【作者】 董红果；

【导师】 张华伦；

【作者基本信息】 西安理工大学 ， 企业管理， 2006， 硕士

【摘要】 在国际石油经济形势及我国石油战略背景下,长庆局从2001年开始大力实施走出去战略,加入了国际石油勘探开发服务市场的竞争行列。但是,由于长庆局不熟悉国际惯例,缺乏国际项目运作的经验,在此种条件下如何规范海外项目管理,加强海外项目的内部财务控制,提高海外项目的经济效益,保障境外资金运作的安全和高效,是长庆局急需解决的问题。本文以内部控制理论为基础,以长庆局海外项目为研究对象,将内部控制思想运用于长庆局海外项目的管理中,并在研究中融合运用内部控制理论、风险管理理论、项目管理理论等基本理论。本文在介绍内部控制理论发展的基础上,从长庆局海外项目内部财务控制的现状入手,指出长庆局海外项目在海外项目组织结构、预算控制、资金控制、成本控制、信息与沟通、监控和风险控制等方面存在的问题,并针对这些问题提出完善措施,优化海外项目内部财务控制。本文是针对长庆局海外项目内部财务控制的薄弱环节进行优化研究,同时,引入风险管理的思想提出对海外项目进行全面的风险管理。为长庆局海外项目内部财务控制从理论和实践方面作了积极的探索,对发挥长庆局工程技术服务优势,促进海外项目的持续、稳定、协调发展有着重要的实用价值,是一项具有十分重要现实意义的探索。更多还原

【Abstract】 Under the economic situation of international petroleum and strategic background of petroleum of China, Changqing Bureau have began to put strategy of walking out into practice strongly since 2001, and joined competition ranks of service market of international petroleum exploration and development. But, for Changqing Bureau, because of being not familiar with international conventions and lacking the experience of the international engineering project operation, how under this kind of condition to normalize abroad project management, to enhance the internal finance control of abroad project, to advance the economy benefit of abroad project and ensure that the operation of the border capital is safe and highly effective is a urgent question to resolve.Based on internal control theory, this paper regard the abroad project of Changqing Bureau as the research object, apply the idea of internal control to the abroad project management of Changqing Bureau, and merge and use basic theories such as internal control theory, the risk management theory, the project management theory under study for action. Based on the introduction of internal control theory development and from the current situation of the internal finance control of the abroad project of Changqing Bureau, This paper points out the problems that exist in the organization structure of the abroad project, budget control, capital control, cost control, information and communication, monitoring and risk control, etc, and proposes improving the measure to these questions to optimize the internal finance control of the abroad project.This paper puts up to optimize research about the weak link of the internal finance control of the abroad project of Changqing Bureau, meanwhile, this paper introduces the thought of risk management to propose carrying on overall risk management to the abroad project. This research puts up positive exploration from theory and practice for the abroad project of Changqing Bureau and there is important practical value to bring into play the engineering technological service advantage and promote the continuation, stability, and coordinated development of the abroad project. So, it is an exploration with very important and realistic significance.更多还原