基于风险管理的S采气厂内部控制体系研究

发布时间：2018-01-05 01:18

本文关键词：基于风险管理的S采气厂内部控制体系研究　出处：《西安石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：石油企业因其特殊的生产经营方式，面临着复杂多样的风险。为了防范、控制风险以保障企业的健康发展，石油企业必须做好内部控制和风险管理工作。在海外成功上市以后，我国的石油企业为了满足国外监管法规的要求，已逐步建立起内部控制体系。此外，我国相关法律的出台也促进了石油企业内部控制体系的发展。但在实践中，石油企业的内部控制体系依然存在不足，内部控制体系与全面风险管理体系尚未有效融合。本文经过对内部控制与全面风险管理的关系的研究，得出以风险管理为导向是推进内控工作深入实施的必由之路的结论。加强对石油企业基于风险管理的内部控制体系的研究，对于内部控制体系的完善、两种管理体系的融合有着重要的现实意义。本文以S采气厂为例，针对其内部控制体系存在的问题，论述了基于风险管理对内部控制体系的优化设计，并提出了应用该优化设计的保障措施。本文首先采用了文献分析、比较分析方法对内部控制理论与风险管理理论以及内部控制与全面风险管理的关系进行了详细论述。其次，，以S采气厂为例，采用个案分析、问卷调查、模糊综合评价等方法，对S采气厂内部控制体系的现状以及存在的问题进行了分析。再次，采用归纳演绎法论述了S采气厂基于风险管理的内部控制体系的优化设计。最后，提出了应用该优化设计的保障措施。本文的主要贡献是提出了基于风险管理对内部控制体系进行优化设计，来完善内部控制体系、促进内部控制与全面风险管理有效融合的观点，希望本文能为S采气厂的内部控制改善工作提供参考和借鉴，并给石油企业的内部控制与风险管理研究带来新思路。
[Abstract]:Oil enterprises are faced with complex and diverse risks because of their special production and management mode. In order to prevent and control the risks to ensure the healthy development of enterprises. Oil enterprises must do a good job of internal control and risk management. After successful overseas listing, Chinese oil enterprises have gradually established an internal control system in order to meet the requirements of foreign regulatory regulations. The introduction of relevant laws in China has also promoted the development of the internal control system of petroleum enterprises, but in practice, the internal control system of oil enterprises is still inadequate. The internal control system and the overall risk management system have not been effectively integrated. This paper studies the relationship between internal control and overall risk management. Draw the conclusion that risk management is the only way to promote the in-depth implementation of internal control work. Strengthen the research on the internal control system based on risk management for the improvement of the internal control system. The integration of the two management systems is of great practical significance. This paper takes S gas production plant as an example and discusses the optimal design of internal control system based on risk management in view of the problems existing in its internal control system. And put forward the application of the optimal design of the safeguard measures. In this paper, first of all, literature analysis is used to compare and analyze the relationship between internal control theory and risk management theory, and between internal control and overall risk management. Secondly, taking S gas production plant as an example. Using the methods of case analysis, questionnaire survey and fuzzy comprehensive evaluation, this paper analyzes the present situation and existing problems of the internal control system of S gas production plant. The optimization design of internal control system based on risk management in S gas production plant is discussed by inductive deduction method. Finally, the guarantee measures of applying this optimization design are put forward. The main contribution of this paper is to put forward the idea of optimizing the internal control system based on risk management to improve the internal control system and promote the effective integration of internal control and overall risk management. It is hoped that this paper can provide a reference for the improvement of internal control in S gas production plant and bring new ideas to the study of internal control and risk management in petroleum enterprises.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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