發(fā)布時(shí)間：2018-04-05 05:03

  本文選題：發(fā)電集團(tuán)公司　切入點(diǎn)：財(cái)務(wù)信息　出處：《華北電力大學(xué)》2014年碩士論文

【摘要】：財(cái)務(wù)信息是評(píng)判一個(gè)公司經(jīng)營(yíng)狀況好壞最直接、最有力的的證據(jù)，財(cái)務(wù)信息控制的好壞，能直接反映出公司各項(xiàng)業(yè)務(wù)活動(dòng)控制的好壞。我國(guó)發(fā)電集團(tuán)公司呈現(xiàn)出明顯的金字塔型，即由一個(gè)集團(tuán)總部，，幾十家二級(jí)單位和上百家三級(jí)單位組成，并涉足除電力之外的煤炭、交通、金融、科技、工程技術(shù)等多種產(chǎn)業(yè)，就使得其財(cái)務(wù)信息在生成、傳遞等過(guò)程中要比一般公司復(fù)雜得多，工作難度大且需要巨大的工作量，其財(cái)務(wù)信息控制工作就更具特殊性和復(fù)雜性，因此，財(cái)務(wù)信息控制是我國(guó)發(fā)電集團(tuán)公司各項(xiàng)控制工作中的重點(diǎn)。 本文在相關(guān)理論的基礎(chǔ)上，指出發(fā)電集團(tuán)公司財(cái)務(wù)信息控制是為使財(cái)務(wù)信息更加及時(shí)、安全、真實(shí)可靠，而對(duì)其關(guān)鍵控制環(huán)節(jié)進(jìn)行約束和調(diào)整的動(dòng)態(tài)過(guò)程。從發(fā)電集團(tuán)公司的產(chǎn)業(yè)分布、組織架構(gòu)、財(cái)務(wù)信息控制過(guò)程進(jìn)行現(xiàn)狀描述，并指出發(fā)電集團(tuán)公司財(cái)務(wù)信息控制在制度、人員、崗位權(quán)責(zé)、安全性等方面可能存在問(wèn)題，因此有必要采用模型評(píng)價(jià)去科學(xué)論證問(wèn)題的存在性和嚴(yán)重程度。從過(guò)程控制和控制效果兩方面，建立發(fā)電集團(tuán)公司的財(cái)務(wù)信息控制評(píng)價(jià)指標(biāo)體系，采用層次分析法確定指標(biāo)權(quán)重，發(fā)送調(diào)查問(wèn)卷并進(jìn)行模糊綜合評(píng)價(jià)。由評(píng)價(jià)結(jié)果分析，得出發(fā)電集團(tuán)公司在財(cái)務(wù)信息控制中存在的問(wèn)題：規(guī)章制度的完善程度不高、人員配置合理性程度不高、軟件使用權(quán)限的規(guī)范性存在問(wèn)題、內(nèi)部審計(jì)對(duì)財(cái)務(wù)信息控制發(fā)揮作用的有效性程度不高、反饋機(jī)制不健全、財(cái)務(wù)信息存在安全隱患。提出控制改進(jìn)應(yīng)遵循的原則，并在該原則指導(dǎo)下，對(duì)發(fā)電集團(tuán)公司的財(cái)務(wù)信息控制提出了5項(xiàng)具體的改進(jìn)措施，包括制定專門的財(cái)務(wù)信息控制制度、建立職位說(shuō)明書(shū)制度、實(shí)施專項(xiàng)的信息系統(tǒng)審計(jì)、完善財(cái)務(wù)信息控制評(píng)價(jià)的反饋、實(shí)時(shí)監(jiān)控財(cái)務(wù)信息的安全性。指出本文的評(píng)價(jià)思想和建立的財(cái)務(wù)信息控制評(píng)價(jià)指標(biāo)體系對(duì)發(fā)電集團(tuán)公司具有適用性和借鑒意義。
[Abstract]:Financial information is the most direct and powerful evidence to judge a company's operating condition. The quality of financial information control can directly reflect the quality of the control of the company's various business activities.The power generation group companies in our country show an obvious pyramid type, that is, they are composed of a group headquarters, dozens of secondary units and hundreds of tertiary units, and they are involved in a variety of industries, such as coal, transportation, finance, science and technology, engineering technology and other industries other than electricity.It makes its financial information generation, transmission and other processes much more complex than the general company, the work is difficult and requires a huge amount of work, its financial information control work is more specific and complex, therefore,Financial information control is the key point in the control work of power generation group company in our country.On the basis of relevant theories, this paper points out that the control of financial information in power generation group is a dynamic process of constraining and adjusting the key control links in order to make the financial information more timely, safe and reliable.From the industrial distribution, organization structure and financial information control process of the power generation group company, this paper describes the current situation, and points out that the power information control of the power generation group company may have some problems in the aspects of system, personnel, post power and responsibility, security, and so on.Therefore, it is necessary to use the model to evaluate the existence and severity of the problem.From the two aspects of process control and control effect, the evaluation index system of financial information control in power generation group company is established. The index weight is determined by AHP, the questionnaire is sent out and the fuzzy comprehensive evaluation is carried out.From the analysis of the evaluation results, the problems in the financial information control of the power generation group company are obtained: the perfection of the rules and regulations is not high, the rationality of the staffing is not high, the normative problems of the software usage authority exist,The effectiveness of internal audit on financial information control is not high, the feedback mechanism is not perfect, and there are hidden dangers in financial information security.Under the guidance of this principle, five specific improvement measures are put forward for the financial information control of the power generation group company, including the establishment of a special financial information control system and the establishment of a job description system.Implement special information system audit, perfect feedback of financial information control evaluation, and monitor the security of financial information in real time.It is pointed out that the evaluation idea of this paper and the evaluation index system of financial information control have applicability and reference significance for power generation group company.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F426.61

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