抚顺石油化工公司内部控制工作实践

Interior Finance Control Working Experience of Fushun Petrochemical Company

内部控制可以有效地控制与防范经营风险,规范单位会计行为,保证会计资料的真实完整,防止并及时发现、纠正错误与舞弊行为,保护单位资产的安全、完整,确保国家有关法律、法规和单位内部规章制度的贯彻执行。结合现代企业内部控制理论,论述抚顺石油化工公司内部控制的基本管理模式:即“一个全面,三个集中”。

Interior finance controlling can effectively control and standardize accountant behavior, assure the authentic of accounting information, prevent and find errors and cheating, protect asset＇s security, assure the enforcement of laws and rules. The article combines internal finance controlling theory of modem enterprise. It discusses the basal managing mode of interior control in Fushun Petroleum Chemical Company.