谈内部控制体系的规范运行与优化

Discussion on Standardized Operation and Optimization of Internal Control System

目前,中国石油内部控制体系的设计和建设已初步完成而即将步入运作阶段。文章对内控体系的运行及优化还需做的一些工作进行了探讨,认为内控体系在其运行过程中,需要加大宣贯力度,增强员工的认同感和执行力,维护其权威性;建立自省优化机制,发现问题及时修改完善;建立突发事件应急机制,包括异常情况的应对指引、突发事件应变指引和“先斩后奏”权限指引等;建立员工的信息与沟通渠道;确立手册的分解原则等。

Currently, the design and construction for the internal control system of China's oil industry has been completed and is about to step into the preliminary stages operation. It talks about that we need to intensify efforts to enhance the acceptance and implementation of staff, and safeguard its authority, establish the self -exam mechanisms, revise and improve Problems promptly; establish emergency response mechanisms including the guidelines for unusual circumstances, emergency response and "pre-emptive" authority, the establishment of communication channels and the decomposition principle for Manual, etc.