【作者】 张伟；

【导师】 李荣锦；

【作者基本信息】 西安建筑科技大学 ， 工商管理， 2014， 硕士

【摘要】 著名经济学家闫培金曾说过,解决企业心腹之患，铸就领导驾驭才能，建立科学管理体制，内部控制是最重要的先决条件。企业经营失败、会计信息失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效。可以说：得控则强，失控则弱，无控则乱。健全有效的内部控制是企业实现可持续发展的重要制度保障。电力投资运营企业内控在我国的发展历史比较短暂，还没有相应十分成熟的体系可以照搬照用。因此，本文根据《内部控制整体框架》（即新COSO报告）理论作为理论依据，首先阐明研究的背景、目的、意义、国内外相关文献、方法、主要内容等；然后介绍内部控制相关理论基础，为解决公司实际问题奠定理论基础;之后对公司目前内控现状概况进行分析结合公司的具体情况，指出公司内部控制存在的问题有：控制环境不完善；风险意识淡薄，风险评估较弱；内部控制活动存在隐患；信息与沟通环节控制薄弱，不够通畅；内部监控乏力等；进而基于均衡模型和波特价值链重点对公司内部财务控制方案进行优化设计；接着，对公司内部控制存在的问题，逐条提出相应整改的内控优化方案及细节完善体系。最后得出结论：1、将内控制度与企业经营特点结合紧密，建立健全科学的内部控制体系是电力投资企业生产经营成功的关键;2、内部控制体系的建立适宜参考新coso五要素从环境、控制活动、风险评估、信息和沟通以及监控等五个方面着手，做到有的放矢，科学深入;3、建立和完善企业内控制度，是公司提升内部管理水平的重要途径之一。更多还原

【Abstract】 The famous economist Yan Peijin said, solve the enterprise casts a disease in ourvery vitals, leadership master, establishing scientific management system, internalcontrol is the most important prerequisite. The business failed, the distortion ofaccounting information and not law-abiding business to a large extent can be attributedto the lack of internal control or failure. Can be said:"while a stronger control, controlis weak, uncontrolled chaotic."Associate Professor, a sound and effective internal control system is an importantinstitutional guarantee for the sustainable development of enterprises. Power enterpriseinvestment and operation of internal control in our country is short, there is no maturesystem can imitate. Therefore, according to the "internal control integrated framework"(that is, the new COSO report) theory as the theoretical basis, first expounded theresearch background, purpose, significance, the related literature at home and abroad,method, main contents; then introduces the internal control theory, laying the theoreticalfoundation for resolving the actual problem of company after company; the currentsituation of internal control are analyzed combined with specific conditions of thecompany, points out the problems of internal control: control environment is not perfect;lack of risk awareness, risk assessment is weak; the internal control activities in danger;information and communication link control is weak, not smooth; internal controlweakness; then the equilibrium model and Potter’s value chain key the internal financialcontrol scheme, optimization design based on; then, on the problems of internalcontrol,one by one corresponding rectification control optimization scheme and detailperfect system. Conclusion:1, the internal control system and enterprise management featurescombined tightly, establish and perfect the internal control system of scientific is thekey power investment business success.2, the establishment of the internal controlsystem suitable for reference COSO five elements from the five aspects of environment,risk assessment, control activities, information and communication and monitoring andso on, do have a definite object in view, scientific deep.3, establish and perfect theinternal control system of enterprises, is one of the important ways to improve theinternal management of the company.更多还原