基于风险管理的中石油海外项目内部控制研究

发布时间：2018-01-10 16:09

本文关键词：基于风险管理的中石油海外项目内部控制研究　出处：《东北石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：能源供应对国家安全有着重要的关系,能源产品它超越了普通商品,具有关系国家安全的特征。随着我国经济的发展,对石油的消费越来越多,供需矛盾逐步深化。我国开始对石油进行进口,石油的对外依赖进一步加大。中石油海外项目内部控制是项目管理成败的关键因素,建立一套完整中石油海外项目内部控制体系,根据中石油海外项目内部控制管理的需要构建合理的中石油海外项目内部控制模型,并能为我国石油公司在中石油海外项目内部控制提供实践指导,提高我国中石油海外项目内部控制管理能力。因此,开展中石油海外项目内部控制管理研究是我国石油行业发展的需要,更是石油企业生存的需要,具有重要意义,有助于促进我国中石油海外项目内部控制的蓬勃发展。论文以中石油海外项目内部控制研究对象,以内部控制的基本原理为基础,采用了比较分析、实地调查、规范研究、实证分析、定量与定性分析相结合等研究方法,主要研究内容包括5个部分：一是分别从内部控制、风险管理以及海外石油项目管理角度分析了国内外研究现状、研究成果、研究思路以及未来发展趋势；二是阐述项目管理、内部控制和风险管理基本理论,包括定义与特征、内容与方法、模式选择与优势、内部控制与外部内部控制的关系等角度全方位进行了介绍；三是阐述了中石油海外业务特点,项目内部控制的现状及效果评价,然后根据现状分析找出中石油海外项目内部控制存在的主要问题,存在的风险隐患；四是针对中石油海外项目的风险特点和项目特点,确定海外项目的内部控制目标和原则,通过风险评价明确控制内容,然后提出对应的控制体系,从企业的控制环境、风险评估、信息沟通以及内部监督等方面进行优化；五是针对中石油海外项目的内部控制体系,提出相应的实施保障措施,建立内控体系的优化机制和应急机制,加强员工的沟通,确立内控手册的分解原则,构建人力资源的管理机制等。
[Abstract]:Energy supply has an important relationship to national security. Energy products exceed ordinary commodities and have the characteristics of national security. With the development of our economy, more and more oil is consumed. The contradiction between supply and demand has deepened gradually. China began to import oil, and the dependence on oil increased. Internal control of PetroChina overseas project is the key factor of success or failure of project management. To establish a complete internal control system of PetroChina overseas project, according to the internal control management needs of PetroChina overseas project to build a reasonable internal control model of PetroChina overseas project. And it can provide practical guidance for the internal control of CNPC overseas projects, and improve the internal control management ability of CNPC overseas projects. The research on internal control management of PetroChina overseas project is the need of the development of China's petroleum industry, but also the needs of the survival of oil enterprises, which is of great significance. It helps to promote the vigorous development of internal control of PetroChina overseas projects. Based on the basic principles of internal control, comparative analysis, field investigation, normative research and empirical analysis are adopted in this paper. Quantitative and qualitative analysis combined with other research methods, the main research content includes five parts: first, from the perspective of internal control, risk management and overseas oil project management analysis of domestic and foreign research status. Research results, research ideas and future development trends; The second is to explain the basic theory of project management, internal control and risk management, including definition and characteristics, content and methods, mode selection and advantages. The relationship between internal control and external internal control is introduced. Thirdly, the characteristics of PetroChina's overseas business, the status quo and effect evaluation of the internal control of the project are expounded, and then the main problems and hidden risks of the internal control of CNPC overseas project are analyzed and found out according to the present situation. Fourth, according to the risk characteristics and project characteristics of PetroChina overseas projects, determine the internal control objectives and principles of overseas projects, through risk assessment to define the control content, and then put forward the corresponding control system. Optimize the control environment, risk assessment, information communication and internal supervision. Fifthly, aiming at the internal control system of PetroChina overseas project, it puts forward the corresponding implementation safeguard measures, establishes the optimization mechanism and emergency mechanism of the internal control system, strengthens the communication of the staff, and establishes the decomposition principle of the internal control manual. Construct the management mechanism of human resources.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.22

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