A Study On China’s Petroleum Enterprise Internal Control Evaluation Indicators

Since the21st century, financial fraud cases occur frequently, which caused a huge loss to our national economy。Under these circumstances,Our national enterprise internal control has been rapid development. The five ministries draft basic norms and guidelines of the enterprise internal control in2008, which marked our country enterprise internal control construction into the orbit of institutionalization. However, even if one enterprise has a perfect internal control system, it does not necessarily equal to effective internal control, we need through the internal control evaluation to verify the effectiveness of internal control, so the effect of internal control evaluation is self-evident. Through the internal control evaluation, we can improve the system of internal control, and to ensure the effective implementation of the enterprise internal control system; We can help enterprises to find loopholes and plug up loopholes in management; We can strengthen the enterprise internal management and improve enterprise competitiveness; We can establish a sound internal control system and promote the realization of enterprise internal control goal.However, our country’s internal control evaluation both in theory and practice is not very perfect. many enterprises take no account of internal control evaluation and evaluation work is dispersed, random. Let alone to establish an industry evaluation index system. In view of this, this article build a set of the petroleum enterprise internal control evaluation index system,combining with the characteristics of oil enterprises and internal control present situation, and using the analytic hierarchy process (ahp) and fuzzy comprehensive evaluation method to evaluate petrol china co. LTD. Finally, we come to a conclusion that the construction of internal control evaluation system is very necessary and feasible in the oil companies of our country. Enterprises should fully realize the necessity and importance of internal control evaluation, and attach great importance to the enterprise internal control evaluation, and combine the enterprise internal evaluation and external evaluation subjects effectively, to promote the construction of enterprise internal control; the core problem of enterprise internal control evaluation is to build internal control evaluation system, whichconforms to the enterprise actual situation and industry characteristics; A key link in theprocess of building enterprise internal control evaluation system lies in how to select suitableevaluation index system and scientific evaluation method system.