Research On Internal Control Evaluation System For Chang Qing Oilfield Enterprise

Responding to a series of corporate scandals in recent years.people pay more and more attention to the internal control.The research on the theory and practice of the internal control has a rapid development. Along with the five ministries in2008promulgated the China’s Basic Standard for Enterprise Internal Control, many enterprises have set up internal control system, our country enterprise internal control development has entered the high speed development stage. To improve the effectiveness of the internal control system, must to periodically evaluate and supervision the system and to disclosed the result. Establish and improve internal control evaluation system for the construction of internal control and improve enterprise management level has the vital significance. However, from the current our country enterprise to the effectiveness of internal control evaluation, the practice of internal control evaluation work is still relatively weak.This article first introduces the regulations and the development situation of the internal control. Then, introduces the evaluation system of target, the main body, methods, evaluation index and disclosure are analyzed in theory, and then cited the Chang Qing oilfield company internal control evaluation case, probes into the evaluation methods and procedures, the implementation of the scope and content of assessment and evaluation and report, and found that the evaluation problems in the implementation process, put forward the optimization advice, try to use fuzzy comprehensive evaluation method to the comprehensive evaluation of Chang Qing oil field company working for the case company internal control evaluation provides a new tool and method. Meanwhile, it’s hoped that, this Paper can bring forward some suggestions to domestic company on internal control assessment operation.