【作者】 薛小宁；

【导师】 何丽红；

【作者基本信息】 兰州大学 ， 工商管理， 2012， 硕士

【摘要】 2002年美国通过《萨班斯—奥克斯利法案》,对公司内部控制的严格要求将全球对内部控制的关注推到了前所未有的高度。本研究根据国内外企业内部控制理论与实践的发展进程,针对在美上市的华能国际电力股份公司(简称华能国际)内部控制体系的建设进行相关研究,探索中国大型企业内部控制体系的建立和改进举措。本文首先梳理了企业内部控制的相关文献资料,从理论和实践两方面分析内部控制的本质和具体规范,指出自主性和预防性是企业内部控制的本质特性,相对于外部控制,内部控制具有控制成本低、效果好,减少外界组织对企业自主权干预等优势；内部控制的实践经历了个内部牵制、内部控制制度、内部控制结构、内部控制整体框架(COSO)、内部控制风险管理框架(COSO-ERM)等五个阶段；我国的内部控制取得了较大发展,但与发达国家间存在着巨大差距。通过对华能国际内部控制体系建设的背景、基本构成、管理特点与现状等的分析,本文认为,华能国际的内部控制体系建设虽然取得了较好的效果,但仍存着一些缺陷,主要体现在：企业内部控制规范与实际运作存在脱节；内外监督不够,实施内部控制压力不足；经营者变动影响内部控制执行力；内部控制的认识模糊,管理人员观念相对滞后。最后,结合国内外企业内部控制的理论与实践,本文认为应该从以下四个方面改进华能国际的内部控制体系：(1)适时改变企业法人治理结构,改善内部控制环境；(2)强化员工培训,提高专业素养；(3)强化预算管理,确保控制工作行之有效；(4)从国家层面加强规范制度建设,促使内部控制标准化。华能国际作为中国大型上市中央企业,其内部控制体系的建设具有一定代表性,本文的研究成果对于改进央企内部控制体系,推进其他企业内部控制体系建设都具有一定借鉴意义。更多还原

【Abstract】 The United States passed the Sarbanes-Oxley Legislation in2002, which accelerates the demands of corporation internal control to the worldwide. The paper aims to study internal control system construction of listed Huaneng power International Corporation(Huaneng power international)according to corporation internal control theory in domestic and overseas and the development of practice, exploring large-scale enterprises internal control construction and improvements.Firstly, the paper combs some reference information related to corporation internal control, which analyses the nature and concrete norm of internal control, pointing that antonym and preventability is the essence of corporation internal control. Compared to the external control, internal control possesses low control cost and fair effect, decreasing external organization intervenes the autonomy rights of corporation.the development of internal control practice has five stages:internal restraint, internal control system, internal control structure, internal control overall framework(COSO),internal control risk management framework(COSO-ERM).internal control develops rapidly in our country, while it still exists huge gaps to the developed countries. Based on the analysis of the background, basic constitute, management characteristics and status of internal control in Huaneng International Corporation, the paper illustrates internal control system construction of Huaneng International Corporation has achieved good effect, but still exists drawbacks, it can be illustrated as internal control system is out of line with actual operation; internal control pressure implementation is insufficient; operators change affects internal control executive force and the managers’ understanding of internal control is ambiguous. finally, the paper holds that we can improve the internal control system of huaneng international corporation as following aspects combined with the internal control system in corporation at home and abroad:changing the governance structure of enterprise legal person timely and improving internal control environment; strengthening the staff training and improving professional quality; tightening budget management and ensuring effective control task; enhancing the norm system construction in national aspect to standardize the internal control.Due to Huaneng International Corporation as the large listed central enterprise in china, its internal control system construction is representative. The paper also can accelerate the internal control system construction of other large central enterprises.更多还原