新模式下完善油田企业财务稽核相关对策探讨

Discussion on Improving the Financial Audit of Oilfield Enterprises under the New Mode

目前我国国情下的财务稽核手段还停留在以会计账目为基础的经济业务活动的合规性、合法性上,未将重点转移到对企业投资决策经济效益,成本预算编制、执行,内部控制执行情况等企业深层次经营管理的稽核监督,很不利于对经营活动的事前监督分析。本文旨在探讨,在新的形势下,如何完善油田企业财务稽核和降低开发成本提升开发效益,将工作重心由"治理"为主,转变为以"预防"为主,提高企业经济效益和内控机制。

At present under the situation of our country financial audit method still stays in the accounting based on the compliance,legitimacy of economic business activities,not shifts focus to economic benefit of enterprise investment decision-making,cost budgeting,implementation,deep internal control implementation such as enterprise management audit supervision,is not conducive to supervision beforehand analysis of the business activities.This paper aims to discuss how to improve the financial audit of oilfield enterprises,reduce the development cost and improve the development benefits,change the focus of work from"governance"to"prevention",and improve the economic benefits and internal control mechanism of enterprises.