华北油田公司全面预算内部控制案例研究
发布时间：2018-11-07 19:43
【摘要】：2004年，美国颁布《萨班斯一奥克斯利》法案，内部控制理论研究体系在国际上已渐趋成熟。我国2008年由财政部等五部委颁布实施了《企业内部控制基本规范》，2010年又发布了配套的指引，共同构成了我国的内部控制体系。由于我国内部控制研究起步较晚，目前我国内部控制研究也存在着一些问题，尤其在将内部控制的理论与企业实践融合方面，还有很大的完善空间。作为内部控制的手段类指引，全面预算与内部控制在整体目标上是一致的，它通过对企业权责利的分配建立一套完整的全面预算管理体系，可以保证内部控制的有效实施。科学的预算管理体系，可以使内部控制的方法和策略更加完善，促使内部控制应用水平提高。基于这一角度，本文深入分析了华北油田公司全面预算内部控制的实施情况，以期在内部控制的案例研究上为我国内部控制建设提供可资借鉴的参考。 本文采用案例分析的方法首先介绍了文章的选题背景和意义，然后对内部控制和全面预算的国内外文献进行了综述，指出了文章的研究内容和方法，以及可能的创新点。然后文章层层深入的剖析了华北油田公司全面预算内部控制情况。首先介绍了内部控制的理论基础即信息不对称理论、控制论、委托代理理论，然后对华北油田公司的全面预算内部控制背景进行了介绍，提出了大预算管理的整体框架脉络。然后逐个分析了各环节的控制情况，主要有组织机构、企业战略目标、指标体系、预算编制、预算过程控制、预算考核评价、信息化平台、预算保障八个部分的内容。最后对华北油田公司的全面预算内部控制实施中存在的问题和改进的措施进行了分析。
[Abstract]:In 2004, the United States promulgated Sarbanes-Oxley Act, the internal control theory research system has gradually matured internationally. In 2008, five ministries and commissions, such as the Ministry of Finance, promulgated and implemented the basic norms of Enterprise Internal Control, and in 2010 issued supporting guidelines, which together constituted the internal control system of our country. Due to the late start of the research on internal control in our country, there are still some problems in the research of internal control, especially in the integration of the theory of internal control with the practice of enterprises, there is still a lot of room for improvement. As the guidance of internal control, the overall budget is consistent with the internal control in the overall goal. It can ensure the effective implementation of internal control by establishing a complete comprehensive budget management system through the allocation of rights, responsibilities and interests of the enterprise. Scientific budget management system can improve the methods and strategies of internal control and improve the application level of internal control. Based on this angle, this paper analyzes the implementation of total budget internal control in Huabei Oilfield Company in order to provide reference for the construction of internal control in our country in the case study of internal control. This paper first introduces the background and significance of the selected topic, then summarizes the domestic and foreign literature on internal control and overall budget, and points out the contents and methods of the research, as well as the possible innovation points. Then the article deeply analyzes the internal control of the total budget of Huabei Oilfield Company. This paper first introduces the theoretical basis of internal control, that is, information asymmetry theory, cybernetics and principal-agent theory, then introduces the background of overall budget internal control of Huabei Oilfield Company, and puts forward the overall framework of large budget management. Then it analyzes the control situation of each link one by one, mainly including the content of eight parts: organization, enterprise strategic goal, index system, budget making, budget process control, budget evaluation, information platform and budget guarantee. Finally, the problems existing in the implementation of the overall budget internal control of Huabei Oilfield Company and the improvement measures are analyzed.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.22
本文编号：2317383
[Abstract]:In 2004, the United States promulgated Sarbanes-Oxley Act, the internal control theory research system has gradually matured internationally. In 2008, five ministries and commissions, such as the Ministry of Finance, promulgated and implemented the basic norms of Enterprise Internal Control, and in 2010 issued supporting guidelines, which together constituted the internal control system of our country. Due to the late start of the research on internal control in our country, there are still some problems in the research of internal control, especially in the integration of the theory of internal control with the practice of enterprises, there is still a lot of room for improvement. As the guidance of internal control, the overall budget is consistent with the internal control in the overall goal. It can ensure the effective implementation of internal control by establishing a complete comprehensive budget management system through the allocation of rights, responsibilities and interests of the enterprise. Scientific budget management system can improve the methods and strategies of internal control and improve the application level of internal control. Based on this angle, this paper analyzes the implementation of total budget internal control in Huabei Oilfield Company in order to provide reference for the construction of internal control in our country in the case study of internal control. This paper first introduces the background and significance of the selected topic, then summarizes the domestic and foreign literature on internal control and overall budget, and points out the contents and methods of the research, as well as the possible innovation points. Then the article deeply analyzes the internal control of the total budget of Huabei Oilfield Company. This paper first introduces the theoretical basis of internal control, that is, information asymmetry theory, cybernetics and principal-agent theory, then introduces the background of overall budget internal control of Huabei Oilfield Company, and puts forward the overall framework of large budget management. Then it analyzes the control situation of each link one by one, mainly including the content of eight parts: organization, enterprise strategic goal, index system, budget making, budget process control, budget evaluation, information platform and budget guarantee. Finally, the problems existing in the implementation of the overall budget internal control of Huabei Oilfield Company and the improvement measures are analyzed.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.22
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