新形势下能源央企财务公司内控体系建设研究

Study on construction of internal control system in energy financial company of central enterprises under new situation

描述新形势下神华财务公司实施内控体系建设的探索与实践的背景,包括实施原因和实施环境,研究内控体系建设的战略指引和主要做法,得出"两性一化"内控建设理念与"1345"内控建设战略,分析神华财务内控体系建设在经营水平和核心价值上取得的成就,并对未来内控体系建设提出几点思考。

The paper represented the background of the discovery and practices on the construction of the internal control system implemented in Shenhua Financial Company under the new situation, including the implemented causes and environment. The paper had a study on the strategic guidance and main methods to construct the internal control system. A construction conception of the ＂amphiprotic and univohine＂ internal control and the construction strategy of ＂1345＂ internal control were obtained. The paper analyzed the achievements on the management level and core value from the construction of the internal control system in Shenhua Financial Company and provided several considerations on the construction of the future internal control system.