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(一)设定内控风险目标,识别风险因素1.原油销售业务流程的风险因素。主要是原油销售超、欠计划执行,影响油田和炼化企业的生产;擅自调整价格,导致收入的减少或销售不畅;未经审核,变更销售合同示范文本和交接计量、结算协议中涉及权利、义务的条款;原油销售或合
(I) Set internal control risk targets and identify risk factors 1. Risk factors of crude oil sales business processes. Mainly due to super sales of crude oil, due to the implementation of the plan, affecting the production of oilfields and refining enterprises; arbitrarily adjusting the prices, resulting in reduced revenue or poor sales; unaudited changes to the sales contract model text and handover measurement rights involved in the settlement agreement , The terms of the obligation; crude oil sales or together