内控视角下的石油企业财务风险管理研究

发布时间：2018-05-06 02:18

本文选题：财务风险管理 + 管理体系　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：随着全球经济的一体化,石油企业之间的竞争越来越激烈,其面临的财务风险也越来越大,加之财务风险的客观存在性和损失性,稍有不慎,就可能面临巨大的财务风险,甚至可能破产倒闭。石油企业应当对影响自身财务风险的风险因素进行识别、评价财务风险并采取有效的措施规避和化解风险,否则将有可能引起财务危机。内部控制作为防范和控制财务风险的重要举措之一,一直以来与财务风险一起受到理论界与实务界的广泛关注。因此,本文针对内控视角下的石油企业财务风险管理问题进行分析和研究,具有重大的现实意义,有助于石油企业规避财务风险,在竞争中获取优势地位,实现又快又好的发展。本文以财务风险管理理论和内部控制理论为理论基础,以我国石油企业为研究对象。首先,介绍财务风险管理与内部控制的相关理论;然后,介绍我国石油企业的特征及其面临的财务风险类型,并对我国石油企业内控视角下的财务风险管理问题进行分析;第三,构建石油企业内控视角下的财务风险管理体系;最后,将构建的内控视角下财务风险管理体系进行实例分析,并提出保障体系正常运行的措施。
[Abstract]:With the integration of the global economy, the competition among oil enterprises is becoming more and more intense, and the financial risks they face are becoming more and more great. In addition, the objective existence and loss of financial risks may face huge financial risks if they are slightly careless. It may even go bankrupt. Oil enterprises should identify the risk factors that affect their own financial risk, evaluate the financial risk and take effective measures to avoid and resolve the risk, otherwise it may cause financial crisis. As one of the most important measures to prevent and control financial risk, internal control has been widely concerned by both theoretical and practical circles. Therefore, this paper analyzes and studies the financial risk management of petroleum enterprises from the perspective of internal control, which is of great practical significance and is helpful for oil enterprises to avoid financial risks and gain advantages in the competition. To achieve rapid and good development. Based on the theory of financial risk management and internal control, this paper takes the petroleum enterprises of our country as the research object. Firstly, it introduces the related theories of financial risk management and internal control, then introduces the characteristics of Chinese petroleum enterprises and the types of financial risks they face, and analyzes the problems of financial risk management in the perspective of internal control of Chinese petroleum enterprises. Thirdly, construct the financial risk management system of petroleum enterprises from the perspective of internal control; finally, analyze the financial risk management system from the perspective of internal control, and put forward the measures to ensure the normal operation of the system.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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