中国石油内部控制业务层面实施现状解析

Situation Analysis on Business Level of Internal Control in PetroChina

从中国石油内部控制管理层测试发现的业务层面的问题入手,重点对内控业务层面实施中存在的问题进行了剖析。认为这些问题的存在主要受以下因素影响:中国公司文化背景与西方公司治理结构的冲突、流程管理对企业科层管理模式的挑战、精细化管理的要求与企业管理能力的差异、会计理论与实践的突出矛盾等。

From the internal control, we analyzed the problems focused on the business level of internal control and its operation. These problems are mainly a result of the following factors: the cultural conflict between Chinese and western companies, the challenges on workflow management to enterprise hierarchy management, the conflict between fine management requirements and the ability of enterprise management and the conflict between accounting theory and practice.