The Optimization Of Internal Control System Based On Comprehensive Budget Management Of Tarim Oilfield

Under the modern enterprise system,comprehensive budget management is a scientific method to improve the efficiency of optimal allocation of enterprise resources.After long-term theoretical and practical discussion,comprehensive budget management has become the basis of enterprise management.Internal control is a management system that strictly checks,adjusts and restricts the production and operation activities of enterprises in order to achieve the overall strategic objectives in the process of operation and management.It has irreplaceable value for the operation and management of enterprises.Comprehensive budget management and internal control are two management modes.Although their management contents are different,they are closely related.Based on the study of internal control under comprehensive budget management,it is of great significance to explore how to enhance the core management competitiveness of enterprises,which is also the theme of this paper.The development of the national economy can not be separated from the oil industry.With the gradual advancement of the strategy of going out of the oil industry,the operational strength and influence of domestic oil companies have been significantly improved.However,there is still a big gap compared with the international oil companies with strong foreign strength,which needs to be promoted urgently.In this context,based on the internal system of comprehensive budget management as the research perspective,combined with Petro China Tarim Oilfield Company as a practical case,this paper discusses the optimization of internal control system under the comprehensive budget management of the company.Based on the internal control research of comprehensive budget management,this paper explores the internal control status of comprehensive management of Petro China Tarim Oilfield Company by using the methods of documentation and field investigation.After investigation,it was found that the overall budget management of Tarim Oilfield Company lacked scientific understanding and guidance,the awareness of senior management is insufficient in the process of internal control,the lack of effective supervision,management mechanism,and inspection and evaluation links.On this basis,targeted measures to solve the internal control system of Tarim Oilfield Company’s comprehensive budget management are put forward.The internal control activities of the company based on comprehensive budget management are optimized.From the combination of budgeting,decomposition,execution,assessment processes and internal control,the internal control and comprehensive budget management of the company are promoted to form an organic and integrated management system.The combination of budget decomposition and internal control in surface budget management decomposes the overall budget,and compiles the overall budget decomposition plan by controlling the key points to identify and deal with risks,strengthen dynamic monitoring,ensure the implementation of the objectives in place.At the same time,it puts forward the unified formulation of internal control objectives of the overall budget,strengthen the implementation of internal control over the overall budget,and improve the comprehensive bud get.Internal control evaluation system,innovation and application of information technology and other safeguard measures,according to the current Tarim Oilfield Company enterprise financial management objectives set,put forward safeguard measures to improve the enthusiasm of employees to participate in company management,step by step and planned to achieve the expected business management strategic objectives,and then use to strengthen communication and coordination between various departments and units.In order to give full play to the strength of various departments,in order to achieve the desired goal of comprehensive management.Better safeguard Tarim Oilfield Company’s overall budget management internal control system optimization step by step,focusing on enhancing the core competitiveness of the company.