Petrochina Research Of Internal Control Issues

With increasingly scientific enterprise management, internal control have became an important means of enterprise and scientific management. China National Petroleum Corporation (hereinafter referred to as " petrochina ") as an early central enterprises listed overseas giants, after the United States issued a great international influence-after the " Sarbanes-Oxley " in accordance with its domestic first implemented within the framework of the development control of listed companies.Internal control over the petrochina’s survival and sustainable development has played a brilliant role, but also exposed some practical problems to be solved. This paper first describes the research status of the internal control theory, fully summarized petrochina’s construction and execution of the internal control system should focus on some of the major problems in the process,From the business reality, for the issues raised in the petrochina for the future direction of internal control given their Suggestions.