国家电网公司内部审计问题研究

发布时间：2018-11-24 13:01

【摘要】：我国以“厂网分开，竞价上网，打破垄断，引入竞争”为重要内容的电力体制改革，自2002年3月经国务院批准实施以来，已分别组建了国家电网公司、南方电网公司和中国华能、中国大唐、中国华电、中国国电、中国电力投资五家发电集团公司及四家辅业公司。国家电网公司设立了内部审计制度，并写入公司章程，公司本部以及区域电网公司配备了总审计师，公司本部、区域电网公司和省电力公司设立独立的审计部门，经过一年多来的运转实践，内部审计在新的体制下究竟如何深入理解改革，适应改革，服务公司的经营管理，实现公司经营目标目标?这是国家电网公司内部审计系统的热门话题和关注的焦点。因此，研究国家电网公司内部审计有关问题具有重要的理论意义与现实意义。本文首先探讨企业内部审计与内部控制的关系、企业内部审计的主要职能、作用、职责范围和主要审计内容等基本理论问题，然后针对国家电网公司的特点，进一步研究国家电网公司内部审计的目标、重点与难点问题，最后，研究福建省电网公司内部审计运作过程中存在的主要问题及其成因，对如何加强福建省电网公司内部审计工作提出了具体措施。本文的主要观点与创新：(1)企业内部审计是企业管理控制系统中的一个重要组成部分，是监督内部控制的主要力量，推动着内部控制不断完善；(2)企业内部审计具有监督、评价鉴证、信息沟通和咨询服务四大职能，，这四大职能具有紧密的内在联系，不能机械割裂，但针对特定的审计项目，由于委托人的不同，四大职能可以有所侧重，并随着环境的变化不断发展；(3)内部审计是企业管理系统中的“反馈部件”，围绕经济责任的有效履行、企业规章制度的建立健全和有效执行以及资本的保值增值，分别具有三大审计目标、三大审计内容和三大审计作用；(4)以福建省电网公司为例，着重分析了内部审计存在的主要问题及其成因，在此基础上，对如何加强福建省电网公司内部审计工作提出了若干对策。
[Abstract]:The electric power system reform in our country, which takes the important content of "separation of power plant and network, bidding for the Internet, breaking monopoly, introducing competition" as the important content, has formed the State Grid Company separately since it was approved and implemented by the State Council in March 2002. China Southern Power Grid and China Huaneng, Datang China, China Huadian, China National Power, China Power Investment five Generation Group companies and four subsidiary companies. The State Grid Company has set up an internal audit system, which is written into the articles of association. The company headquarters and the regional grid company are equipped with the chief auditor, the company headquarters, the regional grid company and the provincial power company to set up independent audit departments. After more than a year of operation practice, how can internal audit understand the reform, adapt to the reform, serve the management of the company and realize the business objectives under the new system? This is the hot topic and focus of the State Grid Company's internal audit system. Therefore, it is of great theoretical and practical significance to study the internal audit of State Grid Company. This paper first discusses the relationship between internal audit and internal control, the main functions, responsibilities and audit contents of internal audit, and then aims at the characteristics of State Grid Company. Further research on the objectives, key points and difficult problems of the internal audit of State Grid Company. Finally, the main problems and their causes in the operation of the internal audit of Fujian Power Grid Company are studied. This paper puts forward some concrete measures on how to strengthen the internal audit of Fujian Power Grid Company. The main viewpoints and innovations of this paper are as follows: (1) the internal audit is an important part of the enterprise management control system and the main force of supervising the internal control, which promotes the continuous improvement of the internal control; (2) Internal audit of enterprises has four functions: supervision, evaluation and verification, information communication and consulting service. These four functions are closely related and cannot be separated mechanically, but for specific audit projects, due to the different clients, The four functions can be focused on and develop with the change of environment; (3) Internal audit is the "feedback component" in the enterprise management system. It has three audit objectives: the effective implementation of economic responsibility, the establishment and effective implementation of enterprise rules and regulations, and the maintenance and appreciation of capital. Three audit contents and three audit functions; (4) taking Fujian Power Grid Company as an example, this paper emphatically analyzes the main problems and causes of internal audit, and puts forward some countermeasures on how to strengthen the internal audit work of Fujian Power Grid Company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

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