X能源公司是深圳市一家集油、气、电三块业务为一体的国有控股上市公司,总资产达20亿元,拥有多家全资子公司,是珠江三角洲地区石油、液化石油气等能源产品的主要经销商。作为深圳市上市公司内部控制规范试点单位,X能源公司自2011年开始实行内部控制改革,探索建立了一套科学化、规范化的内部控制体系。2013年5月,COSO发布了新修订的《内部控制整合框架》(以下简称COSO新框架),提出了基于公司 X Energy Company is a state-controlled listed company integrating three businesses of oil, gas and electricity in Shenzhen City with a total assets of 2 billion yuan and a number of wholly-owned subsidiaries. It is a major energy source of petroleum, liquefied petroleum gas and other energy sources in the Pearl River Delta The main distributor of products. As a pilot unit of the internal control norms of listed companies in Shenzhen, X Energy Company implemented the internal control reform since 2011, exploring and establishing a set of scientific and standardized internal control system. In May 2013, COSO released the newly revised “Internal Control Consolidation Framework” (hereinafter referred to as COSO New Framework), which proposed that the Company