【作者】 王玲；

【导师】 黄凌云；

【作者基本信息】 重庆大学 ， 会计学， 2008， 硕士

【摘要】 研究内部控制,对于改善我国企业内部控制现状,保证会计信息的质量,完善公司治理和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行有着非常重要的意义。内部控制的健全及实施与否,是企业经营成败的关键。一个企业恰当地运用内部控制,充分而有效地控制各种经营活动,可以规避经营风险,提高企业经济效益,有利于企业有效发展。中国石油于2000年4月6日在美国纽约证券交易所上市,就有义务接受上市地的证券监管制度约束,必须遵守《萨班斯——奥克斯利法案》有关上市公司建立内部财务控制制度的规定。为了增强石油企业在国际市场的竞争能力,努力创建世界一流的石油企业,更要求石油企业必须推行内部控制制度建设。由于石油行业有自己的生产经营特点,则内部控制的方式、内容也就和其他企业不一样,企业应根据自身的实际情况,从内部环境、风险评估、控制活动、内部监督、信息及交流等方面研究构建适合本企业的内部控制模式,并在实践中逐步完善和规范内部控制,这样才能保证企业内部控制更具有科学性、合理性和有效性,充分发挥协调、制约、促进、监督和激励等方面的作用。本文在经过一年多的文献阅读、资料收集以及对新疆油田和吉林油田进行了实地调研的基础上,完成了新疆油田内部控制框架构建的研究工作。在研究国内外有关文献的理论基础上,梳理了内部控制理论发展过程,从内部牵制理论、内部控制制度理论、内部控制结构理论、内部控制整体框架理论到风险管理理论。分析了新疆油田分公司实施内部控制的意义及现状,借助于这些理论指导新疆油田开展内部控制设计工作。根据COSO框架,结合石油企业的经营业务活动特点,提出企业内部控制框架构建的依据、设计原则及设计应注意的问题,并从控制环境、风险评估、控制活动、信息与沟通、监督五方面对新疆油田内部控制进行了总体框架设计。结合新疆油田分公司已执行的内部控制进行总体评价,对已取得的成效加以肯定,同时还应看到存在的问题,针对性地进行整改,不断完善公司的内部控制制度。本文将内部控制理论应用于新疆油田分公司公司的经营活动,深化了理论认识,同时,为实际工作提供了行动方案,具有较强的现实意义。可以预期,通过本文的研究为改变我国石油企业内部控制现状以及管理思路和方法,促进石油企业由“粗放型”管理向“精细型”管理转化,提高石油企业的经济效益提供有益的参考依据。更多还原

【Abstract】 Reasearch of internal control is significant to improve the current status of the state-owned enterprises, especially of the big-and-medium-sized state-owned enterprises, to ensure the quality of accunting information, to improve the enterprises government and the disclosure of information, to protect the legitimate rights and interests of the investors and to ensure the effective operation of capital market. After being listed on the New York Stock Exchange on April 6, 2000, PetroChina must follow the regulations of the securities market and set internal accounting control regulations in accordance with the related rules of Sarbanes-Oxley. In this paper, the exploration of the setting of internal control of Xinjiang Oil Field in theory and in practice, is of great significance to its development and its internationalization.On foundation of papers reviewing, data collecting and empirical studying on Xinjiang Oil Field and Jilin Oil Field, internal control framework for Xinjiang Oil Field is put forward. As for the development of internal control theory, we can see that this theory is form inter-checking theory to internal control regulation theory, internal control structure theory, internal control integration framework theory and risk management theory. Then the situation of internal control in Xinjiang Oil Field is analysis using all of these theories. According to COSO framework and the situation of Xinjiang Oil Field, the foundation of constructing internal control framework and the rule for designing and the key points of it are put forward. Furthermore, internal control framework for Xinjiang Oil Field is designed from control environment, risk evaluation, controlling measures, information & communication, and supervision, and it could be developed to develop existed internal control structure in Xinjiang Oil Field on conclusion of the efficiency and the problems of existed one.The internal control theory is developed with the step of using this theory in Xinjiang Oil Field, and its valuation is added in practice on the other hand. This research could optimize internal controlling of oil companies, and might enforce them change from extensive management to fine management, and would give support for better economic efficiency.更多还原