The Study On The Construction And Operation Of The Internal Frame Of Daqing Oil Field Limited-liability Company

With China's entry into WTO and her establishment of market economy system, to set up and better enterprises' internal control system and to strengthen enterprises' internal management becomes more and more important. Since China Oi I and Gas Ltd. Co. came into existence, great changes have taken place in oil companies' outer operation envi ronment and i nter organization structure. The internal control system formed under the planed economy could no more satisfy the demand of the enterpr ises' development, which aimed at the maximum of the profit. To some degree, it even restricts oil companies' further progress. In the past, the main goal of the internal control of Daqing Oil Field (DOFLC for short) was to guarantee the safety of capital. And the control was more based on the requirement of authority than the scientific information, the demand of healthy development and the other important factors that should be taken into serious consideration. Thus it's of great practical significance to build a new internal control frame to suit the developing mode of the oil company, to meet the demand of high level, high profit, sustainable development, and to enable OOFLC to catch up with foreign company on management level as quickly as possible. The paper, based on the research of the domestic and foreign theories, was set to study the internal control of DOFLC.Firstly, the paper introduced the domestic and foreign theories on internal control, and pointed out the importance of such research. Then according to the current management situation of DOFLC, a basic research idea was formed and main contents set.Secondly, the paper summarized the definitions of internal control from eastern and western points. Then by taking our country'ssituation into consideration and paying due reference to foreign exper i ence, a proper def i n i t i on was ra i sed to gu i de DOFLC's own des i gn of internal control.Thirdly, the paper introduced DOFLC's current internal control system. Then an analysis from 2 respects, namely organization mode and internal accounting control system, was given and problems existing pointed out.Finally, according to the current management situation, the paper put forward and designed a new internal control frame, together with the operation mechanism and the principles to fol low for establ ishing the frame. More detai led study was done on the controI Ii ng env i ronment and controI Ii ng act i v i ty, wh i ch are 2 main factors of the frame. In this part, the paper also attempted to improve the organization structure and the legal person's management structure of the company, and to carry out the working section management in the affiliated units. On the basis of all above, the paper made a design for the internal control activities on those key operation links, which may ultimately help to achieve the goal of optimizing the company's organization structure and internal operation mechanism, shortening the management flow, and regulating the operation mode of the internal control system.