Category Number： Level of Secrecy：
Serial Number ： Student Number：50121251144
Master's Dissertation of Chongqing University of Technology
Research on internal control optimization
of C water group based on ladder water
price model
Postgraduate: Zhao Ping
Supervisor： Porf.Li Ming
Degree Category： Professional Degree
Specialty: MBA
Research Direction: Financial Management
Training Unit: MBA Education Center
Thesis Deadline: March 23,2018
Oral Defense Date: May 26,2018
I
摘要
长期以来，我国城市供水采用了计划经济的模式，水资源的稀缺性反映不足，水
资源供需矛盾日益突出。2013年，我国明确要求“2015年底前，设市城市原则上要
全面实行居民阶梯水价制度。”C水务集团自2012年开展内部控制体系建设以来，
部分问题尚未得到有效解决。随着我国阶梯水价的强制推进，2016年C市全面执行
阶梯水价，C水务集团在经营管理方面中面临着经营环境变化、内部外部风险增加等
诸多不确定性风险，极大地增加了经营业务风险及管理难度，为企业的风险防范带来
严峻考验，内部控制体系亟需进一步研究及优化完善
本文采用文献资料法、案例分析法、实地调查法等研究方法，以C水务集团为研
究对象，研究了供水企业在阶梯水价模式下内部控制及其优化问题。论文共有六个部
分: 第一部分为绪论，主要阐述了研究背景和意义、文献综述、研究内容、研究方法
以及创新点；第二部分是理论基础，包括价格理论、内部控制理论和风险管理理论；
第三部分介绍了C水务集团内部控制现状、C市阶梯水价方案；第四部分分析了C
水务集团在内部控制方面存在的主要问题及其原因；第五部分为优化C水务集团的
内部控制研究，明确了内部控制的优化思路和步骤，重新制定内部控制缺陷标准，从
调整组织结构、完善管理制度及业务流程、健全考核机制、解决阶梯水价特有风险、
重塑内控理念等方面提出了优化方案；第六部分是研究结论
本文提出的优化研究内部控制的措施不仅在理论上可行，同时，在实务中也具备
可操作性。本文以C水务集团为研究对象，提出优化内部控制的对策建议，是在基
于全面性、重要性、制衡性、适应性和成本效益原则的前提下，通过破除国有垄断供
水企业因循守旧的管理，完善内控体系，有效进行内部风险控制，对已经实施阶梯水
价的全国大中城市的国有供水企业具有一定的推广和借鉴价值，为国有供水企业在阶
梯水价模式下内部控制方面的建立和优化，探索一条具有实际操作性的务实道路
关键词：供水企业，阶梯水价，内部控制，优化
III
Abstract
For a long time, the urban water supply in China has adopted a planned economy
model, the scarcity of water resources is insufficient and the contradiction between supply
and demand of water resources is becoming more and more prominent. In 2013, China
made it clear that by the end of 2015, the city city should be set up in principle of the
system of the water price of the residents. C water affairs group has not been effectively
solved since the construction of the internal control system in 2012. With the enforcement
of China's price ladder, 2016 C, the full implementation of the price ladder, C water group
in management is faced with the change of business environment, the internal and external
risk increase the uncertainty of risk, greatly increases the business risk and management
difficulty, for enterprise risk prevention brought a severe test, and further study to improve
the internal control system need to be optimized.
Based on literature, case analysis, field investigation and other research methods, this
paper takes C water group as the research object, and studies the internal control and
optimization of water supply enterprises under the ladder water pricing mode. This thesis
consists of seven parts: the first part is the introduction, the main research background and
significance, literature review, research contents, research methods and innovation; the
second part is the theoretical basis, including the theory of risk management and internal
control theory, price theory; the third part introduces the present situation of internal
control, C water group C price ladder the fourth part analyzes the plan; C water group to
control the main problems and reasons in the interior; the fifth part is the research on
Optimization of internal control of C water group, clear ideas and steps of optimization of
the internal control, re enact the defects of internal control standards, from the adjustment
of organizational structure, improve the management system and business process,
improve the assessment mechanism the price ladder, solve specific risk, internal control
and other aspects of the concept of remodeling optimization scheme; sixth part is the
conclusion of the study.
The measures proposed in this paper to optimize the study of internal controls are not
only theoretically feasible, but also practical in practice. This paper takes C Water Group
as the research object and puts forward the countermeasures and suggestions for
optimizing internal control. It is based on the principle of comprehensiveness, importance,
balance, adaptability and cost-benefit. It will be completed by breaking away from the。