基于风险管理的石油企业内控体系建设探讨

Discussion on the internal control system development of oil companies based on risk management

为了应对愈发复杂的外部环境,尽可能规避风险事件带来的损失,并提高企业管理水平,进一步提质增效,石油企业需要尽快建立完整的内部控制(以下简称内控)机制,全面整合内部资源,构建顺应战略发展需求和企业主营业务的工作模式。通过分析中国企业内控体系建设的背景及现状,结合石油企业C公司内控体系建设的实践经验,进行了基于风险管理的石油企业内控体系建设探讨。分析认为,石油企业内控体系的建设应以制度为基础,流程为脉络,全面覆盖石油企业每一个存在风险的环节,将内控文化根植在员工心中,通过“识风险、堵漏洞、补缺陷”,做到内控“不缺位、不越位、管到位”,实现有效管控和保证效率的有机结合,做到事前有预防、事中有控制、事后有考评,保障石油企业在市场中的竞争力,实现企业长期发展战略目标。

In order to cope with the increasingly complex external environment,minimize losses caused by risk events,and improve the management level,quality and efficiency of the companies,oil companies should establish a complete internal control mechanism as soon as possible.With the complete internal control mechanism,companies can develop a working mode with fully integrated internal resources,conforming to the strategic development needs and main business scope of the company.This paper analyzed the background and current situation of the internal control system development in Chinese companies,and discussed the development of the internal control system based on risk management,taking oil Company C as an example.In conclusion,the development of an oil company’s internal control system should be based on the institutional system,with the implementation processes as the context,and should fully cover every risky link in the company operations,and nurture the internal control culture firmly into the hearts of all employee.Through “recognizing risks,plugging loopholes,and managing defects and consequences”,the internal control is “not absent,not offside,but firmly in place”.In this way,oil companies can achieve an seamless integration of effective management and control and ensuring efficiency,so as to have prevention as first step,control of risk if the event happens,and recovery after the event,to ensure its competitiveness in the market,and achieve the long term strategic goal of high-quality development.