【摘要】：內(nèi)部控制管理是當(dāng)今社會(huì)普遍重視的管理重點(diǎn),是企業(yè)實(shí)現(xiàn)經(jīng)營目標(biāo)并得以長期發(fā)展的核心。內(nèi)部控制管理涉及到企業(yè)運(yùn)營過程中的各個(gè)部門和各個(gè)業(yè)務(wù)環(huán)節(jié),與每一位員工都密不可分。只有合理構(gòu)建內(nèi)部控制體系,科學(xué)有效地管理生產(chǎn)運(yùn)行中的各項(xiàng)風(fēng)險(xiǎn),才能保證企業(yè)的健康平穩(wěn)運(yùn)行,是促進(jìn)企業(yè)發(fā)展的重要手段。 中石油昆侖燃?xì)馕鞅狈止臼侵惺拖聦俚姆止?負(fù)責(zé)西北地區(qū)煉廠及地方的液化氣和天然氣銷售,受市場影響巨大。經(jīng)過3年的發(fā)展,業(yè)務(wù)規(guī)模、銷量和渠道都得到了迅速的發(fā)展,也擁有一套符合自身發(fā)展的內(nèi)控管理制度,但由于成立時(shí)間短,在瞬息萬變的外部市場競爭,在企業(yè)內(nèi)部轉(zhuǎn)型精細(xì)化管理過程中,內(nèi)控管理處于初級階段,還存在很多不足之處,如何盡快提高內(nèi)控管理水平就顯得尤為重要。如何針對中石油昆侖燃?xì)馕鞅狈止咀鰹樾屡d的燃?xì)庑袠I(yè)的特點(diǎn),結(jié)合目前企業(yè)的生產(chǎn)經(jīng)營情況,制定相應(yīng)的管理改進(jìn)對策辦法具有現(xiàn)實(shí)管理意義。 本文對中石油昆侖燃?xì)馕鞅狈止粳F(xiàn)有的內(nèi)部控制環(huán)境、風(fēng)險(xiǎn)管理、制度建設(shè)、執(zhí)行力情況等進(jìn)行了深入的剖析,引入了內(nèi)控體系框架概念,發(fā)現(xiàn)現(xiàn)有內(nèi)控管理工作中存在的不足,并結(jié)合現(xiàn)有的發(fā)展情況,提出了改進(jìn)內(nèi)控建設(shè)、加強(qiáng)風(fēng)險(xiǎn)管理、完善內(nèi)控環(huán)境、強(qiáng)化管理監(jiān)督、完善信息與溝通等方面的改進(jìn)思路,并制定了相應(yīng)的管理對策,具有一定實(shí)際意義,同時(shí)從某種程度上揭示了國有企業(yè)內(nèi)控管理現(xiàn)狀,對其他同類單位開展內(nèi)控體系建設(shè)方面具有一定的借鑒意義。
[Abstract]:The management of internal control is the focus of the society. It is the core of the enterprise to realize the management goal and develop for a long time. Internal control management involves various departments and business links in the process of enterprise operation, and is closely related to every employee. Only by rationally constructing the internal control system and managing the risks in production and operation scientifically and effectively can we ensure the healthy and stable operation of the enterprise and it is an important means to promote the development of the enterprise. PetroChina Kunlun Gas Northwest Branch is a subsidiary of PetroChina, responsible for the Northwest region refinery and local LPG and natural gas sales, greatly affected by the market. After three years of development, business scale, sales volume and channels have all been developed rapidly, and they also have a set of internal control and management system in line with their own development. However, due to the short time of their establishment, they compete in the rapidly changing external market. In the process of internal transformation and refinement management, internal control management is in the primary stage, there are still many shortcomings, how to improve the level of internal control management as soon as possible is particularly important. According to the characteristics of CNPC Kunlun Gas Northwest Branch as a new gas industry and combined with the current production and management situation, it is of practical significance to formulate the corresponding countermeasures for management improvement. In this paper, the existing internal control environment, risk management, system construction and execution of CNPC Kunlun Gas Northwest Branch are deeply analyzed, and the concept of internal control system framework is introduced. This paper finds out the shortcomings of the existing internal control management work, and combines with the existing development situation, puts forward the improvement ideas of improving the internal control construction, strengthening the risk management, perfecting the internal control environment, strengthening the management supervision, perfecting the information and communication, etc. At the same time, it reveals the present situation of internal control management in state-owned enterprises to a certain extent, and has certain reference significance for other similar units to carry out the construction of internal control system.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.22

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