中国石油YB销售公司内部控制研究

发布时间：2018-01-02 22:06

本文关键词：中国石油YB销售公司内部控制研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：纵观企业内部,企业管理中最至关重要的就是财务管理。而内部控制是财务管理极其核心的部分,是企业日常经营运作的中枢环节,它可以监督控制其过程中遇到的问题,有效地预防企业发展中所遇到的风险。目前我国的企业正处于新旧体制的改革过程当中,企业内部控制体系的建立和完善可以有效控制企业的行为,让企业规范合理经营。众所周知,中国石油是一家大型国际性企业。中国石油的企业目标是在2020年打造成世界一流综合性国际能源公司,但若要在竞争愈加激烈的国际竞争中占有自己的一席之地,建立和完善企业的内部控制体系就成为必选之路,只有在运营的过程当中充分地考虑到企业经营各方面有可能存在的风险,才能让企业正常持续发展。本文主要中国石油YB销售公司为案例,对于企业中的内部控制体系的运行状况和存在的问题进行分析,找到解决问题的方案及对策。通过研究我们发现,目前企业现行的内部控制制度仍然存在一些漏洞,这些漏洞可能会给企业经济造成损害,因此企业不仅要建立一个符合自身发展的内部控制体系,同时还要对它进行不断改进。通过本文的研究,期望能够从宏观和微观两个方面有所改善,一方面从宏观程度上可以促进经济发展和社会进步,增强企业在国际竞争当中的竞争力。从微观程度上也可以促进企业的经济持续稳定发展。
[Abstract]:Throughout the enterprise, the most important part of enterprise management is financial management, and internal control is the core part of financial management, which is the central link of the daily operation of enterprises. It can supervise and control the problems encountered in the process and effectively prevent the risks encountered in the development of enterprises. At present, Chinese enterprises are in the process of reform of the old and new systems. The establishment and perfection of the internal control system can effectively control the behavior of the enterprise and make the enterprise regulate the reasonable operation. PetroChina is a large international enterprise. PetroChina aims to become a world-class integrated international energy company in 2020. However, if we want to occupy our own place in the increasingly competitive international competition, it is necessary to establish and perfect the internal control system of enterprises. Only in the process of operation to fully take into account the risks that may exist in all aspects of business operation, can we make the normal and sustainable development of the enterprise. This paper mainly focuses on the case of PetroChina YB sales Company. For the internal control system in the operation of the enterprise and the existing problems are analyzed to find solutions to the problem and countermeasures. Through the study we found. At present, there are still some loopholes in the current internal control system of enterprises, which may cause damage to the economy of enterprises. Therefore, enterprises should not only establish an internal control system in line with their own development. At the same time, we also need to improve it. Through the research of this paper, we hope to improve from the macro and micro aspects, on the one hand, we can promote economic development and social progress from the macro level. Enhancing the competitiveness of enterprises in international competition can also promote the sustained and stable development of enterprises' economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.22

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