在近年来我国石油企业迅猛发展与进步的同时,企业经营与财务管理制度也随之面临着前所未有的挑战。现阶段,我国石油企业内控机制建设依旧在不断探索中。本研究通过分析石油企业内控制度建设现状与问题,提出相应的内控优化改进措施及建议,以期能够不断完善与健全我国石油企业内控制体制。 In recent years, with the rapid development and progress of China’s petroleum enterprises, the business management and financial management systems are also facing an unprecedented challenge. At this stage, the construction of internal control mechanism of petroleum enterprises in our country is still under continuous exploration. Through analyzing the status quo and problems of the construction of internal control system in petroleum enterprises, this study puts forward corresponding measures and suggestions for internal control optimization and improvement so as to constantly improve and perfect the internal control system of petroleum enterprises in our country.