我国经济水平的发展在一定程度上促进了石油企业的更好发展。石油企业是一种大资本的投入企业,在企业生产过程中需要大量的资金,所以,如何加强财务领域的内部控制是石油企业管理工作的核心任务,同时也是一个值得思考的问题。本文以我国的石油企业作为研究对象,重点对企业的财务内部控制审计工作进行具体的分析。 The development of our country’s economic level has promoted the better development of petroleum enterprises to a certain extent. Therefore, how to strengthen the internal control in the financial field is the core task of the management of oil enterprises, and it is also an issue worth pondering. In this paper, China’s petroleum enterprises as the research object, focusing on the enterprise’s financial internal control audit conducted a specific analysis.