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论文编号：	3471
作者编号：	2220090732
上传时间：	2011/6/14 11:40:12
中文题目：	A发电公司内部控制研究
英文题目：	An Internal Control Study Based on A Electric-Power Plant
指导老师：	张继勋
中文关键字：	发电公司 内部控制 改善
英文关键字：	Power generation industry Internal control Improvement
中文摘要：	发电行业是国家的基础行业，掌握着我国国民经济的能源命脉。发电行业管理水平的高低和风险管理水平的高低直接对发电企业的稳定运行和经营效益产生重要影响。近几年来，发电企业经营困难，亏损严重的电力企业甚至已经达到了资不抵债的程度。内部控制是提高发电企业的管理水平、有效的降低和控制风险的最为有效的手段。内部控制的建立和完善对于保障发电企业战略实施、高效的利用其资源、保证决策者决策相关信息真实公允，促进企业合法合规经营等方面发挥重要的保障和优化促进作用。 本文在系统介绍内部控制理论的基础上，对A发电企业的内部控制现状进行了分析，并运用内部控制理论从完善控制环境、梳理管理流程、促进信息沟通、健全内部监督四个维度提出了对A发电公司内部控制的完善建议。主要包括以下几方面的内容： 一是简要介绍了内部控制的基本理论，包括内部控制理论的演变和发展、内部控制最新成果—企业风险管理框架和我国内部控制基本规范的主要理论内容。 二是对A发电公司的现状和内部控制进行了介绍和分析，首先介绍了我国发电行业的简要情况和A发电公司的基本情况，并主要对A发电公司的内部控制现状和存在的问题进行了分析，指出A发电公司内部控制主要在法人治理结构、制度执行、内部监督等方面存在不足和需要进一步完善提升之处。 三是运用介绍的内部控制基本理论，结合A发电公司内部控制现状和存在的问题，从改善内部环境、完善制度流程、促进信息与沟通、加强监督能力四个方面对A发电公司内部控制提出优化和完善的意见，主要包括完善公司治理结构、企业文化建设、完善燃料成本控制流程、优化企业业务管理流程程序、加强组织沟通、加强企业信息化建设、加强对财务预算工作的监督、明确财务总监职能、强化内部审计监督机制、建立完善责任追究制度等具体措施和内容，最后对A发电公司内部控制改善后能达到的效果进行了阐述。
英文摘要：	Power generation industry is a basic industry and a main provider of the secondary energy in China, which holds the lifeline of our national economy. The ability of management and the risk lever are influential in the stability and effectiveness of industry operations. Moreover, those companies have already found themselves difficult in running the business and some have faced great losses even insolvency. The establishment and improvement of the internal control play a significant role in the implement of the corporate strategy, the efficient use of resources, the fairness of the information owned by the decision-makers and the promotion of the legal enterprise operation. This paper introduces the system of internal control and gives a profound analysis of A’s present condition of internal control. And on the basis of the internal control theory, the paper provides suggestions for A to perfect its internal control on the following four dimensions: improvement of internal control environment, arrangement of management process, advancement of communication and promotion the internal supervision. Include the following aspects: First, this paper introduces the theory of internal control, including its evolution, development and latest achievement--- the framework of enterprise risk management and the main content of the basic norms of internal control in China. Second, the paper describes the status of A and analyzes its internal controls. With descriptions of power generation industry in China and A, it focuses on A’s problems and points out that the corporate governance’s structure, implementation of policy and internal supervision are the primary deficiencies and improvement is indispensable. Third, based on the theory of internal control and the present situation of A, the paper will provide suggestions from the following four aspects: improvement of internal control environment, arrangement of management process, advancement of communication and promotion the internal supervision. To be specific, the suggestions will be helpful as follows: improvement of the corporate governance structure, corporate culture and the fuel cost control, optimization of the process of enterprise business, enhancement of internal communication, enterprise’s information system and supervision on the financial budget, confirmation of financial controllers’ functions, reinforcement of the internal audit and supervision mechanisms, establishment of a sound accountability system. At last, the effects of the suggestions are given and interpreted.
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