石油企业QHSE管理体系与内控体系的关系研究

A Research on the Relationship between QHSE Management System and Internal Control System of Petroleum Industry

阐述了质量健康安全环境国际管理体系标准的产生与发展,COSO框架的内控体系的产生背景与建立要求,管理体系之间的兼容性。探讨了石油天然气行业建立一体化管理体系的必要性和可行性,一体化管理体系的文件模式框架。

This paper expounds the emerging and development of the international management standard for healthy and safe environment of quality , the background and demands of setting up COSO internal control system, and the compatibility between the two management systems. Furthermore, the necessity and feasibility of setting up an integrated management system in petroleum and gas industry as well as the document pattern frame of the integrated management system are explored and discussed.