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随着我国市场经济体制改革的不断深入,石油企业的经营将面临更加开放与激烈的市场竞争,同时也面临诸如勘探风险、市场风险等多重风险因素,强化内部控制成为石油企业面临诸多挑战的首要选择。健全的企业内部控制能够推动石油企业战略目标的实施,为企业经济决策提供准确、可靠的会计信息支持的同时,保障国有资产的安全与完整,降低并控制其经营风险。本文整理分析了石油企业建立内部控制可能面临的问题与困难,并针对性提出石油企业在组织体系、管理机制、会计系统、预算管理与风险控制五方面建立健全内部控制的有效措施。
With the continuous deepening of China’s market economy reform, oil companies will face more open and fierce market competition as well as multiple risk factors such as exploration risk and market risk. Strengthening internal control has become the most important challenge for petroleum enterprises select. Sound internal control of enterprises can promote the implementation of the strategic objectives of petroleum enterprises, provide accurate and reliable accounting information support for economic decision-making of enterprises, at the same time, ensure the safety and completeness of state-owned assets and reduce and control their operational risks. This article analyzes and analyzes the problems and difficulties that oil companies may face in setting up internal control, and puts forward some effective measures to establish and perfect internal control of oil companies in five aspects: organizational system, management mechanism, accounting system, budget management and risk control.