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内部控制是企业结合外部环境与内部需求所制定的内部监督管理体制,保证会计资料可靠性和准确性,服务于企业日常生产经营活动,辅助于管理能力的提升的各种方法。随着内部控制在风险管理中实际意义的提升,石油企业作为能源消耗性企业基于对风险的管控,亦应对内部控制进行精细化管理,加强内部控制管理是提高企业经营管理水平的一条捷径。本文以石油公司为客观载体,从风险管理角度出发,对构建和完善石油公司内部控制制度进行浅析。
Internal control is the internal supervision and management system formulated by the enterprise in combination with the external environment and internal requirements, and various methods of ensuring the reliability and accuracy of accounting information, serving the daily production and operation activities of the enterprise, and assisting in the improvement of management ability. With the practical significance of internal control in risk management, oil companies as energy-consuming enterprises should also fine-tune internal control based on risk management and control. Strengthening internal control management is a shortcut to improve the management level of enterprises. In this paper, the petroleum company as an objective carrier, from the risk management point of view, to build and improve the internal control system of oil companies.