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MBA硕士论文_绍兴供电公司往来账款内部控制研究DOC

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文本描述
摘要
内部控制是企业经营管理的关键环节,对于加强企业的组织管理、实现企业的经营
目标具有重要的作用,也是衡量现代企业管理水平的一项重要标志

电力行业是国家的基础行业,在国民经济中发挥着极其重要的作用,具有投资金额
大、设备分散、资金密集的特点。随着电力体制改革的逐步深入,电网两端市场化机制
稳步推进,跨区购售电的新管理模式正在不断创新,客户结构复杂化,销售和采购信息
管理层次细化,前端业务调整滞后的风险会直接体现在末端的财务管理环节,尤其蓄积
在往来账款管理环节上。国有供电企业经营及投资规模大,业务量多,往来账款管理风
险高,电力行业的整体转型让企业往来款项风险防控成为重点,因此有必要通过有效的
内部控制措施,降低往来款管理风险,保证供电企业资金资产安全,顺利实现经营发展
目标

本文以绍兴供电公司为研究对象,运用文献分析法、实地调研法、定量分析法等几
种的方法,对该公司往来款内部控制的现状进行了分析,对照 COSO 报告的内部控制五
要素,指出了往来款内部控制管理中存在五类问题。并针对这五类问题分别对内控制度
进行了优化,改进建议如下:构建重视往来款管理的企业文化;构建业财协同管理体系;
建立健全往来款风险评估体系;统一往来款业务管理规范;创新业财协同分类管控手段;
开发往来款管理集成平台;构建往来款监测平台,以及量化绩效考核等,为改进往来款
的内部控制提出合理化建议,多效并举提高内部控制的执行水平

绍兴供电公司是国网系统的地市级子公司,其往来款内部控制建设背景、经营管理
现状、内部控制存在的问题在一定程度上能代表同类供电企业内控建设执行中存在的问
题。因此针对绍兴供电公司提出的往来账款内控改进思路和优化措施在某种程度上对于
其他地市供电公司具有一定的借鉴意义

关键词:供电公司;往来账款;内部控制华北电力大学硕士学位论文
II
Abstract
Internal control is a key link in the process of enterprise management, which plays an
important role to strengthen enterprise&39;s organization and management, achieve the
management goal, as well as a symbol of modern enterprise management level.
Electric power industry is the basic industry of the country, which plays an extremely
important role in national economy. Large investment, scattered equipment and intensive
capital are the typical characteristic of it. With the accelerated development of electric power
system reform, market mechanism steadily move on both ends of the power grid.
Interregional power trading is continuously innovating and customer structure become more
complicated. Sales and purchasing information management level are more refined.
Meanwhile, the end of the financial management link will be affected owning to the lagged
adjustment of front business., especially obvious in the current account management.
State-owned power supply ,the large investment size ,the high current account management
risk of the electric power industry as well as the whole transformation of it make enterprise
current payment risk prevention significant. So it is necessary for power industry to reduce the
current risk management by effective internal control measures , in order to ensure the safety
of power supply enterprise capital assets and achieve business development goals smoothly.
This paper takes Shaoxing Power Supply Company as the research object and analyses
the present situation of internal control of company’s current account using literature analysis
methods, field research method, quantitative analysis method. Comparing the five elements of
internal control of COSO report, it points out that there are five kinds of problems in the
internal control management. According to these five questions, the internal control system is
optimized respectively improvement suggestions are as follows: Build enterprise culture
attaching importance to the current account management; Build collaborative management
system between business department and the finance department.Establish and improve the
current account risk assessment system; Unify standard between business management of
current account;Innovate collaborative classification and management means between
business department and the finance department. Develop management integration platform
of current account.Construct the monitoring platform of current account. Build quantitative
performance evaluation, etc. Put forward reasonable suggestions to improve the internal
control of the current payment and improve the level of internal control.华北电力大学硕士学位论文
III
Shaoxing Power Supply Company is the city level subsidiary of the State Grid
system ,so the background of current account internal control construction, the present of
operation and management, and the problems of internal control can represent the problems
existing in the internal control construction of similar power supply enterprises to a certain
extent. Therefore, the internal control improvement ideas and optimization measures proposed
by the Shaoxing Power Supply Company have some reference significance for the other city
power supply companies to some extent.
Keywords: electric power supply company,the current account,Internal control华北电力大学硕士学位论文
IV
目 录
摘要 ..... I
Abstract ...... II
第 1 章 绪论 .. 1
1.1 选题的背景及意义 ... 1
1.1.1 选题的背景...... 1
1.1.2 选题的意义...... 2
1.2 国内外研究现状 ..... 3
1.2.1 国外研究现状.... 3
1.2.2 国内研究现状.... 4
1.3 研究内容和方法 ..... 6
1.3.1 研究内容........ 6
1.3.2 研究方法 ........ 7
第 2 章 内部控制理论基础 .......
。。。以上简介无排版格式,详细内容请下载查看