风险管理下的电力企业内部控制探析 毕业论文

本科毕业设计(论文) 题目：风险管理下的电力企业内部控制探析

院系：会计学院

专业：会计学

学号：12090613**

姓名： * *

指导教师：

2016年 6月

摘要

由于我国经济水平的不断上升，大环境发生了改变，这导致企业的竞争压力越来越大，然而机遇与风险是同时存在的，如何更好地发展下去，更需要慎重进行决策，在此基础上如何更好地应对风险，构建以风险管理为导向的内控体系成为大家关注的重点。我国内部控制的理论和实践方便，都起步比较晚，人们对风险管理的认识明显不够，虽然以风险管理为导向的内部控制理论与实际操作已经开始慢慢受到重视，但目前大多数企业还没有风险评估意识，企业内部控制系统存在一定的缺陷，无法构建出完整的风险管理与内部控制相融合的成熟内控体系。内部控制以风险管理为导向，就是将风险管理与内部控制完美结合，这必将成为未来企业发展的新趋势。本文的研究可以加深一些管理者对风险管理与内部控制相融合的理解，增强企业管理者的风险管理意识，从而对企业构建更好的内控体系提供帮助，这对于其他企业也有很好的借鉴作用。本文采用理论结合实际的方法，先介绍风险管理与内部控制的相关理论知识，再通过分析风险管理下电力企业的内部控制问题，主要是组织结构方面的问题、货币资金业务方面的问题、信息与沟通方面的问题以及监督方面的问题，然后从实际出发，具体问题具体分析，找出解决办法，帮助电力企业更好地应对风险、提高风险防范能力，从而分析总结得出结论，以便相关企业能够有所参考，更好的应对风险，稳定发展。

关键词：内部控制；风险管理；电力企业

Abstract

Due to the rising of China's economy and environment changed, which leads to the enterprise competition pressure is getting bigger and bigger. However, opportunities and risks exist at the same time, how to better survive and develop, require careful decision-making, based on how to better deal with risk, construction risk management oriented internal control system become the focus of attention. Theory and practice of internal control in our country is convenient, have started relatively late, people's understanding of risk management is obviously not enough, although to risk management oriented internal control theory and practice has begun to slowly attention, but the most enterprises haven't consciousness risk assessment, enterprise internal control system exists some defects, cannot establish a mature internal control system for integration of complete risk management and internal control. Internal control risk management oriented, which combine the risk management and internal control is perfect, it will become a new trend in the future development of enterprises. This study can deepen some managers of risk management and internal control integrated understanding, enhance enterprise management and risk management consciousness, thus the enterprise build better internal control system to help, which for other enterprises also have very good reference. In this paper, the theory and practical methods, first introduced the related theory knowledge of risk management and internal control, through analysis of risk management of electric power enterprise's internal control problem, communication problems and supervision of the organizational structure, monetary funds business issues, information and channel is the main, then embarks from the reality, concrete analysis of concrete problems, find solutions and help electric power enterprises to better cope with risks, improve the ability of risk prevention, and analyzed and summarized the conclusion so that enterprises can have reference and better cope with risks and stable development.

Key words: internal control; risk management; power enterprise