对油田企业建设和执行内部控制体系的思考

Exploration on Building of Qilfield Enterprisese and Implementation of Internal Control System

内部控制是一个由企业董事会、管理层和其他员工实施的,为实现企业经营的效果和效率目标、财务报告的可靠性目标和舍规性目标提供合理保证的过程。有效地建设以及有力地执行内控制度,对石油企业发展过程中有效地避免风险的发生起着非常重要的作用。但是,由于种种原因,油田企业目前的内部控制体系还不成熟,还存在着一些建设上的不足和执行上的不力。同时,企业员工普遍对内部控制还存在着一些认识误区,这就要求我们必须努力学习内控知识,加强内控知识培训,充分调动企业全体员工建设和雏护内部控制体系的积极性和自觉性,使得内控可以真正发挥其防范风险的作用。

Internal Control Board is a business, management and other staff to implement. To attain the goal of operating effectiveness and efficiency： the reliability of financial reporting to provide reasonable assurance target goal of the cooperative regulatory process. Building a strong and effective implementation of the internal control system, development of the oil enterprises to effectively prevent the occurrence of risk playing a very important role. However, due to various reasons, the oil field in the internal control system is not yet mature enterprises. There are still some deficien- cies and the building~ lack of enforcement. Meanwhile, staff members there are also some general understanding of the internal control errorThis requires that we must make efforts to study internal knowledge and expertise to strengthen internal control trainingbuilding and maintenance staff to fully mobilize the enthusiasm and awareness of the internal control system, makes internal control and risk prevention can truly play its role.