Evaluation And Optimization Research On Internal Control Of The Daqing Drilling Engineering Company

Inner control of modern enterprise is a universal concern of all walks of life nowadays. As a modernized management mechanism and management method, inner control is all the efforts taken by inner subjects to achieve their targets on the basis of information communication. Inner control can help an enterprise achieve its operation and profit targets and avoid resource loss. What's more, it contributes to guarantee the reliability of financial reports, the legitimacy of company operation and the safety of company reputation. Many organizations, such as COSO, have made explanation and narration to the frame of inner control. The establishment and assessment of inner control have been regulated and specified in lots of countries and regions.As one of the eight petroleum engineering and technical service companies in Sino petroleum, Daqing Drilling Engineering Company, which is founded in Daqing oilfield system, is an important firm in the implementation of inner control system. This paper treats inner control as the main research content and Daqing Drilling Engineering Company as the research object to analyze and assess the status of company inner control. Combined with the specifications and related theories on inner control, this paper provides a solution to improve and consummate company inner control. First, this paper introduces the research background, purpose and significance. Related research status in domestic and abroad is also mentioned. Second, related theories, including the concept, content and assessment method of inner control is elaborated. The limitation of traditional assessment for inner control is analyzed, and a comprehensive evaluation model is built based on fuzzy integral. Next, the status of inner control of Daqing Drilling Engineering Company is analyzed through these five aspects: control environment, risk assessment, control activities, information and communication, and monitoring. Then, Evaluation indicator system is constructed for Daqing Drilling Engineering Company, and the status of its inner control is assessed based on fuzzy integral evaluation model. Besides, the assessment result is analyzed. At last, company's inner control is consummated according to the inner control status and assessment result of Daqing Drilling Engineering Company.