中石化实施COSO内部控制框架体系研究报告

Study Report on the Implementation of COSO linternal Control Framework System In China Sinopec Corp.

建立和加强企业内部控制是一个事关完善现代企业制度、规范公司管理行为、规避经营风险、提升管理水平的重要研究课题。中石化股份公司作为我国在境外上市的大型石油化工企业,按照《萨班斯法案》的要求和COSO报告的设计原则,通过建立以集中决策、分级管理为特征的组织规划控制,以网络化全过程为主要内容的全面预算控制,以“授权指引”为核心的授权批准控制,以《内部控制手册》为载体的制度控制,以及风险防范控制和先进的ERP管理信息系统控制,在实施内部控制上进行了积极有益的探索,为国有控股企业构建和内部控制提供了宝贵的案例和经验。

How to establish and strengthen enterprise intrtnal control is an important study task, which is critical in perfection of the modern enterprise system, standardization of enterprise management behavior, avoidante of operational risks, and imporovement of management level. Based on the requirement of the SOX Act and the design principle of the COSO report, China Sinopec Corp. , a large Chinese petrochemical company listed on overseas stock markets, has explorde actively in the practice of internal control through the establishment If organization planning control with centralized decision - making and different level management as its characteristics, full budget control with whole process networking as its main content, authorization and approval control with ＂authorize guidelines＂ as its core, system control with the ＂internal control manual＂ as its carrier, as well as risk avoid- mace control and the advanced ERP management information system control. The exploration provides the state - owned share - holding companies with a valuable case and with experience for their own practice of internal control.