Establishment Of Internal Control System In Petroleum Enterprises

1973年, the United States of the"Foreign Corrupt Practice Act"provides that:public companies to establish and improve internal control,management on internal control of establishing and strengthening the responsibility of the Special,the company law of Singapore requirements : each public company and its subsidiaries should design and retain a set of reasonable protection to be able to provide adequate internal control system;in related securities regulations:AG to regularly published"declaration of internal control", Declaration on the internal control of the importance and counstruction,the Declaration shall be determined by the company representative, Chairman of the common seal, General Manager. This mandatory introductory enterprise attaches great importance to the establishment of internal control,to the Government management activities also have a big help. in an increasingly competitive market situation, strengthening internal control is one of the most important basic work, any one of the enterprise according to their own situation must be set up an effective internal control system. for the purposes of the modern petroleum enterprise, strengthening internal control of enterprise management has not merely an enterprises'management problem, the international oil market operation in the work to improve the competitiveness of an important aspect. After China joined the WTO, undertake to guarantee national energy security of the domestic petroleum enterprise, to go abroad in under the strategy of"use two kinds of resources, pioneering two markets"international resources . so much more needs to be based on the current socio - economic situation, under the guidance of the international advanced internal control theory, the combination of petroleum enterprises of the actual, construct a reasonable set of sound internal control system.Chapter 1 Introduction, This article first from the current enterprises are faced with global economic integration, in the face of increasingly complex and intense international competition departuare, by the French Bank xingye Bank of Bahrain and the bankruptcy of two specific cases, elaboratethe the internal control and management is the development of enterprises'own requirementnts, on such a State - owned Chinese Petroleum and petrochemical maxagement super-huge, After-superiorities cmprehencsive olje, more important practical significance and historical significance, that is the significance of this article unrelated. and provides an overview of this thesis research objectives, ideas, and methods.Chapter 2, on the current domestic and foreign internal control theory and related laws and regulations and related literature review, understanding and drawing lessons from the current theory and real sector point of view on the internal control, analysis and comparison of internal and foreign control of the differences.Chapter 3, by introducing CNPC internal control of the shinkasin and the company's organizational model, analysis of existing internal control framework and processes, summarizing out overcomings.Chapter 4, clear of CNPC internal control system of the development of the following is issued, from the basic framework, the construction of the content and implementation plan for three block construction perfection of CNPC internal control framework, and from the Organization and security policy set out the mechanism, construct internal control system for the implementation of safeguards,and targeted measures to solve.Chapter 5, Summary and prospects, Summary of full– text, Depending on internal control of CNPC company management in the past work on the basis of the advantages, find out the overcomings, in the future corporate governance and internal control of management work direction, According, International convergence, shall seek to multiple parties.In summary, This thesis research aims to build petorleum characteristics of internal control system, only by petroleum enterprise's internal control system of research, clear petroleum enterprise's internal control management trends and directions, and identify oil and gas, Ltd China's internal control framework of model characteristics.This article by the current domestic and foreign internal control theory and research, the combination of domestic oil enterprises'organizational mode, internal control and status of the shinkasin issiues sikuangshan, summarizing the oil companies in the existing internal control process problems, a solution, further clarified that petroleum enterprise's internal control system for the development of direction is the whole process, many of the theme of comprehensive risk management development; to the informationalization, meticulous development. to COSO internal control framework as a basis, the main content fusion of enterprise risk management COSO framework as a whole, national regulatory authorities of the basic requirements, a comprehensive internal control system has embarked on a construction.This article is a domestic oil companies in internal control and management of the first comparison systems, specification and the international scientific application of advanced methods of management, legacy enterprise management promoted to a new stage.the combination of reference and innovation, implementation of the continued effective operation, implementing a comprehensive system covering; standardize business processes, implementation of the management of systematic and programmed; risk assessment, improves company's risk management level; veterancy the Executive power, enhanced management and control; improves the overall risk awareness, enrich the cultural connotation of the enterprise, China's oil enterprises, construct a reasonable sound internal control system.in the global corporate governance model convergence, the world of internal control to the development of an inevitable convergence, convergence is the direction, is progress, our interactive, shall seek to multiple parties. Enterprise's internal control system for construction work is a policy, professionalism, socialness has work. in the international corporate governance model overall convergence of background, our corporate governance and even the internal control system construction in promoting the process, to grasp the internal control standards Committee of the basic principles of the spirit, according to international convergence. This paper of China Petroleum Corporation in the internal control and management strategy and policy formulation and implementation provides technical support, as of CNPC petroleum enterprise internal control system provides a reference and guide.