摘要
随着全球化经济的不断推进，我国企业将面临着各种各样的市场经济环境、市场竞
争和市场风险增加的威胁。在这种环境下，要求我国企业必须高度重视所面临的各种风
险不确定性，因此急需企业加强和完善企业的内部控制运行体系的建设。加强和完善企
业的内部控制管理以防范和控制各项风险成为了一个企业持续发展的必经之路

电力企业作为我国的基础性行业，其运行状况受到了社会的广泛关注。国家电网公
司提出“三集五大”的建设标准后，对子公司的经营管理提出了更高的要求，之前所建
立的内部控制体系已经不能适应新的环境，因此对 A 供电公司的内部控制体系进行优化
已经势在必行

本文首先介绍了内部控制的研究背景和国内外研究现状，详细介绍内部控制的理论
以及建设内部控制体系的原则，为之后的 A 供电公司内部控制体系优化研究奠定基础

以 A 供电公司为例，分析了该公司的基本状况，并介绍了目前供电公司对内部控制体系
的管理情况，同时还从内控环境、风险评估、控制活动、信息与沟通、内部监督五个方
面介绍了 A 供电公司的内部控制现状。接着分别从五个方面对 A 供电公司的内部控制
体系存在的问题进行了分析，指出存在的财务数据资料不真实、奖励制度效果不理想等
17 项问题。最后针对性 A 供电公司的内部控制体系所提出的问题进行了优化，提出完
善内控体系、引进现代企业法人治理结构、建立电力设备资产全寿命周期管理等 17 项
优化举措，并根据优化结果，从组织人员、信息技术、运行机制和考核机制四个方面提
出保障内部控制体系优化的方法，保证内部控制体系优化工作能使顺利实行

关键字: 供电公司；内部控制；优化研究华北电力大学硕士学位论文
II
Abstract
With the continuous advance of economic globalization, Chinese enterprises will face the
threat of market economy, market competition and the increased market risk. In this
environment, companies must attach great importance to the various uncertained risks,
therefore, it is urgent to strengthen and improve the internal corporate control of the business
system construction and operation. Strengthen and improve internal control and management
of enterprises to prevent and control the risks has become the only way to ensure the
sustainable development of enterprises.
As the basic industry in China, the operation of power enterprise achieves widespread
concern. Under the environment of national grid company ―Three Intensifications Five
Systems‖, the previous intern control system can notadapt to the new environment, power
company must put forward higher requirement in business management. Thus, it is imperative
for A power company to optimize the internal control system.
This paper first introduces the background and research status at home and abroad, then
describes the principles of internal control theory and the construction of internal control
system in detail to lay a basic for the internal control optimization in A power supply company.
Take A power supply company as an example, this paper analyzes the basic situation of the
company, describes the current supply management system of internal control situation, and
introduces the situation of A power supply company internal control from five aspects which
include internal control environment, risk assessment, control activities, information and
communication, and internal supervision. Then, this paper analyzes the problem in A power
supply company internal control system from the proposed five aspects and points out 17
problems such as false financial data, the defective incentive system. Finally, aiming at the
problems, this paper optimizes the A power supply company internal control system aiming at
the problems and proposed 17 optimization methodssuch as improve the internal control
system, the introduction of modern corporate governance structure, and the establishment of
life cycle management of power equipment assets. According to the optimization results, this
paper puts forward the optimized methods from four aspects, which include organizers,
information technology, operational mechanisms and assessment mechanisms, to ensure the
smooth implementation of the internal control system optimization.
Keywords:Powercompany;internal Control; optimization Study华北电力大学硕士学位论文目录
摘要.........I
Abstract .. II
第 1 章绪论........1
1.1 选题的背景和意义........... 1
1.2 国内外研究现状... 2
1.2.1 国外研究现状2
1.2.2 国内研究现状4
1.3 本文的技术路线和创新点........... 5
第 2 章企业内部控制相关理论概述....7
2.1 企业内部控制含义及发展历程... 7
2.1.1 企业内部控制含义 .... 7
2.1.2 企业内部控制理论发展历程8
2.2 企业内部控制体系建立的假设基础..... 11
2.3 企业内部控制体系的组成因素. 12
2.4 我国内部控制制度框架体系..... 14
2.4.1 基本规范说明 .......... 15
2.4.2 企业内部控制配套指引说明 .......... 15
2.5 本章小结. 16
第 3 章 A 供电公司内部控制体系现状概述17
3.1A 供电公司基本情况介绍.......... 17
3.2 供电公司内部控制管理概述..... 17
3.2.1 供电公司内部控制建设原则 .......... 17
3.2.2 供电公司内部控制管理 ...... 19
3.2.3 供电公司内部控制的作用 .. 22
3