油田企业内部控制制度的现状、问题和完善途径

The Status,Problems and Improving Approach of Internal Control System in Oilfield Enterprises

阐述了我国企业内部控制新制度:"一个规范,三个指引",帮助人们深刻理解内部控制的内涵;进一步讨论了我国油田企业的内部控制发展历程,结合目前我国油田企业内部控制存在问题进行深入分析,论述建立和完善企业内部控制的紧迫性和必要性;按照我国发布的企业内部控制制度,提出了建立健全油田企业内部控制的几点对策。

An explanation is firstly given to the new system of Chinese enterprise internal control：＂ one standard, three guidelines＂ ,which helps people understand the connotation of internal control thoroughly. Then further discussion focuses on the internal control development history of oilfield enterprises. Combined with the analyses about the present problems in internal control of Chinese oilfield enterprises, an exposition is given to the urgency and necessity of establishing and perfecting enterprise internal control system. Meanwhile, according to the enterprise internal control system issued by the government, some countermeasures are put forward so as to establish and improve the internal control of oilfield enterprises.