电力企业集团内部审计相关问题研究

发布时间：2018-11-24 14:10

【摘要】：在内部各法人企业纷纷建立和完善现代企业制度与有效公司治理结构的大背景下,内部审计作为一种重要的经济监督形式已经日益为电力企业集团管理当局所重视。本文围绕如何对当前电力企业集团内部审计加以改进和完善这一中心议题,从内部审计存在和发展的理论体系、组织体系及运作机制等三方面展开论述,试图为电力企业集团更好地开展内部审计工作提供理论上的支撑与实务上的借鉴。文章分为四个部分,各部分内容及创新点如下: 第一部分,导论。通过对电力企业集团内部审计发展历程的简要回顾,提出当前对电力企业集团内部审计加以改进和完善的必要性和研究该课题的重要意义。第二部分,探讨在受托经济责任理论、公司治理结构理论及内部控制理论等理论的指导下,如何建立适合电力企业集团内部审计的理论体系。笔者从电力企业集团内部审计的定义、动因、性质、目标、职能、作用、范围及重点等方面加以明确,对相关理论描述进行创新,使其成为一个完整的体系。第三部分,从领导体制、组织形式、组织框架及人员的配备及管理等四个方面探讨作为内部审计职能物质载体的内部审计组织体系的构建与完善。笔者从电力企业集团的组织特征出发,提出内部审计机构应选择行政隶属于董事长或总经理、职能隶属于监事会的双重领导模式,集权与分权相结合的组织形式,并设计出电力企业集团内部审计的组织框架图。第四部分,笔者尝试从独特的视角—即决策机制、协调机制、优化机制、反馈机制、制约机制、监控机制、动力机制等几个方面来探讨电力企业集团内部审计达成有效运行的途径。
[Abstract]:Under the background of the establishment and improvement of modern enterprise system and effective corporate governance structure, internal audit, as an important form of economic supervision, has been paid more and more attention to by the management authorities of electric power enterprise groups. This paper discusses how to improve and perfect the internal audit of electric power enterprise group from three aspects: the theoretical system of the existence and development of the internal audit, the organization system and the operating mechanism. This paper tries to provide theoretical support and practical reference for electric power enterprise group to carry out internal audit work better. The article is divided into four parts, each part content and innovation as follows: the first part, introduction. Based on a brief review of the development of internal audit in electric power enterprise groups, the necessity of improving and perfecting the internal audit of electric power enterprise groups and the significance of studying this subject are put forward. In the second part, under the guidance of the theory of entrusted economic responsibility, the theory of corporate governance structure and the theory of internal control, how to establish a theoretical system suitable for the internal audit of electric power enterprise groups is discussed. The author clarifies the definition, motivation, nature, goal, function, scope and focus of internal audit of electric power enterprise group, and innovates the relevant theoretical description to make it a complete system. The third part discusses the construction and perfection of internal audit organization system as the material carrier of internal audit function from four aspects: leadership system, organizational form, organizational framework and personnel allocation and management. Based on the organizational characteristics of the electric power enterprise group, the author puts forward that the internal audit institution should choose the organization form that the administration belongs to the chairman or the general manager, the function belongs to the double leadership mode of the board of supervisors, and the centralization and decentralization are combined. And designed the electric power enterprise group internal audit organization frame chart. The fourth part, the author tries from the unique angle of view-namely the decision-making mechanism, the coordination mechanism, the optimization mechanism, the feedback mechanism, the restriction mechanism, the monitoring mechanism, Power mechanism and other aspects to explore the power enterprise group internal audit to achieve effective operation.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45

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