摘要
内控体系建设的根本目的是,通过制度创新和流程再造,建立一套权责明确、管理科学的运行机制,防范重大经营风险和舞弊行为,提高效率与效益。西南油气田分公司内控体系建设应从优化业务流程、建立有效的制度体系、加强监督管理、应用先进技术手段、加强对"人"的控制、建立科学的授权机制等方面进行完善。
The basic target of internal control system construction is, on the basis of institutional innovation and management restructuring, establishing a series of operating mechanism with well defined power and responsibility, and scientific management. Major operation risks and malpractices will be avoid, benefits and efficiency therefore be improved. Internal control system in Southwest Oil and Gas Fields Company should be improved by means of optimizing business process, establishing effective system, strengthening supervision and management, applying advanced techniques, tightening up control 'person' and setting up scientific authorization mechanism etc..
