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论文编号：	10640
作者编号：	2120162899
上传时间：	2018/12/7 19:24:33
中文题目：	S集团天津分公司内部控制优化研究
英文题目：	Study on Internal Control Optimization of S Group Co., Ltd. Tianjin Branch
指导老师：	武立东
中文关键字：	内部控制；内部控制要求；内部控制优化；风险管理；业务流程
英文关键字：	Internal control；Internal control requirement；Internal control optimization；Risk management；Operation flow
中文摘要：	近年来，全球经济格局不断调整，中国的经济环境和经济形势发生了重大变化，能源产业作为国家经济发展的基础，正处在转变经营模式和结构的关键时期。当今时代，电力市场改革不断深化推进，在“一带一路”的战略规划指引下，电力企业面临的机遇和挑战更加凸显，企业加强内部控制并持续优化提升内部控制工作，在现代企业管理中尤为重要。持续推进企业内部控制机制的改革，不断加强内部控制管理工具的创新和应用，宣贯和培育内部控制文化，是企业健康、稳定发展，并在复杂的国内外竞争环境中立于不败之地的保障。 随着“走出去”战略步伐不断加快，S集团天津分公司（以下简称“天津分公司”）“建设一流清洁能源企业”方向和目标的确立，市场经济发展和企业环境变化都将对内部控制提出更高要求。为促使天津分公司在转型与变更的道路上更加高效的运转，内部控制体系更加健全，天津分公司全面启动以风险管控为导向的内部控制体系建设工作，以全面提升天津分公司整体内部控制能力和风险管理水平为主导思想，确保天津分公司战略发展和经营管理目标的实现。 本文以内部控制的研究背景与意义开篇，进一步说明了本文使用的研究方法与结构框架。详细介绍了内部控制的相关理论研究，包括国内外内部控制的现状，以及内部控制理论的演变历程及研究现状，在此基础上阐述了内部控制的定义、本质、目标和要素等重要概念。在前述内部控制理论研究基础上，以天津分公司为例，重点从内部环境、风险评估、控制活动和内部监督等方面总结了天津分公司内部控制的现状及问题，并进一步深度剖析了内部控制的问题成因。接下来全面介绍了企业实施内部控制优化策略的具体措施并从保障内部控制优化成果的持续、健康和有效运行的角度介绍了内部控制优化的保障措施。
英文摘要：	In recent years, the global economic pattern has been constantly adjusted, and China's economic environment and economic situation have also undergone major changes. As the basis of national economic development, energy industry is in a critical period of changing the mode and structure of operation. In today's era, the reform of the electricity market is constantly deepened. Under the guidance of the strategic plan of "one belt and one road", the opportunities and challenges faced by electric power enterprises are becoming more and more prominent. It is particularly important for enterprises to strengthen internal control and continuously optimize and enhance internal control work in modern enterprise management. Continuously improve the internal control of enterprises, cultivate the internal control culture, promote the innovation of internal control mechanism, strengthen the system construction and the innovation of internal control management tools, ensure the healthy and stable development of enterprises, and remain invincible in the complex competitive environment at home and abroad. With the quickening pace of "going out" strategy, the direction and goal of "building a first-class clean energy enterprise" of Tianjin Branch of S Group Co., Ltd. (hereinafter referred to as "Tianjin Branch") have been established. The development of market economy and the change of enterprise environment will put forward higher requirements for internal control. In order to make Tianjin Branch operate more efficiently and improve its internal control system on the road of transformation and change, Tianjin Branch has started the construction of internal control system oriented by risk management and control in an all-round way, taking the promotion of the overall internal control ability and risk management level of Tianjin Branch as the guiding ideology and making every effort to ensure it. This paper begins with the research background and significance of internal control, and further explains the research methods and structural framework used in this paper. This paper introduces the related theoretical research of internal control in detail, including the status quo of internal control at home and abroad, as well as the evolution and research status of internal control theory. On this basis, it expounds the definition, essence, objectives and elements of internal control and other important concepts. On the basis of the theoretical study of internal control, taking Tianjin Branch as an example, this paper summarizes the status quo and problems of internal control in Tianjin Branch from the aspects of internal environment, risk assessment, control activities and internal supervision, and further analyzes the causes of internal control problems. Then it introduces the concrete measures of implementing the internal control optimization strategy and the safeguard measures of the internal control optimization from the angle of guaranteeing the continuous, healthy and effective operation of the internal control optimization results.
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