中国石油化工股份有限公司内部控制实施问题研究

发布时间：2018-01-18 02:11

本文关键词：中国石油化工股份有限公司内部控制实施问题研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：美国COSO委员会早在1992年就提出了内部控制的整体框架,在《萨班斯法案》的颁布以后,将财务报告、经营活动、相关规章制度进行了融合。在此影响下,我国财政部、证监会等部门,相继颁布《企业内部控制基本规范》、《企业内部控制基本规范配套指引》。以此,强化国内企业的内部控制意识,规范国内企业的内部控制实施行为,特别是针对国有大中型企业。中石化,在COSO框架下,根据自身实际情况,自主进行内部控制体系框架的搭建。伴随内控体系的运行,中石化的市场竞争力、国际影响力、资金管理能力都得到增强。但体系的实际运行过程中,依然存在例如风险防控、体系持续运行受阻等问题。以中石化的内部控制体系为蓝本,和现实市场环境、国内外相关政策、以及中石化自身业务状况等客观条件,对其内部控制框架进行研究和分析,找到内部控制流程的关键点；通过对中石化实施内部控制取得的成就,探索中石化建设内控体系,提高管理水平的经验；并根据中石化内部控制的“三个体系”、“四个结合”和“四种能力”分析实施内部控制所带来的实际成效。并重点关注中石化在执行内控中所遇到的问题和体系存在的不足,最后有针对性的提出了相应的解决对策。希望通过对中石化内部控制体系的构架、实施的介绍和分析,为其他正在摸索实行企业内部控制的企业提供借鉴。
[Abstract]:The COSO Committee put forward the overall framework of internal control in early 1992, in "after the promulgation of the Sarbanes bill >, financial report, business activities, the relevant rules and regulations for the fusion. Under this influence, China's Ministry of finance, China Securities Regulatory Commission and other departments have promulgated the basic norms of internal control > < < enterprise. The basic norms of internal control guidelines. In order to strengthen the awareness of internal control of domestic enterprises, standardize the implementation of internal control of domestic enterprises, especially for large and medium-sized state-owned enterprises.
Sinopec, under the framework of COSO, according to their actual situation, self building internal control framework. With the internal control system of petrochemical market competitiveness, international influence, money management skills have been enhanced. But the actual operation of the system process, there are still such as risk control, system running disruption problems. The internal control system of Sinopec is modeled, and the real market environment, related policies at home and abroad, as well as their business situation Sinopec and other objective conditions on the internal control framework of research and analysis, find the internal control process; through the implementation of the internal control achievements of Sinopec, Sinopec exploration of the construction of the internal control system, improve management the level of experience; and according to Sinopec internal control of "three systems", analysis of the "four combination" and "four abilities" internal implementation The actual results of control caused by the deficiency of Sinopec in the implementation of the internal control and focus on the problems encountered in the system and, finally puts forward the corresponding countermeasures. I hope through the frame of the internal control system in Sinopec, the introduction and analysis of the implementation of other enterprises are exploring the internal control of enterprises reference.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.722;F406.7

【共引文献】