摘要
电力行业的市场化改革正深刻地影响电力企业的经营和管理。行业的市场化
意味着竞争的加剧和垄断地位的动摇，同时也意味着电力企业经营风险系数的增
大。对于电力企业而言，通过科学的、合理的内部控制以化解外部环境变化所带
来的经营风险就显得尤为重要和势在必行。本文以处于改革开放前沿的 A 供电
公司为例，研究公司的内部控制及其优化问题具有一定的实践意义

本文首先通过文献调研的方法，搜集相关领域的研究成果，为本研究奠定理
论基础。其次，紧密围绕内部控制五要素，从内部环境、活动控制、信息协同、
内部监督、风险评估层面定性分析 A 供电公司的内部控制现状，发现存在人力
资源管理、内部信息交流与沟通、预警机制有效性、内部审计有效性、内部监督
有效性、风险管理制度有效性存在的不足。同时，在行业属性、外部监督、内部
管理和内部控制的局限性四方面分析导致问题存在的原因。然后，利用模糊评价
法，对该公司的内控体系的运行情况进行评估，以及对问题成因进行分析验证

最后，针对 A 供电公司的实际情况，基于内部控制五要素，给出若干的内部控
制工作的优化对策

关键词：供电公司；内部控制；内控评价；改进措施II
ABSTRACT
The market-oriented reform of power industry deeply affects the operation and
management of the electric power enterprise. Market-oriented industry means that the
competition has been come and its original monopoly position has begun to shake.
It also means the increase of the electric power enterprise management risk coefficient.
For electric power enterprises, through scientific and rational internal control to
resolve the management risk which is brought about by external environmental
changes is particularly important and imperative. This paper takes A power supply
company limited which is in the forefront of reform and opening-up as an example to
study the internal control of this company and its optimization problems. So this study
has certain practical significance.
First, by the method of literature research, this paper collects related research results
which are a theoretical foundation for this study. Secondly, from the internal
environment, control activities, information together, the internal supervision, risk
assessment and so on four aspects, it qualitatively analysis the present situation of A
power supply company limited is internal control, and finds that there is some
problems, such as human resources management, the internal information exchange
and communication, early warning mechanism, the effectiveness of internal audit, the
effectiveness of internal supervision, the effectiveness of risk management system and
so on. And then, it constructs the integration risk management theory of internal
control evaluation index system, and using the index system to evaluate the internal
control of A power supply company limited. Finally, according to the actual situation
of A power supply company limited, several optimization countermeasures for the
internal control are advanced.
Key Words：Power Supply Company; Internal Control; Internal Control Evaluation;
Corrective ActionsIII
目 录
摘要........I
ABSTRACT. II
1 绪论.........1
1.1 研究背景与价值.1
1.1.1 研究背景.1
1.1.2 研究价值.1
1.2 研究现状与述评.2
1.2.1 国外研究现状.....2
1.2.2 国内研究现状.....3
1.2.3 相关研究评论.....5
1.3 研究内容与框架.5
1.3.1 研究内容.5
1.3.2 研究框架...6
1.4 研究方法与创新..7
1.4.1 研究方法...7
1.4.2 研究创新...7
2 基础理论.8
2.1 内部控制..8
2.1.1 概念与意义...........8
2.1.2 内部控制理论.......9
2.2 内部控制评价.... 11
2.2.1 概念与意义......... 11
2.2.2 内控评价理论.....13
3 A 供电公司内部控制现状.......16
3.1 公司概况16
3.1.1 发展情况.16
3.1.2 组织架构.17
3.2 内部控制现状情况........17
3.3 内部控制存在的问题....20
3.4 内部控制问题的成因....21
3.4.1 行业属性原因.....21
3.4.2 外部监督原因.....21
3.4.3 内部管理原因.....22
3.4.4 内部控制的局限性.........22
4 A 供电公司内部控制评价.......23
4.1 模糊评价法........23
4.1.1 模糊评价法概述.
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