The Research On The Construction Of Internal Control System In Liaohe Oil Company's Unlisted Enterprises

Internal control has always been an important key link in the process of business management, and also a good and effective basis and guarantee of an enterprise management. The practice of management has suggested that all the activities of enterprises start from establishing and perfecting the style of internal control, and all of them can not work without it. At present, Liaohe Oil Field Company has built a relatively perfect internal control system in its listed companies. However, the unlisted just put on the schedule, and there are so many loopholes and risks in the existing system that a improvement is extremely urgent.According to the facts mentioned above, following the train of thought that propose and analysis the questions, then solve the problems, using the methods which lived by standard research and supplemented by empirical research, this paper will show a deep analysis of existing system of internal control in the unlisted enterprises of Liaohe Oil Field Company.This thesis is divided into five parts. Firstly, it summarize the internal control researchs and literatures from overseas and domestic. Secondly, lying on the systematical description of many basic theories about internal control, it recognize and analyze the problems in length which the unlisted enterprises of Liaohe Oil Field Company have. Thirdly, it also proposes a series of steps to construct and perfect the system basing on the five constituent elements of internal control system. Steps for improvement were proposed in the following respects: perfect internal control environment, implement scientific risk management, develop a good internal control activities, establish unblocked communication mechanism, Strengthen internal supervision and restraint.Forthly, a feedback and safeguard mechanism have been referred to in this paper for supporting an effective execution. Finally, it predict and evaluate the implementation situation.