摘要
摘要
城市管道燃气行业投资金额大，且投资回收周期较长，涉及的业务活动复
杂，资金活动频繁，若管理不善会给企业带来诸多风险。由于燃气具有很强的
的公益属性，因此，燃气市场在当前仍然以国有控股燃气公司为主导，具有较
强的地域垄断性，这也导致部分国有企业经营管理粗放，安于现状。但近年来，
国家加强了对公用事业的改革力度，民营资本、海外资本以合作或者合资的形
式参与到燃气行业的建设和运营，推动这个行业发展的同时也加速了这个行业
的竞争，竞争的加剧会导致行业利润下行，由于燃气行业事关人民的生活质量，
因此，国家对于燃气的执行价格一直严格管控，如果燃气公司安于现状，内部
管理懈怠，不力求改进，企业的盈利空间将会不断下滑，不但会严重阻碍企业
的良性发展，甚至会面临生存危机。
本文研究的A燃气公司主要经营城市管道燃气销售业务，是一家地方国有
独资企业，地处经济不发达的西部偏远地区，内部控制管理水平远远落后于经
济发达地区，自公司成立以来业务规模虽然在逐年增长，但由于企业内部管理
水平低效，成本费用控制不到位导致企业的经营成效一直处于十分低位的状态，
长此以往，将不利于企业的良性发展。本文综合采用访谈调查法，文献研究法
与案例分析法，以内部控制五个要素理论、委托代理理论为基础展开对A公司
现有内部管理情况的分析、研究。分析发现：①A公司内部控制环境存在组织机
构设置不完善的问题；②控制活动存在全面预算管理无成效、财务管理不得力、
采购活动缺少监管、工程施工成本控制不到位的问题；③监督环节存在未设立
专门的监督部门、监督机制不健全的问题。针对以上问题，本文提出相应的优
化建议：对其组织机构进行调整，增设专业委员会和职能部门，增加部门联席
会议机制；优化全面预算管理、改进资金审批支付流程、物资采购管理流程，
对于工程施工成本的管控提出了改进建议。针对A公司在全面预算管理与内部
监督两个方面存在更为严重的缺陷，本文对此提出了较为详细的改进意见：强
化预算组织管理机构、优化预算管理流程、加强预算执行考评；加强企业监督
力量，成立审计委员会和审计部，制定审计原则，明确审计工作程序、加强审
计考评。
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摘要
通过对A燃气公司的内部控制进行改进和优化，提升了该公司的抗风险能
力，对于企业后续规范、良性的运营增强了保障。同时也对类同于A公司，在
内部控制方面存在相似问题的地方国有企业提供了借鉴和启发。
关键词：内部控制燃气公司风险管理
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Abstract
Abstract
The investment amount of urban pipeline gas industry is large, the investment
recovery cycle is long, the business activities involved are complex and the capital
activities are frequent. If it is mismanaged, it will bring many risks to the enterprise.
Due to the strong public welfare attribute of gas, the gas market is still dominated by
state-owned holding gas companies and has strong regional monopoly, which also
leads to extensive operation and management of some state-owned enterprises and
complacency with the current situation. However, in recent years, the state has
strengthened the reform of public utilities. Private capital and overseas capital
participate in the construction and operation of the gas industry in the form of
cooperation or joint venture, which not only promotes the development of the
industry, but also accelerates the competition in the industry. The intensification of
competition will lead to the decline of industry profits. As the gas industry is related
to people's quality of life, therefore, The state has been strictly controlling the
executive price of gas. If gas companies are satisfied with the current situation, slack
internal management and do not strive for improvement, the profit space of
enterprises will continue to decline, which will not only seriously hinder the sound
development of enterprises, but also face survival crisis.
A gas company studied in this paper is mainly engaged in urban pipeline gas
sales business. It is a local wholly state-owned enterprise. It is located in the
economically underdeveloped western remote areas, and the internal control
management level is far behind the economically developed areas. Since the
establishment of the company, although the business scale has increased year by year,
due to the low efficiency of the internal management level of the enterprise, Cost
control is not in place, leading to the business effectiveness of the enterprise has been
in a very low state. In the long run, it will not be conducive to the benign
development of the enterprise. Based on the five elements theory of internal control
and principal-agent theory, this paper comprehensively adopts the methods of
interview and investigation, literature research and case analysis to analyze and study
the existing internal management of company A. The analysis found that:① the
internal control environment of company a has the problem of imperfect
organizational structure;② There are some problems in the control activities, such
as ineffective comprehensive budget management, ineffective financial management,
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