中石油内部控制问题研究
发布时间：2019-06-08 14:49
【摘要】：随着企业管理日益科学化,内部控制逐渐成为对企业进行有效管理的重要方法和手段。中国石油天然气股份有限公司(以下简称“中石油”)作为早期在海外上市的央企巨头,成为继美国颁布极具国际影响力的《萨班斯—奥克斯利法案》之后国内率先遵循其框架制定实施内部控制的上市公司。 中石油的内部控制对公司生存和持续发展起到了无可限量的作用,但也暴露出—些亟待解决的实际问题。本文先阐述了国内外对内部控制理论的研究现状,充分总结了中石油在内部控制体系的建设和执行过程中应关注的—些主要问题,从企业实际出发,结合实际工作中搜集的相关资料针对所提出的问题对中石油内部控制未来的发展方向给出自己的几点建议。
[Abstract]:With the increasing scientific management of enterprises, internal control has gradually become an important method and means of effective management of enterprises. China Petroleum and Natural Gas Co., Ltd. (hereinafter referred to as "PetroChina") as an early overseas listed central enterprise giant, After the promulgation of the Sarbanes-Oxley Act in the United States, it has become the first listed company to follow its framework and implement internal controls. PetroChina's internal control has played an unlimited role in the survival and sustainable development of the company, but it has also exposed some practical problems to be solved urgently. This paper first expounds the research status of internal control theory at home and abroad, and fully summarizes some main problems that should be paid attention to in the construction and implementation of PetroChina's internal control system, starting from the reality of the enterprise. Combined with the relevant data collected in practical work, this paper puts forward some suggestions on the future development direction of PetroChina's internal control in view of the problems put forward.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F275
[Abstract]:With the increasing scientific management of enterprises, internal control has gradually become an important method and means of effective management of enterprises. China Petroleum and Natural Gas Co., Ltd. (hereinafter referred to as "PetroChina") as an early overseas listed central enterprise giant, After the promulgation of the Sarbanes-Oxley Act in the United States, it has become the first listed company to follow its framework and implement internal controls. PetroChina's internal control has played an unlimited role in the survival and sustainable development of the company, but it has also exposed some practical problems to be solved urgently. This paper first expounds the research status of internal control theory at home and abroad, and fully summarizes some main problems that should be paid attention to in the construction and implementation of PetroChina's internal control system, starting from the reality of the enterprise. Combined with the relevant data collected in practical work, this paper puts forward some suggestions on the future development direction of PetroChina's internal control in view of the problems put forward.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F275
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