Research Of Internal Control Problems In The Exploration And Production Business Of SL Oil Field

Internal control is put forward with continuously development and improvement, more and more enterprises paid attention in this concept. The strict establishment and implementation of internal control system in enterprises, will be not only useful for improving management efficiency, avoiding risks, guaranteeing the implementation of the decision-making and completing the financial reports, but also an important manifestation of the scientific management in entire enterprises. A good internal control system can be a positive signal to the stakeholders, give confidence to investors, helps the enterprises establishing a good image. SL oil field has comprehensive scale, and it is one of the largest oil fields in our country, the oil industry is one of pillar industries and resource intensive industries, and in relation to the lifeblood of the national economy. This industry has a very important strategic significance, so the well development of SL oil field is very important for the security of national economy. Since 2000, after the restructuring of SL oil field, the exploration and development business became its main business. Due to normative, professional, complex and high risk characteristics in the exploration and development business, SL oil could use a well- operation internal control system to control of the risks in exploration and development business into a reasonable range. It is necessary to study the internal control in the exploration and development business of SL oil field.This paper adopts normative research method and summarizes the internal control related content. This paper use case analysis, logic analysis method to find out the existing problems in the internal control in the exploration and development business in SL oil field, and try to analyze the causes of the problems. Then, it combines the actual situation of the exploration and development business of SL oil field. It put forward the improvement measures for the internal control of exploration and development Business of oil field to provide reference for improving the quality of internal control in the exploration and development business of SL oil filed. At the same time, the study of internal control not only confines to the individual exploration and development business in SL oil field, but also calls for the same enterprises to learn from the world advanced enterprises, in order to improve the internal control level of oil field enterprises in china.This paper is divided into the following six parts:The first part is introduction. This paper mainly introduces the research background, purpose, significance, and describes the research framework, related research methods.The second part is the related content. This paper mainly introduces the internal control objectives, factors, evaluation and other related content, and laid a solid theoretical foundation for this study.The third part is the present situation of internal control in exploration and development business of SL oil field. After introduced the exploration and development business of SL oil field, this paper gives a detailed description of organization and responsibilities of the exploration and development business of SL oil field, the main business processes, business risk and control methods, and provides research materials for internal control evaluation of exploration and development business of SL oil field.The fourth part is the evaluation and the problems existing in the internal control of exploration and development business of SL oil field. Based on a detailed understanding of the internal control in the exploration and development business of SL oil field, combined with the relevant contents of the evaluation of internal control, an internal control evaluation system was designed for the exploration and development business of SL oil field. Through the evaluation of the advantages and disadvantages of internal control, this paper sorts out some problems like existing internal control environment of internal control is not perfect, the specific implementation of control activities are not perfect, part of the risk assessment of ineffective internal control supervision mechanism is weak etc.The fifth part is analysis of internal control problems in exploration and development business of SL oil field. This paper comes from four aspects as the internal control, control activities, risk awareness and to control and the supervision, and made a detailed analysis of internal control problems in the exploration and development business of SL oil field.The sixth part, as the last chapter of this paper, is based on the analysis of existing problems of the internal control in the exploration and development business of SL oil field, and some suggestions are put forward to perfect the internal control.