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论文编号：	5242
作者编号：	2120102763
上传时间：	2013/6/5 16:30:38
中文题目：	火电企业内部控制研究——以DF发电厂为例
英文题目：	Research on Internal Control of Coal-fired Power Enterprises ——Based on DF Electric Power Plant
指导老师：	陈国欣
中文关键字：	内部控制;火电企业;案例研究
英文关键字：	Internal control; Coal-fired power enterprises; Case study
中文摘要：	电力行业在国民经济体系中发挥着重要作用，是一个国家的支柱和命脉产业。其中，火力发电占到我国电量总消费量的将近70%，是电力供应当中最主要的力量。火电企业有其独特的特点，比如燃料采购风险较高，生产危险性大，固定资产价值大等等使得火力发电厂内部控制也有其独特性。随着我国电力企业的改革不断深化，各种新能源发电不断兴起，火电企业所面临的机遇与挑战并存。火电企业加强内部的控制，提高决策质量和企业的市场竞争力，是火电企业必须研究的课题。 但是,目前在火电企业内部控制这方面的研究还主要集中于理论研究或者是对整个电力行业的内部控制进行泛泛而谈，几乎没有针对火电行业或者是特定发电厂内部控制的研究，从而对火电行业及特定发电厂内部控制的指导意义很有限。本文就是通过对特定火力发电厂进行研究来给该企业内部控制的完善提出更有针对性的参考。本文理论回顾的基础上，研究了案例企业DF发电厂内部控制的现状，挖掘其内部控制中存在的问题并提出了相应的对策和建议。 首先，本文梳理了内部控制的相关理论和研究，包括内部控制的产生和发展，内部控制的定义、COSO框架中内部控制五要素、探讨内部控制的本质。并且阐述了火电企业内部控制普遍存在的问题并分析问题原因。 其次，对DF发电厂内部控制的五要素进行了分析，包括：控制环境、风险评估、控制活动、信息与沟通、监督。同时在分析控制活动时，对DF发电厂内部控制的业务层面进行了分析，对控制活动进行细化，通过分解作业流程，寻找控制目标，把握关键控制点，为案例企业DF发电厂量身定做了适合其自身的独特的作业层面内部控制评价指标体系。 最后，通过对DF发电厂内部控制的定性评价，发现DF发电厂内部控制存在以下问题：缺乏对高管的监督，部分机构权责不明确，个别控制流程设计存在缺陷，信息沟通效率低下，对内控的监督不力。针对这些问题，本文从优化控制环境，改进控制活动，加强信息及沟通，完善内部监督机制四个大的方面提出了相应的解决方案。 通过研究，本文认为DF发电厂的内部控制水平在我国火电厂中处于领先地位，已经建立了符合自身的内控制度体系；具有比较完善的人力资源政策和严谨务实的企业文化；具有较强的风险意识。但同时发现DF发电厂的内部控制还存在一些问题，主要包括：对高层管理者缺乏监督，部分组织机构权责不明确，个别内部控制流程设计存在缺陷，信息沟通效率低下，对内部控制的监督不力。
英文摘要：	The Electric power industry paly a very important role in the national economic system. Among them, coal-fired power accounted for nearly 70% of China’s total electricity production. At the same time, coal-fired power companies have their own unique characteristics, such as higher fuel procurement risk, higher production risk, and huge investment in fixed assets, so the internal control of coal-fired power plants also have their own unique characteristics.With the continuous development of market-oriented economy and the deepening of the reform of power industry in china, China's coal-fired power enterprises are faced with both opportunities and challenges. How to strengthen the internal control of coal-fired electric power enterprises, reduce the faults and improve the market competitiveness of the industry is a difficult task in the face of China's power enterprises. However, researches on internal controls about electric enterprises nowadays are mainly focused on the theoretical research or general researches on internal controls of entire electric power industry. There is little research on internal controls of specific electric power plant. These previous studies have very limited guidance to a particular power plant. This article tries to give DF electric power plant more targeted advises by studying the specific power plant.On the basis of theoretical review, the paper reveal DF’s present condition of internal controls, mining problems of DF’s internal controls and proposed corresponding countermeasures and suggestions. Firstly, this paper reviewed the relevant theories and researches related with internal control, including the emergency and development of internal control, the definition of internal controls, five elements of internal control under COSO framework, and explore intrinsic characters of the internal control. And present common problems of power companies’ internal controls, and analyses reasons of the problems. Secondly, the paper analyses the internal control of DF electric plant from element levels and operating levels. Analysis from element levels includes the control environment, risk assessment, control activities, information and communication, monitoring. Operational levels are refinements of control activities. Though processes decomposition, control objectives positions, and grasping the critical control points, the paper made a unique evaluation system for DF electric power plant. Finally, through the qualitative evaluation of DF’s internal controls, the paper finds that the internal controls of DF have problems as follows: lack of supervision for the senior managers, some of the organizational responsibilities are not very clear, a few control flows have deficiencies, and the inefficiency of information communications and ineffective monitoring of internal control. By studying the DF plant, the paper believes that the internal control of DF power plant has a leading position in China’s power plant. DF has established its internal control system in line with its own characteristic, includes improved human resources policies, rigorous and practical corporate culture, and strong sense of risks. At the same time, the author finds that there are still some problems in the internal controls of DF plant, such as lack of supervision for the senior managers, some of the organizational responsibilities are not very clear, there are few flaws in the design of control flows, and the inefficiency of information communications and ineffective monitoring of internal control.
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