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新形势下随着生产经营内外部环境变化,石油企业内部控制问题既面临着重大机遇也面临着新的问题及挑战。本文从石油企业生产经营内外部环境的变化,分析了其内部控制所面临的基本情况及石油企业的行业特点、产品特征和其内部控制所面临的机遇和挑战,结合石油企业的行业要求和内部控制的相关知识和理论提出了新形势下石油企业加强和提高内部控制质量和水平的建议和对策。
Under the new situation, with the changes of internal and external environment in production and operation, the internal control of petroleum enterprises faces both great opportunities and new problems and challenges. Based on the changes of internal and external environment of oil production and operation, this paper analyzes the basic situation of internal control and the characteristics of petroleum industry, the characteristics of products and the opportunities and challenges they face in internal control. Combining the requirements of industry and internal Relevant knowledge and theories of control put forward suggestions and countermeasures for petroleum enterprises to strengthen and improve the quality and level of internal control in the new situation.