中国石油山东销售公司内部审计与风险管理

发布时间：2018-06-16 02:00

本文选题：销售公司 + 内部审计　；参考：《北京交通大学》2007年硕士论文

【摘要】： “WTO后过渡期”的到来，加剧了我国石油零售业与国外石油销售公司的竞争。石油销售企业要想在激烈的市场竞争中处于不败之地，必须提高自身竞争力，提升企业防范风险的能力。但是，对于我国油品销售企业而言，由于长时期的市场垄断模式，，风险意识相对薄弱、控制手段相对保守，尤其不能利用内部审计部门开展风险防范与控制，这将严重制约油品销售企业风险防范的能力，不利于其在日益激烈的市场竞争中提升自身竞争力。本文按照“理论铺垫——现状分析——对策建议”的思路，首先对内部审计和风险管理的相关理论进行了认识和研究；然后，在对山东销售公司简单介绍的基础上，对山东销售公司的内部审计和风险管理现状进行了分析，并深入剖析其中存在的问题；最后，在理论研究与现状剖析的基础上，提出了山东销售公司加强内部审计与风险管理的对策建议。图7幅，表7个，参考文献27篇。
[Abstract]:The coming of "the second transition period of WTO" intensifies the competition between China's petroleum retailing and foreign oil sales companies. If oil sales enterprises want to be invincible in the fierce market competition, they must improve their own competitiveness and enhance their ability to prevent risks. However, for the oil sales enterprises in China, because of the long period of market monopoly mode, the risk awareness is relatively weak, the control means are relatively conservative, especially the internal audit department can not carry out risk prevention and control. This will seriously restrict the ability of oil sales enterprises to guard against risks, and will not help them to improve their competitiveness in the increasingly fierce market competition. In accordance with the idea of "theoretical paving-current situation analysis-countermeasures and suggestions", this paper first studies the related theories of internal audit and risk management, and then, on the basis of a brief introduction to Shandong sales Company, The present situation of internal audit and risk management of Shandong sales company is analyzed, and the existing problems are deeply analyzed. Finally, on the basis of theoretical research and current situation analysis, The countermeasures and suggestions of strengthening internal audit and risk management in Shandong sales Company are put forward. There are 7 figures, 7 tables and 27 references.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F426.22;F239.45

【参考文献】