内部控制制度是伴随社会经济的发展而产生的,它贯穿于企业管理经营的各个环节当中,是一项十分复杂、繁琐的系统工程,也是现代企业关注的一项重要内容。石油商业储备是一项新兴事物,建立完善的内控制度是石油商业储备业务健康、可持续发展的必要因素,本文就如何结合石油商业储备业务特点建立完善的内控制度进行了阐述和建议。 Internal control system is accompanied by the development of society and economy, which runs through all aspects of business management and management, is a very complex and cumbersome system engineering, but also an important concern of modern enterprises. The establishment of a sound internal control system is a necessary factor for the healthy and sustainable development of the petroleum commercial storage business. This article elaborates and recommends how to establish a sound internal control system based on the characteristics of the oil commercial storage business.