Shandong Petrochemical Complex Internal Control

Interior controlling can effectively control and standardize accountant behavior, assure the authentic of accounting information, prevent and find errors and cheating, protect asset's security, assure the enforcement of laws and rules.This paper discusses enterprise interior controlling, the situation, problems and causes of interior controlling of Shandong Petrochemical General Factory, enhancing supervise and assess etc. After it researches the theoretical development and updating development, that is COSO report, based on basic theory of interior control, this paper utilizes modern enterprise interior control theory to analyze the existing problems of operative interior control of Shandong Petrochemical General Factory by combining with the concrete production and operation characters, the situation of interior. Through the analysis it provides the solution, namely improving the target location of interior control, perfecting controlling environment, establishing effective risk management system, organizing good controlling actions, improving the quality of the account information, and increasing interior control supervising and assess. It tries to find out some concrete and operative solution of increasing interior control. At the same time it suggest to apartments concerned and teams that they establish interior controlling guide lines, then it can provide a framework or a reference. The exterior environment also can exert the pressure and push to the enterprises that enable them to improve and perfect the interior control automatically.