电力信通企业废旧物资内控管理的优化策略研究  

Research on Optimization Strategies for Internal Control Management of Waste Materials in Electric Power, Information and Communications Enterprises

作　　者：李姝 俞睿默 

机构地区：[1]国网上海市电力公司信息通信公司,上海

出　　处：《现代管理》2024年第1期146-153,共8页Modern Management

摘　　要：废旧物资管理是现代企业内部控制的重要组成部分,对企业的可持续发展和资源利用效率具有重要意义。通过文献综述和现场调研,本文发现信通企业在废旧物资内控管理中存在着信息不对称、流程不规范、监督机制薄弱等挑战。为应对这些挑战,本论文提出了优化流程规范、加强内部监督和建立信息化管理系统等优化策略。这些策略的实施将有助于提升信通企业废旧物资内控管理的效能和效果,促进企业的可持续发展。Waste material management is an important part of the internal control of modern enterprises. It is of great significance to the sustainable development and resource utilization efficiency of enterprises. Through literature review and on-site investigation, this article found that information and communication enterprises have challenges such as information asymmetry, non-standard processes, and weak supervision mechanisms in the internal control management of waste materials. To deal with these challenges, this paper proposes optimization strategies such as optimizing process specifications, strengthening internal supervision, and establishing an information management system. The implementation of these strategies would help improve the efficiency and effectiveness of the internal control management of waste materials in information and communication enterprises and promote the sustainable development of enterprises.

关 键 词：废旧物资管理 内控管理 流程规范 内部监督 

分 类 号：F27[经济管理—企业管理]