發(fā)布時(shí)間：2018-11-25 08:06

【摘要】：電網(wǎng)行業(yè)是國(guó)民經(jīng)濟(jì)的基礎(chǔ)產(chǎn)業(yè)和支柱行業(yè)。電網(wǎng)行業(yè)的風(fēng)險(xiǎn)防范問(wèn)題，不僅關(guān)系到供電企業(yè)的自身發(fā)展，也關(guān)系到國(guó)計(jì)民生、國(guó)家安全和社會(huì)穩(wěn)定。目前，國(guó)家電網(wǎng)公司信息化工作以“十二五”信息化規(guī)劃為指導(dǎo)，以加快SG-ERP系統(tǒng)建設(shè)為主線，以智能電網(wǎng)和“三集五大”信息化建設(shè)為重心，各項(xiàng)工作取得了新進(jìn)展。目前，ERP等信息系統(tǒng)在電網(wǎng)企業(yè)的日常管理中發(fā)揮著越來(lái)越重要的作用，信息系統(tǒng)不僅成為電網(wǎng)企業(yè)日常的管理手段，還是一種重要的管理思想，同時(shí)風(fēng)險(xiǎn)管理已經(jīng)成為了內(nèi)部控制的核心內(nèi)容。 隨著ERP等信息系統(tǒng)在電網(wǎng)企業(yè)的全面實(shí)施，很大程度上改變了電網(wǎng)企業(yè)原有的業(yè)務(wù)流程，使得內(nèi)部控制的環(huán)境與之前大大不同，，內(nèi)部控制的重點(diǎn)隨之發(fā)生了變化，許多新的風(fēng)險(xiǎn)開(kāi)始顯現(xiàn)。如果電網(wǎng)企業(yè)不對(duì)原有的內(nèi)部控制進(jìn)行重新構(gòu)建，則會(huì)嚴(yán)重影響到生產(chǎn)經(jīng)營(yíng)的正常開(kāi)展。因此在現(xiàn)有信息化環(huán)境下，如何重新構(gòu)建內(nèi)部控制體系，規(guī)避經(jīng)營(yíng)風(fēng)險(xiǎn)，成為電網(wǎng)企業(yè)迫切需要解決的問(wèn)題。 本文首先闡述了內(nèi)部控制的相關(guān)理論基礎(chǔ)，然后介紹了電網(wǎng)企業(yè)信息化環(huán)境的形成，以及對(duì)內(nèi)部控制產(chǎn)生的影響。在此基礎(chǔ)上，以國(guó)家電網(wǎng)公司所屬S電力公司為例，闡述了S公司在信息化環(huán)境下的內(nèi)部控制的構(gòu)建，最后就信息化環(huán)境下如何完善內(nèi)部控制提出了若干對(duì)策及思考。
[Abstract]:Power grid industry is the basic industry and pillar industry of national economy. The problem of risk prevention in power grid industry is not only related to the development of power supply enterprises, but also to the national economy and people's livelihood, national security and social stability. At present, the informatization work of State Grid Company is guided by the 12th Five-Year Plan, the main line is speeding up the construction of SG-ERP system, the center of gravity is the smart grid and the information construction of "three sets and five", and new progress has been made in all kinds of work. At present, ERP and other information systems play a more and more important role in the daily management of power grid enterprises. Information systems not only become the daily management means of power grid enterprises, but also an important management idea. At the same time, risk management has become the core content of internal control. With the full implementation of ERP and other information systems in power grid enterprises, the original business process of power grid enterprises has been changed to a great extent, and the environment of internal control is greatly different from before, and the emphasis of internal control has changed. Many new risks are emerging. If grid enterprises do not rebuild the original internal control, it will seriously affect the normal development of production and management. Therefore, in the current information environment, how to rebuild the internal control system and avoid the operational risks has become an urgent problem to be solved by power grid enterprises. This paper first describes the theoretical basis of internal control, and then introduces the formation of the information environment of power grid enterprises, and the impact on internal control. On this basis, taking S Electric Power Company of State Grid Company as an example, this paper expounds the construction of internal control of S Company under the information environment, and finally puts forward some countermeasures and thoughts on how to perfect the internal control in the information environment.
【學(xué)位授予單位】：武漢紡織大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.61;F272

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