Research On Internal Control Environment Optimization Of A Drilling Company

18th CPC National Congress since,with the continuous increase of anti-corruption efforts,financial affairs fraudulent practices and accountant have made the fake more and more have been regarded highly,these enterprise has all carried out internal hierarchy of control construction,but involved to senior leadership,section level cadres and clerk,the state-owned enterprise financial fraud and accounting fraud seriously affects its status as a pillar of the national economy,but also caused a very bad social influence.In this paper,the A drilling company as an example,through the use of foreign enterprises mature experience,combined with the characteristics of China's oil and gas engineering service enterprises,analysis of the internal control environment problems and causes,through the method of enterprise practice to test,improve and implement the program,and to summarize the optimization process.Through investigation analyzed the domestic and foreign research situation of the concept of internal control environment and to explore the practical application;by access literature,using the method of questionnaire,interview method,investigation statistics for each management internal control environment the understanding of the various elements of the company,problems existing in the opinions and suggestions;Using comparative analysis of the current state-owned enterprises,petrochemical related research progress of enterprise internal control environment;and found that advantages and disadvantages.Again using the method of theory combining with actual,application testing,design,testing the internal control environment of internal institutions,human resources policies,internal audit and other several elements of the enterprise optimization scheme,and check the optimization in the problems that exist in the actual operation,and the effect.Finally through the induction,the theories and results summarized and discussed.Based on the sufficient attention to optimize the limitations on the basis of the internal control environment,through the exploration and innovation,formulate A set of internal control environment for A drilling company of optimization scheme,and in the enterprise practice and test,good results have been achieved,but also for other similar enterprises to provide some optimization of internal control environment of ideas and means.