推行新版内控实施细则 完善坪北内控制度建设

On the Improvement of Internal Control System of Pingbei Oil Field by Promoting New Rules of Internal Control Implementation

中国石油长庆油田分公司坪北经理部在内控制度实施的过程中存在以下问题:对内控重要性认识不够,使得内控制度建设走弯路、走错路;部门和岗位职责不清,增加了内控管理风险;内控制度监督不力,难以发挥应有的功效。要完善坪北经理部内控制度建设,就必须组织内部控制实施,强化全员参与;注重内部控制环境,加强基础管理;明确岗位职责和业务流程,细化风险级别;注重企业文化建设,塑造有效载体。

This paper illustrates some problems in the implementation of internal control by Pingbei Management Department of Changqing Oil Field Subsidiary of PetroChina as follows： there’s a lack of awareness of the importance of internal control which results in mistakes and procrastinations in system development;blurred responsibility descriptions of different departments and posts add risks to internal management breakdown;weak supervision makes it harder for internal control to play its due role.To address these issues,the management department should involve everyone concerned into the practice of internal control,reinforce basic management to create favorable environment for internal control,specify on post responsibilities,work flows and risk levels while also focusing on building solid corporate culture to support the institution implementation.