以内部控制为基础的石油化工行业监督管理机制研究

发布时间：2018-03-12 15:26

本文选题：内部控制　切入点：石油化工行业　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：强化企业的内部控制已经成为目前各个国家管理其公司的重要手段，是推动企业持续健康发展的重要保证,这已经逐渐成为不争的事实。内部控制在监督管理中的主要作用是：对企业资产的安全、完整和是否有效使用进行保护；对会计信息及其他各种管理信息的可靠性和及时性进行监控；深入贯彻落实企业现有的各项管理制度、方针和措施；尽最大努力控制压缩成本、费用，对不必要的成本、费用加大管理力度，使企业的经济利润实现最大化；对于查明的各种错误和弊端要及时消除，将隐患解决在萌芽状态，提前做好各种预防方法；保证企业各项生产和经营活动有秩序有效地进行。众所周知，石油和化工行业是一国最关键的经济命脉之一，石化行业是我国国民经济的支柱产业，关系国家长久安全与稳定可持续发展，具有产业链长、关联度高、带动性强等特点，在经济建设、国防事业和人民生活中发挥着极其重要的作用，是重中之重。石化行业自身的特点决定着其监督管理存在着诸多的不足，，导致石化行业监管力度不足、范围不全、定位不准，极大的削弱了中国石化企业在国际市场上的综合竞争力。本文试图把以内部控制为基础的监督管理机制引入石化行业，以期更好的推动其健康、快速、稳定的发展，从而实现其应有的作用。本文主要采用了规范研究法，交叉文献研究法、调查研究法和比较研究法等具体方法。文章共有如下五个方面构成：一是引言，阐述选题的背景，不仅对研究的方式以及方法进行分析，而且对国内外的研究状况进行详细阐述。二是对内部控制和企业监管机制问题进行论述。三是主要以A石化企业为例进行研究，分析我国石化行业监管机制存在的突出问题。四是对如何完善以我国石化企业的监督管理机制进行对策分析。五是对本文的主要观点进行总结。
[Abstract]:Strengthening the internal control of enterprises has become an important means for each country to manage its companies, and is an important guarantee to promote the sustained and healthy development of enterprises. This has gradually become an indisputable fact. The main function of internal control in supervision and management is: to protect the security, integrity and effective use of enterprise assets; To monitor the reliability and timeliness of accounting information and other kinds of management information; to carry out in depth the existing management systems, policies and measures of an enterprise; to do its utmost to control the reduction of costs, expenses, and unnecessary costs, The cost increases the management dynamics, causes the enterprise economic profit to realize the maximization, regarding the discovered each kind of mistake and the malpractice must eliminate in time, will solve the hidden trouble in the embryonic state, completes each kind of prevention method in advance; Ensure that all production and business activities of the enterprise are carried out in an orderly and effective manner. As we all know, petroleum and chemical industry is one of the most critical economic lifelines of a country. Petrochemical industry is the pillar industry of our national economy, which is related to the long-term security and stable and sustainable development of the country, and has a long industrial chain and a high degree of correlation. The characteristics of strong belt play an extremely important role in economic construction, national defense and people's life. The characteristics of petrochemical industry determine that there are many deficiencies in its supervision and management. This paper attempts to introduce the supervision and management mechanism based on internal control into petrochemical industry, which leads to insufficient supervision, incomplete scope and inaccurate positioning, which greatly weaken the comprehensive competitiveness of Chinese petrochemical enterprises in the international market. In order to better promote its healthy, rapid and stable development, so as to achieve its due role. This paper mainly adopts the normative research method, the cross-literature research method, the investigation research method and the comparative research method and so on. The article has the following five aspects: first, the introduction, elaborates the selected topic background, Not only the research methods and methods are analyzed, but also the research situation at home and abroad is expounded in detail. The second is to discuss the internal control and enterprise supervision mechanism. The third is to take A petrochemical enterprise as an example. This paper analyzes the outstanding problems existing in the supervision mechanism of petrochemical industry in China. Fourth, it analyzes how to perfect the supervision and management mechanism of petrochemical enterprises in our country. Finally, it summarizes the main points of view of this paper.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.22

【引证文献】