山西省電力公司內(nèi)部控制研究
發(fā)布時間：2019-02-23 10:07
【摘要】：現(xiàn)代性企業(yè)制度核心主要是公司治理機制制度和內(nèi)部控制制度。高效的公司治理機制措施和內(nèi)部控制制度是增強企業(yè)競爭力和提高營運效果的必要條件,是維護公司所有者及其他利害攸關(guān)者利益的必要環(huán)境,保護市場體系能夠有序、高效運轉(zhuǎn)基礎(chǔ)條件。合理的企業(yè)治理結(jié)構(gòu)是確保內(nèi)部控制體系發(fā)揮作用的基礎(chǔ)和前提條件,內(nèi)部控制制度在公司運行和治理結(jié)構(gòu)中處于核心位置。 2001年美國《薩班斯-奧克斯利法案》頒布以來，世界各國更加重視企業(yè)內(nèi)部控制建設(shè)，，相繼發(fā)布了內(nèi)部控制規(guī)范或指引。2008至2010年，財政部等五部委聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》及配套指引，明確了我國企業(yè)內(nèi)部控制體系的基本框架和原則。2012年5月，圍繞中央企業(yè)管理提升年活動，國資委下發(fā)了《關(guān)于加快構(gòu)建中央企業(yè)內(nèi)部控制體系有關(guān)事項的通知》，要求中央企業(yè)切實加強組織領(lǐng)導，制定工作方案，建立起規(guī)范有序、覆蓋全面的內(nèi)部控制體系，并采取措施，確保有效執(zhí)行。 近年來，山西省電力公司的經(jīng)營效益和管理水平逐步攀升，但其內(nèi)部控制活動不成體系，而且存在觀念陳舊、結(jié)構(gòu)缺陷、文化落后、監(jiān)督不力等問題和不足，內(nèi)部控制不力也影響了公司的整體管理水平。本文在充分研究山西省電力公司內(nèi)部控制現(xiàn)狀的基礎(chǔ)上，有針對性的提出了改正措施，并結(jié)合我國國有企業(yè)管理實際，提出了公司建立內(nèi)部控制體系的總體方案。山西省電力公司應(yīng)當通過建設(shè)優(yōu)秀的企業(yè)文化、提升員工綜合素質(zhì)為公司內(nèi)部控制打造良好環(huán)境，通過完善公司治理結(jié)構(gòu)和組織機構(gòu)形成完整的內(nèi)部控制框架，通過強化執(zhí)行力確保內(nèi)部控制制度的實施，通過內(nèi)部監(jiān)督等配套措施為內(nèi)部控制的實施提供保障。
[Abstract]:The core of modern enterprise system is corporate governance system and internal control system. Efficient corporate governance mechanisms and internal control systems are necessary to enhance the competitiveness and operational effectiveness of enterprises, to safeguard the interests of corporate owners and other stakeholders, and to protect the orderly nature of the market system, Efficient operation of the basic conditions. Reasonable corporate governance structure is the basis and prerequisite to ensure the internal control system to play its role. The internal control system is the core position in the operation and governance structure of the company. Since the promulgation of Sarbanes-Oxley Act in 2001, countries all over the world have attached more importance to the construction of internal control of enterprises, and have issued internal control norms or guidelines from 2008 to 2010. The Ministry of Finance and other five ministries and commissions jointly issued the basic norms for Internal Control of Enterprises and supporting guidelines, clarifying the basic framework and principles of the internal control system of enterprises in China. The SASAC issued a circular on matters relating to speeding up the construction of the internal control system of central enterprises, demanding that the central enterprises earnestly strengthen their organizational leadership, formulate work plans, establish a standardized and orderly internal control system covering all aspects of the internal control system. And take measures to ensure effective implementation. In recent years, the operating efficiency and management level of Shanxi Electric Power Company have gradually increased, but its internal control activities are not systematic, and there are some problems and deficiencies, such as outdated ideas, structural defects, backward culture, weak supervision, etc. Weak internal control also affected the overall management level of the company. Based on the study of the present situation of the internal control of Shanxi Electric Power Company, this paper puts forward some corrective measures and puts forward the overall plan of establishing the internal control system of the company in combination with the management practice of the state-owned enterprises in our country. Shanxi Electric Power Company should build a good environment for the company's internal control by building excellent corporate culture, improving the comprehensive quality of employees, and form a complete internal control framework by perfecting the corporate governance structure and organizational structure. The implementation of the internal control system is ensured by strengthening the executive power, and the implementation of the internal control is guaranteed by supporting measures such as internal supervision.
【學位授予單位】：武漢紡織大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.61;F272
本文編號：2428713
[Abstract]:The core of modern enterprise system is corporate governance system and internal control system. Efficient corporate governance mechanisms and internal control systems are necessary to enhance the competitiveness and operational effectiveness of enterprises, to safeguard the interests of corporate owners and other stakeholders, and to protect the orderly nature of the market system, Efficient operation of the basic conditions. Reasonable corporate governance structure is the basis and prerequisite to ensure the internal control system to play its role. The internal control system is the core position in the operation and governance structure of the company. Since the promulgation of Sarbanes-Oxley Act in 2001, countries all over the world have attached more importance to the construction of internal control of enterprises, and have issued internal control norms or guidelines from 2008 to 2010. The Ministry of Finance and other five ministries and commissions jointly issued the basic norms for Internal Control of Enterprises and supporting guidelines, clarifying the basic framework and principles of the internal control system of enterprises in China. The SASAC issued a circular on matters relating to speeding up the construction of the internal control system of central enterprises, demanding that the central enterprises earnestly strengthen their organizational leadership, formulate work plans, establish a standardized and orderly internal control system covering all aspects of the internal control system. And take measures to ensure effective implementation. In recent years, the operating efficiency and management level of Shanxi Electric Power Company have gradually increased, but its internal control activities are not systematic, and there are some problems and deficiencies, such as outdated ideas, structural defects, backward culture, weak supervision, etc. Weak internal control also affected the overall management level of the company. Based on the study of the present situation of the internal control of Shanxi Electric Power Company, this paper puts forward some corrective measures and puts forward the overall plan of establishing the internal control system of the company in combination with the management practice of the state-owned enterprises in our country. Shanxi Electric Power Company should build a good environment for the company's internal control by building excellent corporate culture, improving the comprehensive quality of employees, and form a complete internal control framework by perfecting the corporate governance structure and organizational structure. The implementation of the internal control system is ensured by strengthening the executive power, and the implementation of the internal control is guaranteed by supporting measures such as internal supervision.
【學位授予單位】：武漢紡織大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.61;F272
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