健全内部控制制度体系,不仅是企业内部相互制衡、相互监督的治理机制,更是企业赖以生存的必然要求,也是避免内部运行失控和规避企业经营风险必然要求;一个规范、有效的内控制度,可以提高企业市场认可度,提升企业参与市场竞争的实力和信心。本文从石化集团目前已建立的内控制度,结合内控理论,分析合理性及不足并提出改进建议建议。 Improving the system of internal control is not only an internal control mechanism that checks and balances one another and is mutually supervised, but also an inevitable requirement for an enterprise to survive. It is also an inevitable requirement for avoiding runaway internal operations and avoiding business risks. A standardized and effective internal control system, Can improve the recognition of the enterprise market, enhance the strength and confidence of enterprises to participate in market competition. This article from the petrochemical group has established internal control system, combined with internal control theory, analysis of rationality and deficiencies and suggestions for improvement suggestions.