【作者】 杨莉；

【导师】 丁岳维；

【作者基本信息】 长安大学 ， 会计（专业学位）， 2017， 硕士

【副题名】以A电网为例

【摘要】 随着国家电力体制改革以及节能减排要求的不断深入,电网企业的经营和管理也受到了前所未有的挑战,电网企业面临一定程度上的财务风险。因此,在国家调控、行业监管的宏观环境下,如何管控企业财务风险已成为电网企业需要思考的问题。在此研究背景之下,本文将电网企业作为主体,以A电网企业作为案例,基于内控理论研究如何进行电网企业的财务风险管控。首先,分析财务风险和内部控制的理论问题,基于内控理论详细概括了财务风险管控的目标和原则,并且对企业财务风险管控的程序进行了研究,为本文的后续研究奠定理论基础。其次,在理论分析的基础之上,本文对电网企业面临的外部环境进行了分析,通过分析可以看出,电网企业普遍面临着国家宏观政策调控以及国家节能减排要求等环境的影响。最后,以A电网企业为例,对A电网企业的财务风险状况进行了分析,并且概括了当前A电网企业财务风险管控方面存在的问题。最后,本文根据内控的相关理论和方法,提出了A电网企业财务风险管控体系如下:一是构建财务风险的控制环境,包括治理控制系统,财务控制系统,业务控制系统,审计控制系统;二是识别负面事项,运用德尔菲法根据电网企业的主要财务活动对电网企业财务风险因素进行识别,以明确与财务风险因素相联系的业务活动;三是评估财务风险,根据已有的评估标准,运用层次分析法确定权重的原理来确定风险因素的重要程度,然后集中关注重要风险因素,抓住主要矛盾,确认管控和防范的重点;四是对重要风险提出有效的解决措施;五是进行财务风险管控的监督;六是财务风险管控的汇报与沟通。通过本文的研究,提出了A电网企业财务风险管控体系的策略构想,为电网企业控制财务风险,制定出针对性的管理措施起到借鉴作用和参考价值。更多还原

【Abstract】 With the reform of the national electricity system and the deepening of energy conservation and emission reduction,the operation and management of power grid enterprises are also facing unprecedented challenges.The power grid enterprises are facing some degree of financial risk.Therefore,under the macro environment of state regulation and industry supervision,how to control and control enterprise financial risk has become a problem for power grid enterprises.In this research background,this paper takes the power grid enterprise as the main body,and takes A power grid enterprise as a case.Based on the internal control theory,this paper studies how to control the financial risk of the power grid enterprise.First of all,the analysis of financial risk and internal control theory,internal control theory detailed summary of the objectives and principles of financial risk management based on enterprise financial risk control,and the program is studied,which lays the theoretical foundation for the follow-up research.Secondly,on the basis of theoretical analysis,this paper on the power grid enterprises are facing the external environment are analyzed.Through the analysis we can see that the power grid enterprises are generally facing the impact of the national macro-control policies and the national energy-saving emission reduction requirements of the environment.Finally,taking A power grid enterprises as an example,the paper analyzes the financial risk status of A power grid enterprises,and summarizes the existing problems in the financial risk management and control of A power grid enterprises.Finally,according to the theory and method of internal control,this paper puts forward the financial risk management and control system of A power grid enterprise as follows:One is the construction of financial risk control environment,including control system,financial control system,service control system,audit control system;the two is to identify the negative issues,using Delphy Fa to identify the power grid enterprises financial risk factors according to the main financial activities of power grid enterprises,in order to clear the financial risk factors associated with business activities;three financial risk assessment,according to the evaluation criteria,use AHP to determine the importance of risk factors to determine the weight of the principle,and then focus on the important risk factors,seize the main contradiction and confirm the key to prevent and control;four is to put forward some effective measures of risk;five is the audit and supervision of financial risk control the six is reporting and communication;financial risk management.Through this research,put forward the strategy of financial risk control system of A power grid enterprises and its protection measures for power grid enterprise financial risk control,to develop targeted management measures play a reference value.更多还原