| With the global economic integration speeding up, international economic exchanges become more frequently, enterprise’s survival environment has changed significantly, risk management is playing a more and more important role in the business operations, it has become one of the important means to improve enterprise competitiveness. In recent years, as the industry chain extending continuously〠overseas business developing rapidly, as well as the domestic and foreign policy changes frequentlyã€capital markets and government regulation increasingly stringent, China’s petroleum and petrochemical enterprise risk management is facing more and more challenges. How to enhance their risk management, how to make full use of domestic and foreign policy to control risks effectively, all of this have become an urgent issue to the sustainable development of China’s petroleum and petrochemical enterprises.In recent years, internal control risk classification management are discussed like a raging fire by the oil companies, its effect in enterprise’s risk elusion and control are constantly being demonstrated by practice. It is a new method to overall strengthen the enterprise’s risk management level, which regarding the internal control as a starting point and risk assessment as. the core, enumerating the identified risks according to the actual situation of enterprises, using reasonable classification method to divide them into different levels and put forward respective management schemes. Internal control risk classification management can make the enterprise control their risk projects more effectively and improve the efficiency of production and operation.According to the records of China Statistical Yearbook 2014, for the index of China’s total energy production and composition in 2013, coal, crude oil and natural gas accounted for the proportion of total energy production was 75.6%,8.9% and 4.6%, accounted for the proportion of total energy consumption was 66.0%,18.4% and 5.8%. Petroleum is an important energy resource in China, as the country’s pillar industry, it related to the lifeblood of the national economy, and because of the petroleum industry’s characteristics, risks have attracted much attention. Especially the events of Qingdao oil pipeline explosion that occurred in November 2013, provoked the social to torture SOEs’ risk management once again.Sinopec has begun spread internal control risk classification management concepts in all subordinate units, asked them to conduct risk rating with own characteristics and applied to the actual production and operation management work. Sinopec Pipeline Storage and Transportation Company is the only large modern logistics enterprises engaged in oil storage and transportation in corporation, at the same time, it also take into account the design, construction and maintenance work of large oil and gas storage tanks, the long-distance oil and gas pipelines. The organizational structure of its management system is linear functional, this is determined by the company’s production and operation management characteristics that it has more regional points and long distance. Pipeline Storage and Transportation Company has many oil production units, jurisdiction over long distance, transfer station intensive, charged with the daunting task of crude oil transportation. Therefore, Pipeline Storage and Transportation Company’s risk classification management issues will be particularly important.Based on this background and combined with the actual situation of Sinopec Pipeline Storage and Transportation Company, this article is on the basis of an oil department to comb its internal control risk factors and management status, using empirical analysis methods on risk indicators classification research, determine the difference impact of various risk and put forward many measures for the Pipeline Storage and Transportation Company to perfect the risk classification management, explore the effective path to control the risk in the affordable range. The full text is divided into five parts:The first part is the introduction. Taking Qingdao Weifang oil explosion accident in 2013 as a major opportunity, contact the current background, analyzes the urgent necessity of the oil pipeline industry to establish internal control risk classification management mechanism, proposed the important meaning of Pipeline company to research on internal control risk classification management. By reading lots of empirical research scholars, this part summarize the scholars’ contribution in internal control research, risk assessment research and risk classification research, determine the research contents and research methods of this article.The second part is the theory summary. Using decomposition analysis to introduce the connotation of internal control risk classification management, then based on related theoretical basis, such as cybernetics theory, organizational behavior theory, agency theory, contingency theory and risk theory, to describe the theoretical basis of this study, form the tone of this paper.The third part is the present condition analysis. Firstly, this paper introduces the basic situation of the research object, Based on the analysis of risk situation presently, we found that it still exist the following problems:(1) Risk system disorder, lack of targeted control measures; (2) Risk control lag, the innovation and improvement initiative; (3) Lack of risk culture, the phenomenon of heavy task light risk is widespread; (4) The risk assessment is not timely, a set of system pipe life. Secondly, combined with the risk list from Sinopec base, this article carries on in-depth analysis on risk factors from five aspects, such as strategic risk, financial risk, market risk, operational risk, legal risk and so on.The fourth part is the system building. Firstly, designed a internal control risk classification hierarchical index system for the research object. It is the risk hierarchy structure model that based on the internal control risk management as the target layer, financial risk, operational risk and legal risk as the criterion layer, and forty-one detailed indexes as the scheme layer. Secondly, discuss the method system of risk classification in this paper. The basic idea consists of three parts:determine index score, AHP and risk rating matrix.The fifth part is empirical research. According to the company’s actual risk list feedback and scoring results, use AHP for empirical treatment and testing, calculate the priority weights of various risk, multiply by the likelihood and impact scores, correspond risk rating matrix to determine the level of risk. Studies have shown that, for the research object, the weight of operational risk is the largest, financial risk and legal risk followed. In financial risk, cost control risk, tax risk, financial report risk and associated business risks belong to the general risk, capital management risk and credit risk belong to the important risk, it has not yet found a significant risk; Similarly, in operational risk, HSE risk, purchasing management risk and quality management risk etc. belong to the general risk, the others belong to the important risk; In legal risk, compliance management risk and infringement risk belong to the general risk, litigation risk are important risks.The sixth part is the control strategy. In view of general risk, important risk and significant risk, the corresponding control measures are put forward. The control of general risk is mainly from the following aspects:standard daily behavior, smooth information communication, risk supervision in place, staff education and training, the formation of risk culture and so on; important risk control is more stringent on the basis of general risk, it have to perform other means such as important risk reporting system, risk health check institutionalization and staff qualification evaluation; the control of significant risk is both on the basis of the former, combined with control strategies such as significant risk receptor investigation, major emergency plan, public participation, accident investigation, significant risk assessment system and employ professional institutions. |
