中国海洋石油总公司内部控制优化研究
发布时间：2018-09-06 16:51
【摘要】：近年来,国外监管机构对企业的合规要求不断提高,美英等发达国家以及联合国等国际组织在全球范围加大企业合规反腐的力度,包括美国《反海外腐败法》、《联合国反腐败公约》在内的多项合规法律法规的颁布实施,细化了企业海外发展的合规责任,增强了国际间反腐败监管。中国海洋石油总公司要想在国际市场上占有一席之地,按计划实现国际一流能源公司的战略目标,必须以效益、效率和风险平衡的核心理念为基础,优化内部控制与管理,健全和完善全面风险管理体系,防范和化解各种风险,提升科学管理水平,确保企业高速高效可持续发展,在国际上树立世界知名的能源公司形象。本文在研究国内外相关文献的基础上,根据内部控制的内涵及其相关理论,分析了中国海洋石油总公司内部控制存在的问题、面临的困难及其挑战,提出了中国海洋石油总公司内部控制优化的对策建议。本文从深化成本核算制度改革,健全和完善成本核算体系；加强内部控制,健全和完善有效的监控机制等方面提出了基于风险管理中内部控制的优化对策。同时,中国海油也要在充分分析自身独特优势和可能遇到的海外各种风险的基础上,因地制宜强化海外业务的风险管理,主要有健全海外业务发展的组织机构、确立清晰的海外业务发展战略、加强海外集中管理和作业监督和设立海外风险“防火墙”。此外,还要强化廉洁文化执行力,促进合规运营的内部控制管理理念,通过教育引导、制度规范、监督管理、严肃惩戒、文化熏陶“五环相扣”的工作模式,筑牢思想、制度、纪律、监督“四道防线”,把强制性的党纪国法和企业制度规范转化为员工廉洁文化的执行理念,以及持续开展内控有效性检查和评估。最后,本文分析了中国海洋石油总公司内部控制优化的效果,主要体现在有效防范和化解了风险、培育了海油特色的内部风险控制体系的管理文化,以及保障和促进了海油健康可持续发展。
[Abstract]:In recent years, foreign regulators have been increasing their requirements for corporate compliance, and developed countries such as the United States and Britain, as well as international organizations such as the United Nations, have stepped up their efforts to combat corruption in corporate compliance on a global scale. The promulgation and implementation of a number of compliance laws and regulations, including the United States Anti-Corruption Law and the United Nations Convention against Corruption, have refined the compliance responsibilities of enterprises overseas and strengthened international anti-corruption supervision. In order for CNOOC to have a place in the international market and to achieve the strategic objectives of international first-class energy companies according to the plan, it must optimize internal control and management on the basis of the core concepts of efficiency, efficiency and risk balance. Improve and perfect the overall risk management system, prevent and resolve all kinds of risks, improve the level of scientific management, ensure the high speed, high efficiency and sustainable development of enterprises, and establish the image of world famous energy company in the world. Based on the study of domestic and foreign literature, and according to the connotation of internal control and its related theories, this paper analyzes the problems, difficulties and challenges of internal control of CNOOC. The countermeasures and suggestions of internal control optimization of CNOOC are put forward. This paper puts forward the optimization countermeasures based on the risk management from the aspects of deepening the reform of the cost accounting system, perfecting and perfecting the cost accounting system, strengthening the internal control, perfecting and perfecting the effective monitoring mechanism and so on. At the same time, on the basis of fully analyzing its unique advantages and possible overseas risks, China Sea Oil should strengthen risk management in overseas business according to local conditions. There are mainly organizations to improve the development of overseas business. Establish a clear overseas business development strategy, strengthen overseas centralized management and operational supervision and set up overseas risk "firewall". In addition, it is necessary to strengthen the executive power of the clean culture, promote the concept of internal control and management of compliance operations, through education and guidance, system standardization, supervision and management, serious discipline, and cultural influence on the work model of "five links," and build a firm mind and a system. Discipline, supervision of the "four lines of defense", conversion of compulsory party discipline and state law and enterprise system norms into the executive concept of staff integrity culture, as well as continuous inspection and evaluation of the effectiveness of internal control. Finally, this paper analyzes the effect of internal control optimization of China National Offshore Oil Corporation, which is mainly reflected in the effective prevention and resolution of risks, and the cultivation of the management culture of the internal risk control system with the characteristics of offshore oil. And the protection and promotion of sea oil healthy and sustainable development.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7
本文编号：2226959
[Abstract]:In recent years, foreign regulators have been increasing their requirements for corporate compliance, and developed countries such as the United States and Britain, as well as international organizations such as the United Nations, have stepped up their efforts to combat corruption in corporate compliance on a global scale. The promulgation and implementation of a number of compliance laws and regulations, including the United States Anti-Corruption Law and the United Nations Convention against Corruption, have refined the compliance responsibilities of enterprises overseas and strengthened international anti-corruption supervision. In order for CNOOC to have a place in the international market and to achieve the strategic objectives of international first-class energy companies according to the plan, it must optimize internal control and management on the basis of the core concepts of efficiency, efficiency and risk balance. Improve and perfect the overall risk management system, prevent and resolve all kinds of risks, improve the level of scientific management, ensure the high speed, high efficiency and sustainable development of enterprises, and establish the image of world famous energy company in the world. Based on the study of domestic and foreign literature, and according to the connotation of internal control and its related theories, this paper analyzes the problems, difficulties and challenges of internal control of CNOOC. The countermeasures and suggestions of internal control optimization of CNOOC are put forward. This paper puts forward the optimization countermeasures based on the risk management from the aspects of deepening the reform of the cost accounting system, perfecting and perfecting the cost accounting system, strengthening the internal control, perfecting and perfecting the effective monitoring mechanism and so on. At the same time, on the basis of fully analyzing its unique advantages and possible overseas risks, China Sea Oil should strengthen risk management in overseas business according to local conditions. There are mainly organizations to improve the development of overseas business. Establish a clear overseas business development strategy, strengthen overseas centralized management and operational supervision and set up overseas risk "firewall". In addition, it is necessary to strengthen the executive power of the clean culture, promote the concept of internal control and management of compliance operations, through education and guidance, system standardization, supervision and management, serious discipline, and cultural influence on the work model of "five links," and build a firm mind and a system. Discipline, supervision of the "four lines of defense", conversion of compulsory party discipline and state law and enterprise system norms into the executive concept of staff integrity culture, as well as continuous inspection and evaluation of the effectiveness of internal control. Finally, this paper analyzes the effect of internal control optimization of China National Offshore Oil Corporation, which is mainly reflected in the effective prevention and resolution of risks, and the cultivation of the management culture of the internal risk control system with the characteristics of offshore oil. And the protection and promotion of sea oil healthy and sustainable development.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.22;F406.7
【参考文献】
相关期刊论文 前1条
1 龙麒任;浅析我国企业成本管理的现状及对策[J];经济师;2005年06期
，本文编号：2226959
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