CQ油田通信处费用内部控制优化研究

发布时间：2018-08-01 17:32

【摘要】：随着我国《企业内部控制基本规范》与《企业内部控制配套指引》的实施，企业内部控制成为理论界和实务界日益重视的问题，原则导向的COSO2013年新版《内部控制整体框架》进一步明确了内控建设目标和内控评价方法。费用内部控制作为企业生产经营活动自我调节和自我约束的内在机制，不仅与企业实现预定经营目标相关联，也是企业持续经营、发展壮大的前提和保障。加强监督、强化企业费用内部控制，是促进现代企业制度的建立和完善企业法人治理结构的重要措施，也是社会进步、经济发展的必然趋势。围绕费用内部控制这一研究主题，以CQ油田通信处作为案例研究对象展开研究，分析了费用管理存在的问题与挑战，，明确了论文研究意义与价值。首先，梳理以传统的1992年内部控制整体框架、2004年企业风险管理整合框架以及原则导向的2013年内部控制整体为代表的内部控制相关理论；立足我国企业内部控制建设实践，分析费用内部控制基本内涵，夯实论文研究的理论依据。其次，依据CQ油田通信处管理实践，采用问卷调查和专家访谈等实地研究方法，以内部控制五要素为导向，客观评价案例单位内部控制制度设计健全性与执行有效性；进而将费用内部控制缺陷概括为内部控制基础环境薄弱、风险评估缺失、控制活动执行不力以及内部控制监督显著弱化等方面。最后，提出CQ油田通信处费用内部控制优化措施，即夯实费用内部控制基础环境、引入费用内部控制风险评估机制、增强费用内部控制活动执行力度以及改善费用内部控制监督手段，有助于改进案例研究对象费用内部控制水平，从而为CQ油田降本增效发挥良性效应。
[Abstract]:With the implementation of the basic Standards of Internal Control in Enterprises and the supporting guidelines of Internal Control in Enterprises, the internal control of enterprises has become an increasingly important issue in the theoretical and practical circles. The new edition of "Integrated Framework of Internal Control", which is based on principle, further clarifies the target of internal control construction and the evaluation method of internal control. As the internal mechanism of self-regulation and self-restraint of enterprise's production and management activities, the internal control of expenses is not only related to the realization of predetermined business objectives, but also a prerequisite and guarantee for the continuous operation and development of enterprises. Strengthening supervision and strengthening internal control of enterprise expenses are important measures to promote the establishment of modern enterprise system and perfect corporate governance structure. It is also the inevitable trend of social progress and economic development. Focusing on the subject of internal cost control, this paper takes CQ Oilfield Communication Office as the case study object, analyzes the problems and challenges existing in the cost management, and clarifies the significance and value of the research in this paper. First of all, combing the traditional internal control overall framework in 1992, enterprise risk management integration framework in 2004 and the principle oriented internal control in 2013 as the representative of the internal control theory; based on our internal control construction practice, Analyze the basic connotation of cost internal control and consolidate the theoretical basis of the paper. Secondly, according to the management practice of CQ oilfield communication office, using the field research methods such as questionnaire investigation and expert interview, and taking the five elements of internal control as the guidance, the paper objectively evaluates the soundness of the design and implementation effectiveness of the internal control system of the case units. Then the defects of internal cost control are summarized as weak internal control basic environment, lack of risk assessment, weak execution of control activities and significant weakening of internal control supervision. Finally, the optimization measures of cost internal control in CQ oilfield communication unit are put forward, that is, ramming the basic environment of internal cost control and introducing the risk assessment mechanism of internal cost control. It is helpful to improve the cost internal control level of the case study object by strengthening the execution of the cost internal control activities and improving the cost internal control means, thus exerting a positive effect on reducing the cost and increasing efficiency for CQ oilfield.
【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】：F406.7;F426.22

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