1條

1 段歆U，

本文編號：2085453