我国石油企业内部控制评价指标体系研究

发布时间：2018-06-08 05:18

本文选题：石油企业 + 内部控制　；参考：《西安石油大学》2013年硕士论文

【摘要】：二十一世纪以来，，财务舞弊案件频繁发生，给我国国民经济造成了巨大的损失，在这种背景下，我国的企业内部控制得到了迅猛发展。2008年我国五部委发布的《企业内部控制基本规范》及其配套指引的意见稿，标志着我国企业内部控制建设进入了制度化轨道。但是，即便有完善的内部控制制度，也不一定等于有效的内部控制，我们需要通过内部控制评价来检验内部控制的有效性，所以，内部控制评价的作用就不言而喻。通过内部控制评价，我们可以完善企业内部控制制度，并保证企业内部控制制度的有效实施；可以帮助企业发现管理漏洞、堵塞管理漏洞；可以加强企业内部管理、提高企业竞争力；可以建立健全企业内部控制系统，促进企业内部控制目标的实现。然而我国的内部控制评价在理论和实务上都不很完善。很多企业对内部控制评价工作不重视，评价工作分散、随意。更别说建立某个行业的评价指标体系。鉴于此，本文结合石油企业特点以及内部控制现状，构建了一套针对石油企业的内部控制评价指标体系，并运用层次分析法以及模糊综合评价法对中国石油天然气股份有限公司内部控制的有效性进行了评价。最后，得出结论：我国石油企业内部控制评价体系的构建是非常必要的，也是十分可行的。企业应当充分地认识到内部控制评价的必要性和重要性，重视企业内部控制评价工作，将企业内部评价主体和外部评价主体有效结合起来，共同促进企业内部控制的建设；企业内部控制评价工作最核心的问题就是构建符合企业实际情况以及企业所处行业特色的内部控制评价体系；构建企业内部控制评价体系的关键环节又在于怎样选取合适的评价指标体系以及科学的评价方法体系。
[Abstract]:Since the 21 century, financial fraud cases have occurred frequently, causing huge losses to the national economy of our country. The internal control of enterprises in our country has developed rapidly. In 2008, the basic norms of Enterprise Internal Control issued by five ministries and commissions of our country and their supporting guidelines indicated that the construction of internal control of enterprises in our country has entered an institutionalized track. However, even if there is a perfect internal control system, it is not necessarily equal to effective internal control. We need to test the effectiveness of internal control through internal control evaluation, so the role of internal control evaluation is self-evident. Through the evaluation of internal control, we can perfect the internal control system of enterprises and ensure the effective implementation of the internal control system of enterprises; we can help enterprises to discover management loopholes and plug management loopholes; we can strengthen the internal management of enterprises. To improve the competitiveness of enterprises, we can establish and perfect the internal control system of enterprises and promote the realization of the objectives of internal control of enterprises. However, the evaluation of internal control in our country is not perfect in theory and practice. Many enterprises do not attach importance to the evaluation of internal control, evaluation work scattered, random. Not to mention the establishment of an industry evaluation index system. In view of this, combined with the characteristics of petroleum enterprises and the present situation of internal control, a set of evaluation index system of internal control for petroleum enterprises is constructed in this paper. The effectiveness of internal control of CNPC is evaluated by AHP and fuzzy comprehensive evaluation method. Finally, the conclusion is drawn: the construction of internal control evaluation system is very necessary and feasible. Enterprises should fully realize the necessity and importance of internal control evaluation, attach importance to the work of enterprise internal control evaluation, combine the internal evaluation subject and external evaluation subject effectively, and jointly promote the construction of enterprise internal control. The core problem of enterprise internal control evaluation is to set up an internal control evaluation system that accords with the actual situation of the enterprise and the characteristics of the industry in which the enterprise is located. The key link of constructing enterprise internal control evaluation system is how to select appropriate evaluation index system and scientific evaluation method system.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F275

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