评价企业是否拥有高质量的管理水平，往往用内部控制指标来衡量。良好的 内部控制制度是企业运营管理的基础，是维护企业管理者、投资者、股东以及企 业职工根本利益的重要保障，也是提升企业各部门工作效率和生产成果的良药。 总而言之，企业内部控制的有效性直接影响企业稳定的发展，以及在运营过程中 信息的准确性、运营方法的可行性和企业抵抗风险能力的强弱。内部控制评价体 系的有效性是企业进行日常工作的重要基础，同时也是优化企业资源的重要方 式，通过提高企业内部控制的有效性还可以使企业达到利益的最大化，防控内外 部风险，从而促进企业的长期持续发展。 内部控制被称为现代企业 CFO 的法典建设，内部控制体系的完善程度是影 响资本市场投资者对光正集团投资信心的关键因素之一。完善的内部控制体系会 增强投资者对公司披露财务报告真实、全面、可靠的信心，同时内部控制体系的 完善程度也在一定程度上帮助投资者了解公司的经营效率和业绩效果是否处于 健康良好的状态。本文以《内部控制-整合框架（COSO-IC）》、《企业内部控 制基本规范》及配套指引为基础，通过控制环境、风险评估、控制活动、信息与 沟通、监督五个维度，对光正集团燃气公司内部控制现状进行评价分析的过程中， 发现以下问题，（1）内部环境中存在权责分配不合理，人力资源缺乏，企业缺 乏凝聚力等问题；（2）控制活动中存在资金使用效率低下，资源浪费，库存积 压、款项无法收回等问题；（3）控制手段中存在合同疏漏，监控不力、系统缺 失等问题。并根据问题提出了光正集团燃气公司内部控制优化建议，（1）公司 的内部机构设置应当聚焦于是否合理设置了内部机构，内部机构的运转是否符合 预期，还应当规范各个岗位的职责，使员工明确知道自己的工作内容；（2）财 务工作负责人要严格把控资金的使用情况，集中采购，数额巨大的或者对公司特 别重要的采购活动应注重对公司资产的管理，加强企业资产保护意识要建立和完 善客户的信用档案以此来减少公司发生损失的几率，增加公司的有效业务；（3） 公司应当聘请专业人员，让他们加入到谈判队伍中建立适合自身发展需要、符合 公司运营模式和业务内容的信息系统，进行风险的管理和防范。 针对前期评价分析发现的问题，提出内部控制标准的制定是光正集团燃气公新疆大学硕士研究生学位论文 II 司建立完善内部控制的首要工作。光正集团燃气公司内部控制标准手册的建立及 完善是内部控制标准的载体和工作成果。通过内部控制标准操作手册的编制，可 以明确的指导光正集团燃气公司按照集团下发的内部控制标准执行，严格遵循经 营和财务报告制度，并保证公司业务活动和会计记录的真实、完整、可靠。同时 对光正集团燃气公司内部控制标准的有效实施流程提出建议，确保内部控制手册 实施的落地性和有效性。 关键词，光正燃气；内部控制诊断；COSO 内部控制整合框架；内部控制标准新疆大学硕士研究生学位论文 III Abstract Evaluating whether an enterprise has excellent management quality is often measured by internal control. A good internal control system is the basis for maintaining the operation and development of an enterprise, a good medicine for improving the work efficiency and production results of various departments of an enterprise, and an important guarantee for safeguarding the fundamental interests of enterprise managers, investors, shareholders and employees. In a word, whether the internal control system is effective or not is directly related to the stability of enterprise operation, the accuracy of information communication, the feasibility of operation methods and the strength of enterprise risk resistance. The effectiveness of internal control evaluation system is not only an important basis for enterprises to carry out daily work, but also an important way to optimize enterprise resources. By improving the effectiveness of internal control, enterprises can maximize their interests, prevent and control internal and external risks, thus promoting the long-term sustainable development of enterprises. Internal control is called the code construction of modern enterprise CFO. The perfection of internal control system is one of the key factors affecting the confidence of capital market investors in the investment of Guangzheng Group. Perfect internal control will enhance investors' true, comprehensive and reliable confidence in the financial reports disclosed by the company's management. At the same time, internal control will help investors understand whether the company's operating efficiency and performance are in a healthy and healthy state. This article is based on the Internal Control-Integration Framework (COSO-IC), internal control develops with the development of people's management practice. From the initial simple internal restraint to the overall framework of today's internal control, its control objectives also extend from anti-corruption and error correction, ensuring property safety to risk prevention and improving business performance. The theoretical research of internal control started relatively late in China, but because of drawing lessons from the international advanced research results of internal control, the Basic Standards of Enterprise Internal Control, which is suitable for the actual situation of Chinese enterprises. The paper analyzes and analyzes the internal control status of新疆大学硕士研究生学位论文 IV Guangzheng Group Gas Company and finds the following problems: (1) The internal environment has unreasonable distribution of powers and responsibilities, low operational efficiency, lack of human resources, imperfect personnel management and incentive and restraint systems for key positions, lack of cohesiveness of enterprises, lack of teamwork, and lack of risk awareness; (2) In the control activities, there are problems such as inefficient use of funds, shortage of stocks, waste of resources, occupation of funds, derogation of value, unclear ownership and unsatisfactory sales, inventory backlog, and uncollectible payments; (3) contracts in control means Omissions, poor monitoring, lack of systems, unreasonable planning, improper development of authorization, and inadequate maintenance or security measures. According to the problem, the internal control optimization suggestions of Guangzheng Group Gas Company were put forward: (1) It should pay attention to the rationality of internal organization setting and the efficiency of operation, clarify the duties and responsibilities, job conditions and work requirements of each position, and formulate and cultivate the characteristics of the enterprise. Development vision, values, business philosophy, entrepreneurial spirit and risk prevention awareness; (2) Strengthen the unified monitoring of the subsidiary's capital business, explore the centralized management and control model of financial companies, fund settlement centers, etc., establish a return management system and strengthen fixed assets The control of disposal, improve the customer credit file, pay attention to the changes of important customer credit; (3) should strengthen the contract registration management, implement the closed process of the whole process of the contract, and propose the project construction plan according to the overall planning of the information system construction. In view of the problems found in the preliminary evaluation and analysis, it is proposed that the formulation of internal control standards is the primary task for Guangzheng Group Gas Company to establish and improve internal control. The establishment and improvement of the internal control standard manual of Guangzheng Group Gas Company is the carrier and work result of internal control standards. Through the preparation of the internal control standard operation manual, it can be proved in the form of documents that Guangzheng Group Gas Company has consistently followed the regulations for use, realized a reliable operation and financial reporting system, and ensured the true and complete business activities and accounting records of the company. reliable. At the same time, an implementation新疆大学硕士研究生学位论文 V process proposal was made for the implementation of the internal control standards of Guangzheng Group Gas Company to promote the effectiveness of the implementation of the internal control manual. Key words，Guangzheng Gas，Internal Control Diagnosis，COSO Internal Control Integration Framework，Internal Control Standards新疆大学硕士研究生学位论文 VI 目录 摘要 ........