中石油昆仑燃气西北分公司内控管理现状及改进研究
发布时间：2018-08-18 17:25
【摘要】：内部控制管理是当今社会普遍重视的管理重点,是企业实现经营目标并得以长期发展的核心。内部控制管理涉及到企业运营过程中的各个部门和各个业务环节,与每一位员工都密不可分。只有合理构建内部控制体系,科学有效地管理生产运行中的各项风险,才能保证企业的健康平稳运行,是促进企业发展的重要手段。 中石油昆仑燃气西北分公司是中石油下属的分公司,负责西北地区炼厂及地方的液化气和天然气销售,受市场影响巨大。经过3年的发展,业务规模、销量和渠道都得到了迅速的发展,也拥有一套符合自身发展的内控管理制度,但由于成立时间短,在瞬息万变的外部市场竞争,在企业内部转型精细化管理过程中,内控管理处于初级阶段,还存在很多不足之处,如何尽快提高内控管理水平就显得尤为重要。如何针对中石油昆仑燃气西北分公司做为新兴的燃气行业的特点,结合目前企业的生产经营情况,制定相应的管理改进对策办法具有现实管理意义。 本文对中石油昆仑燃气西北分公司现有的内部控制环境、风险管理、制度建设、执行力情况等进行了深入的剖析,引入了内控体系框架概念,发现现有内控管理工作中存在的不足,并结合现有的发展情况,提出了改进内控建设、加强风险管理、完善内控环境、强化管理监督、完善信息与沟通等方面的改进思路,并制定了相应的管理对策,具有一定实际意义,同时从某种程度上揭示了国有企业内控管理现状,对其他同类单位开展内控体系建设方面具有一定的借鉴意义。
[Abstract]:The management of internal control is the focus of the society. It is the core of the enterprise to realize the management goal and develop for a long time. Internal control management involves various departments and business links in the process of enterprise operation, and is closely related to every employee. Only by rationally constructing the internal control system and managing the risks in production and operation scientifically and effectively can we ensure the healthy and stable operation of the enterprise and it is an important means to promote the development of the enterprise. PetroChina Kunlun Gas Northwest Branch is a subsidiary of PetroChina, responsible for the Northwest region refinery and local LPG and natural gas sales, greatly affected by the market. After three years of development, business scale, sales volume and channels have all been developed rapidly, and they also have a set of internal control and management system in line with their own development. However, due to the short time of their establishment, they compete in the rapidly changing external market. In the process of internal transformation and refinement management, internal control management is in the primary stage, there are still many shortcomings, how to improve the level of internal control management as soon as possible is particularly important. According to the characteristics of CNPC Kunlun Gas Northwest Branch as a new gas industry and combined with the current production and management situation, it is of practical significance to formulate the corresponding countermeasures for management improvement. In this paper, the existing internal control environment, risk management, system construction and execution of CNPC Kunlun Gas Northwest Branch are deeply analyzed, and the concept of internal control system framework is introduced. This paper finds out the shortcomings of the existing internal control management work, and combines with the existing development situation, puts forward the improvement ideas of improving the internal control construction, strengthening the risk management, perfecting the internal control environment, strengthening the management supervision, perfecting the information and communication, etc. At the same time, it reveals the present situation of internal control management in state-owned enterprises to a certain extent, and has certain reference significance for other similar units to carry out the construction of internal control system.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.22
本文编号：2190163
[Abstract]:The management of internal control is the focus of the society. It is the core of the enterprise to realize the management goal and develop for a long time. Internal control management involves various departments and business links in the process of enterprise operation, and is closely related to every employee. Only by rationally constructing the internal control system and managing the risks in production and operation scientifically and effectively can we ensure the healthy and stable operation of the enterprise and it is an important means to promote the development of the enterprise. PetroChina Kunlun Gas Northwest Branch is a subsidiary of PetroChina, responsible for the Northwest region refinery and local LPG and natural gas sales, greatly affected by the market. After three years of development, business scale, sales volume and channels have all been developed rapidly, and they also have a set of internal control and management system in line with their own development. However, due to the short time of their establishment, they compete in the rapidly changing external market. In the process of internal transformation and refinement management, internal control management is in the primary stage, there are still many shortcomings, how to improve the level of internal control management as soon as possible is particularly important. According to the characteristics of CNPC Kunlun Gas Northwest Branch as a new gas industry and combined with the current production and management situation, it is of practical significance to formulate the corresponding countermeasures for management improvement. In this paper, the existing internal control environment, risk management, system construction and execution of CNPC Kunlun Gas Northwest Branch are deeply analyzed, and the concept of internal control system framework is introduced. This paper finds out the shortcomings of the existing internal control management work, and combines with the existing development situation, puts forward the improvement ideas of improving the internal control construction, strengthening the risk management, perfecting the internal control environment, strengthening the management supervision, perfecting the information and communication, etc. At the same time, it reveals the present situation of internal control management in state-owned enterprises to a certain extent, and has certain reference significance for other similar units to carry out the construction of internal control system.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.22
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