电力企业固定资产内部控制优化研究——以A公司为例-审计-毕业论文

电力企业固定资产内部控制优化研究

——以A公司为例

摘要：对电力企业来讲，核心竞争力的强弱是其在市场环境中赢得竞争优势的关键，但核心竞争力并非是一成不变的，在不同的时间应当有所侧重，未来国际竞争的激烈化要求电力集团要必须提高基于资产的核心竞争力。固定资产的内部控制过程较为复杂，一般涉及固定资产价值的评估、设备投入生产过程后的运维，设备的升级改造以及设备到达年限后的报废处置等必要管理环节，复杂的过程导致了固定资产内部控制的难度加大。电网企业现今阶段并没有对此有过多的关注与优化，一是由于固定资产本身的管理难度大，二是由于电网企业内部对于固定资产管理的重视程度不够，加上原本公司部门体系的固定化，这些都大大的影响了电网企业的经营效益与核心竞争力。所以采用先进的固定资产管理理论指导，加快固定资产内部控制优化进程必不可少。

本文融合了多种分析方法，并将电网企业的A公司作为分析评价对象，对一般现象进行特定情况分析，同时对不同学者的研究理论进行整合与借鉴,针对电网行业固定资产的内部控制,通过对其当前存在问题如管理粗放等以及背后产生原因的探讨，使用全寿命周期管理理论和内部控制评价理论，以提高电网公司资金的投资效益使得固定资产运营成本降低为目标，有针对性的提出优化方案，希望最终可以提高电网企业的经济效益。

关键词：电力企业固定资产资产全寿命周期内部控制评价

Abstract:For power enterprises, the strength of core competitiveness is the key to win the competitive advantage in the market environment, but the core competitiveness is not invariable, it should be focused on at different times. The fierce international competition in the future requires power groups to improve the core competitiveness based on assets. The internal control process of fixed assets is relatively complex, which generally involves the evaluation of fixed assets value, the operation and maintenance of equipment after it is put into production, the upgrading and transformation of equipment, and the disposal of scrapped equipment after it reaches the age limit, and other necessary management links. The complex process leads to the increased difficulty of internal control of fixed assets. Power grid enterprise present stage does not have too much attention, and optimization, a is difficult due to the management of fixed assets by itself, the second is due to the power grid enterprise internal management emphasis is not enough for fixed assets, plus company department system of immobilized originally, these are greatly influenced the management benefit of power grid enterprises with the core competitiveness. Therefore, it is necessary to adopt advanced fixed assets management theory to accelerate the optimization process of internal control of fixed assets.

This paper combines several analysis methods, and the grid enterprises as the object of analysis and evaluation of A company, the specific situation analysis of general phenomenon, at the same time for different scholars research theory on integration with reference, fixed assets of internal control in power grid industry, through its current problems such as extensive management, as well as the reasons behind, use full life cycle management theory and the theory of internal control evaluation, in order to improve the power grid company's funds to make the fixed assets investment benefit operating cost reduction as the goal, targeted optimization scheme is put forward, hope finally can improve the economic benefit of power grid enterprises. Key words: power enterprises, fixed assets, asset life cycle, Internal control assessment