DQY公司内部控制问题研究

发布时间：2018-07-05 15:52

本文选题：石油企业 + 内部控制　；参考：《东北石油大学》2017年硕士论文

【摘要】：DQY公司从2004年开始布局建设内部控制,2006年正式发布实施,经历了十多年的实践应用和充实建设,内部控制对DQY公司的运营和可持续发展起到了重大的作用。但是,DQY公司面临的内外部管理形势正发生深刻变化,给内部控制与风险管理工作提出一系列新要求、新课题、新挑战。特别是2013以来,石油行业先后有多名企业高官涉嫌严重违纪而落马,这其中也包括DQY公司原总经理,这也表明DQY公司在内部控制建设、执行和评价过程还存在缺陷和弊端,也暴露出一些亟待解决的实际问题。本文从内部控制的国内外研究实际动态及基本理论入手,通过调查访谈的方法整理和归纳了DQY公司内部控制制度体系现存形态,详细地分析了DQY公司内部控制制度在建设、实施、评价等方面存在的主要问题,并对现存问题提出具有针对性的解决对策及建议。在DQY公司面临着巨大的发展压力、反腐压力,企业盈利空间进一步缩小的局面下,本论文的研究为进一步完善企业内部控制制度体系,提升DQY公司的管理效率,促进公司经济效益的稳定增长,具有重要的理论和实践意义。
[Abstract]:DQY Company began to build internal control in layout in 2004 and released it in 2006. It has experienced more than ten years of practical application and substantial construction. Internal control has played an important role in the operation and sustainable development of DQY Company. However, the internal and external management situation facing DQY is undergoing profound changes, which puts forward a series of new requirements, new topics and new challenges for internal control and risk management. In particular, since 2013, a number of senior enterprise officials in the petroleum industry have been involved in serious violations of discipline, including the former general manager of DQY. This also shows that DQY still has defects and shortcomings in the internal control construction, implementation and evaluation process. Also exposed some urgent practical problems. Starting with the domestic and foreign research on internal control and its basic theory, this paper summarizes the existing form of DQY's internal control system by means of investigation and interview, and analyzes in detail the construction of DQY's internal control system. Implementation, evaluation and other aspects of the main problems, and put forward the existing problems to solve the countermeasures and suggestions. Under the situation that DQY is facing enormous pressure of development, anti-corruption pressure, and the profit space of the enterprise is further reduced, the research of this paper is to further improve the internal control system of the enterprise and enhance the management efficiency of DQY Company. It is of great theoretical and practical significance to promote the steady growth of the company's economic benefits.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.22

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