“为政之要,贵在落实;落实之要,贵在执行”。强化内控体系建设关键在于提升执行力,体系再详细、再完善,如果执行不到位,再好的管理体系也发挥不了应有的作用。因此,内控手册编制是业务稳健发展的前提和保障,而内控手册执行才最为关键。下面从几个方面结合石油企业二级单位管理实际,对如何提高内控执行力做一个初步探索。 “In order to govern, you are in the implementation; implementation, you are in the implementation of ”. The key to strengthening the construction of the internal control system lies in enhancing the execution ability. The system is detailed and perfect. If the implementation is not in place, even the best management system can not play its due role. Therefore, the preparation of the internal control manual is the prerequisite and guarantee for the sound development of the business. However, the implementation of the internal control manual is the most crucial. Here are several aspects from the management of oil companies in the second unit, how to improve the implementation of internal control to do a preliminary exploration.