本文選題：內(nèi)部控制 + 風(fēng)險(xiǎn)管理　； 參考：《哈爾濱商業(yè)大學(xué)》2014年碩士論文

【摘要】：在美國(guó)雷曼破產(chǎn),美林被收購(gòu)的大背景下,有效內(nèi)部控制理論在金融危機(jī)中已無(wú)法使人完全信服,現(xiàn)階段是內(nèi)部控制理論界的全面風(fēng)險(xiǎn)管理階段,近年國(guó)內(nèi)外又掀起一片研究?jī)?nèi)部控制的浪潮,在理論和實(shí)務(wù)指導(dǎo)的基礎(chǔ)上出臺(tái)企業(yè)內(nèi)部控制基本規(guī)范和配套指引,并且規(guī)定在上交所和深交所主板上市的公司執(zhí)行企業(yè)內(nèi)部控制基本規(guī)范及其配套指引,并且鼓勵(lì)非上市大小型企業(yè)提前執(zhí)行。我國(guó)政府也強(qiáng)調(diào)構(gòu)建有效的企業(yè)內(nèi)部控制體系,對(duì)于促進(jìn)企業(yè)持續(xù)健康發(fā)展,保證會(huì)計(jì)信息的真實(shí)可靠的重大作用。 本研究以不完全契約為基礎(chǔ),對(duì)華電能源內(nèi)部控制現(xiàn)狀進(jìn)行研究的同時(shí),對(duì)信息溝通現(xiàn)狀和審批制度現(xiàn)狀進(jìn)行了進(jìn)一步研究,發(fā)現(xiàn)華電能源第二發(fā)電廠內(nèi)部控制存在問(wèn)題。首先是內(nèi)部監(jiān)督力度不足,審計(jì)人員都隸屬公司財(cái)務(wù)部門(mén),獨(dú)立審計(jì)職能無(wú)法發(fā)揮作用,因受到公司高層的制約在行使權(quán)利時(shí)也受到限制,從而影響了內(nèi)部控制的獨(dú)立性。其次是信息溝通渠道不暢,電廠與華電能源的溝通渠道使用度較低,很多信息出現(xiàn)了延時(shí)以致失去了及時(shí)性,導(dǎo)致電廠經(jīng)常發(fā)電過(guò)多,運(yùn)營(yíng)成本增高,使得公司盈利能力降低。再次是審批制度不夠完善,電廠廠長(zhǎng)一權(quán)獨(dú)大,并且附有上報(bào)審批制度不完善,越級(jí)上報(bào)、審批等狀況,使電廠內(nèi)部控制出現(xiàn)重大缺陷�；陔姀S內(nèi)部控制存在的問(wèn)題,對(duì)問(wèn)題的成因做出了分析,首先缺乏風(fēng)險(xiǎn)評(píng)估機(jī)制,內(nèi)部控制執(zhí)行不嚴(yán)、管理層風(fēng)險(xiǎn)意識(shí)淡薄、重要控制點(diǎn)缺失、內(nèi)部控制制執(zhí)行不嚴(yán)等問(wèn)題仍等待進(jìn)行深一層次的解訣,以其為對(duì)象研究?jī)?nèi)部控制體系問(wèn)題,分析存在內(nèi)部控制缺陷,并提出一套完善方案,對(duì)國(guó)有電力企業(yè)及發(fā)電工廠在內(nèi)控體系建設(shè)方面有一定的指導(dǎo)意義。借鑒國(guó)內(nèi)外研究現(xiàn)狀對(duì)華電能源第二發(fā)電廠進(jìn)行分析,針對(duì)其內(nèi)部控制缺陷進(jìn)行有效完善,并且完善并有效執(zhí)行,制定長(zhǎng)效運(yùn)行保障機(jī)制。當(dāng)前我國(guó)企業(yè)正處于全面建設(shè)內(nèi)控體系的新時(shí)期,提出具有實(shí)踐意義的以戰(zhàn)略目標(biāo)為導(dǎo)向、業(yè)務(wù)流程為主線、突出關(guān)鍵控制點(diǎn)的完善內(nèi)部控制體系的思路和方法,對(duì)發(fā)電廠內(nèi)部控制提出問(wèn)題并找出原因,進(jìn)行保障措施的實(shí)施。
[Abstract]:Under the background of the bankruptcy of Lehman and the acquisition of Merrill Lynch, the theory of effective internal control can not be fully convinced in the financial crisis, and the present stage is the stage of comprehensive risk management in the field of internal control theory. In recent years, there has been a wave of research on internal control both at home and abroad, and on the basis of theoretical and practical guidance, the basic norms and supporting guidelines for internal control of enterprises have been issued. It also stipulates that the companies listed on the main board of the Shanghai and Shenzhen Stock Exchange shall implement the basic norms of internal control of enterprises and their supporting guidelines, and encourage the non-listed large and small enterprises to carry out the rules ahead of time. Our government also emphasizes the construction of an effective internal control system, which plays an important role in promoting the sustainable and healthy development of enterprises and ensuring the authenticity and reliability of accounting information. On the basis of incomplete contract, the present situation of internal control of Huadian energy is studied, and the current situation of information communication and examination and approval system is further studied, and the problems in internal control of Huadian second Power Plant are found. First of all, the internal supervision is insufficient, the auditors are all subordinate to the financial department of the company, the independent audit function can not play a role, because of the restriction of the senior management of the company, it is also restricted in the exercise of rights, thus affecting the independence of the internal control. Secondly, the information communication channel is not smooth, the power plant and Huadian energy communication channel use degree is low, a lot of information appeared the delay and lost the timeliness, which resulted in the power plant often generating too much, the operating cost increased, and the company's profitability reduced. Thirdly, the examination and approval system is not perfect, the power plant director has the sole right, and the report and approval system is not perfect, so the internal control of the power plant has major defects. Based on the existing problems of power plant internal control, the causes of the problems are analyzed. Firstly, there is a lack of risk assessment mechanism, the internal control is not strictly executed, the management is weak in risk awareness, and the important control points are missing. The internal control system is still waiting for a deep solution, taking it as an object to study the internal control system problems, analyze the defects of internal control system, and put forward a set of perfect scheme. It has certain guiding significance in the construction of internal control system for state-owned electric power enterprises and power plants. The second power plant of Huadian energy is analyzed by referring to the domestic and foreign research situation, and its internal control defects are effectively perfected, and implemented effectively, and the long-term operation guarantee mechanism is established. At present, Chinese enterprises are in the new period of building internal control system in an all-round way. This paper puts forward some practical ideas and methods to perfect the internal control system, which are guided by strategic objectives, with business process as the main line, and highlight the key control points. Put forward the problem to the power plant internal control, find out the reason, carry out the safeguard measure.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.61

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