CZ钻井公司固定资产内部控制优化研究

发布时间：2018-01-20 19:34

本文关键词： 内部控制控制环境钻井公司　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着现代企业管理逐步走向专业化、精细化,并且市场竞争压力逐渐增大,内部控制受到越来越多企业的关注。内部控制源于西方国家,我国本世纪初正式引进内部控制对企业进行规范管理,中石油集团作为国内企业的先驱,引入内部控制时间较早,建立起来了一套完善的内部控制管理体系,并在整个集团内部推行,但实际在各个下级单位的运行中,多数单位的管理还是在沿用其延续下来的管理方式,内部控制体系的效果大打折扣。本文研究对象为CZ钻井公司,该公司隶属于中石油集团公司旗下的工程技术服务板块,提供油气田钻井工程技术服务。本文结合CZ钻井公司固定资产内部控制体系,梳理出公司内部控制的相关制度流程,从内部控制五要素:控制环境、风险评估、控制活动、信息与沟通和监督入手,对公司的固定资产内部控制实际运行情况进行评价分析,并通过问卷调查的方式对内部控制执行有效性进行进一步的深入调查,通过理论结合实际的方式找出了公司固定资产内部控制中存在的问题,并结合内部控制基本理论针对性的提出了公司固定资产内部控制优化的建议,为CZ钻井公司固定资产内部控制体系的完善优化提供了参考。本文拟通过对内部控制理论产生、发展及现状进行研究,结合科学分析方法,通过本人在CZ钻井公司与公司领导、相关管理部门及管理人员的沟通交流等实践经验,就CZ钻井公司实际情况进行分析,并提出固定资产内部控制的改进措施,以完善固定资产管理内部控制的全面构建及实施。
[Abstract]:With the development of modern enterprise management towards specialization and refinement, and the increasing market competition pressure, internal control has attracted more and more attention of enterprises. Internal control originated from western countries. At the beginning of this century, China formally introduced internal control to regulate the management of enterprises. As a pioneer of domestic enterprises, CNPC introduced the internal control earlier, and established a set of perfect internal control management system. And the implementation of the whole group, but in practice in the operation of each sub-unit, most of the unit management is still using its continuation of the management. The research object of this paper is CZ drilling Company, which belongs to the engineering technical service section of China National Petroleum Group Company. This paper combines the internal control system of fixed assets of CZ drilling company, combing out the relevant system flow of internal control of the company, from the five elements of internal control: control environment. Risk assessment, control activities, information and communication and supervision, to evaluate and analyze the actual operation of the company's internal control of fixed assets. And through the way of questionnaire investigation on the effectiveness of the implementation of internal control further in-depth investigation, through the theory combined with the actual way to find out the company fixed assets internal control problems. Combined with the basic theory of internal control, the paper puts forward some suggestions for optimization of internal control of fixed assets. This paper provides a reference for the improvement and optimization of the internal control system of fixed assets in CZ drilling Company. This paper intends to study the generation, development and current situation of internal control theory, combined with the scientific analysis method. Through my practical experience in CZ drilling company with the company leaders, relevant management departments and managers, and other practical experience, the actual situation of CZ drilling company is analyzed. The improvement measures of internal control of fixed assets are put forward in order to perfect the overall construction and implementation of internal control of fixed assets management.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

【相似文献】