D燃气工程企业内部控制管理体系改进的研究

贲晓瑾

摘 要

燃气资源的经营关系着国家能源安全、经济发展以及政治等因素，政府和社会在采取宏观调控和干预措施的同时，也对企业的经营自主权造成了一定程度的限制。D公司作为燃气工程企业是本市公共产业中的重要部分，D燃气施工企业的经营具有公用性特点，与广大人民群众的切身利益息息相关。在激烈竞争时代下，D燃气施工企业等国有企业面临改革以及市场竞争的挑战，需要通过内部改革实现效率的提高和业绩的提高。

本文以燃气工程企业D公司作为分析对象，通过剖析D公司在内部控制现状，得知D公司项目成本主要存在的问题有内部控制认识不足问题、经营绩效控制不完善问题、会计信息质量差问题、信息管理机制缺失问题，而存在这些问题的原因有内部控制环境不佳、内部控制活动层面缺乏全面性和控制力、风险评估体系不够完善、信息管理及监督机制不健全等。本文针对上述问题，给出了针对D公司的内部控制的相关意见和建议。

本文的研究内容有利于D公司做好内部控制工作。本文通过将内部控制相关理论应用于具体的企业，不仅对该理论的实用性进行了检验，还深化了内部控制的相关研究，拓宽了内部控制研究的视野。本文的研究能够有效帮助D公司提高内部控制意识；有利于D公司做好内部控制工作；有利于D公司做好内部风险预防工作，防患于未然，尽可能降低甚至规避内部风险造成的损失。

关键词：燃气工程企业，内部控制，体系改进

Abstract

The management of gas resources is related to the national energy security, economic development, politics and other factors. While the government and society take macro-control and intervention measures, they also limit the management autonomy of enterprises to a certain extent. As a gas engineering enterprise, D company is an important part of the city's public industry. The operation of D gas construction enterprise has the characteristics of public utility, which is closely related to the vital interests of the people. In the era of fierce competition, state-owned enterprises such as D gas construction enterprises are facing the challenges of reform and market competition, and need to achieve efficiency and performance improvement through internal reform.

In this paper, the gas engineering company D is taken as the object of analysis. By analyzing the current situation of internal control in company D, we know that the main problems of project cost in company D are insufficient understanding of internal control, imperfect control of business performance, poor quality of accounting information and lack of information management mechanism. The reasons for these problems are poor internal control environment and internal control The system lacks comprehensiveness and control, risk assessment system and information management and supervision mechanism. In view of the above problems, this paper gives some suggestions on the internal control of D company.

The research content of this paper is conducive to the internal control of D company. By applying the theory of internal control to specific enterprises, this paper not only tests the practicability of the theory, but also deepens the research of internal control and widens the vision of internal control research. The research of this paper can effectively help D company to improve the awareness of internal control, help D company to do a good job in internal control, help D company to do a good job in internal risk prevention, to prevent the unexpected, to reduce or even avoid the loss caused by internal risk as much as possible.

Keywords: gas engineering enterprise, internal control, system improvement