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  本文關(guān)鍵詞：中國石油化工股份有限公司內(nèi)部控制實(shí)施問題研究　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)部控制 會計(jì)信息 風(fēng)險(xiǎn)控制

【摘要】：美國COSO委員會早在1992年就提出了內(nèi)部控制的整體框架,在《薩班斯法案》的頒布以后,將財(cái)務(wù)報(bào)告、經(jīng)營活動(dòng)、相關(guān)規(guī)章制度進(jìn)行了融合。在此影響下,我國財(cái)政部、證監(jiān)會等部門,相繼頒布《企業(yè)內(nèi)部控制基本規(guī)范》、《企業(yè)內(nèi)部控制基本規(guī)范配套指引》。以此,強(qiáng)化國內(nèi)企業(yè)的內(nèi)部控制意識,規(guī)范國內(nèi)企業(yè)的內(nèi)部控制實(shí)施行為,特別是針對國有大中型企業(yè)。 中石化,在COSO框架下,根據(jù)自身實(shí)際情況,自主進(jìn)行內(nèi)部控制體系框架的搭建。伴隨內(nèi)控體系的運(yùn)行,中石化的市場競爭力、國際影響力、資金管理能力都得到增強(qiáng)。但體系的實(shí)際運(yùn)行過程中,依然存在例如風(fēng)險(xiǎn)防控、體系持續(xù)運(yùn)行受阻等問題。以中石化的內(nèi)部控制體系為藍(lán)本,和現(xiàn)實(shí)市場環(huán)境、國內(nèi)外相關(guān)政策、以及中石化自身業(yè)務(wù)狀況等客觀條件,對其內(nèi)部控制框架進(jìn)行研究和分析,找到內(nèi)部控制流程的關(guān)鍵點(diǎn)；通過對中石化實(shí)施內(nèi)部控制取得的成就,探索中石化建設(shè)內(nèi)控體系,提高管理水平的經(jīng)驗(yàn)；并根據(jù)中石化內(nèi)部控制的“三個(gè)體系”、“四個(gè)結(jié)合”和“四種能力”分析實(shí)施內(nèi)部控制所帶來的實(shí)際成效。并重點(diǎn)關(guān)注中石化在執(zhí)行內(nèi)控中所遇到的問題和體系存在的不足,最后有針對性的提出了相應(yīng)的解決對策。希望通過對中石化內(nèi)部控制體系的構(gòu)架、實(shí)施的介紹和分析,為其他正在摸索實(shí)行企業(yè)內(nèi)部控制的企業(yè)提供借鑒。
[Abstract]:The COSO Committee put forward the overall framework of internal control in early 1992, in "after the promulgation of the Sarbanes bill >, financial report, business activities, the relevant rules and regulations for the fusion. Under this influence, China's Ministry of finance, China Securities Regulatory Commission and other departments have promulgated the basic norms of internal control > < < enterprise. The basic norms of internal control guidelines. In order to strengthen the awareness of internal control of domestic enterprises, standardize the implementation of internal control of domestic enterprises, especially for large and medium-sized state-owned enterprises.
Sinopec, under the framework of COSO, according to their actual situation, self building internal control framework. With the internal control system of petrochemical market competitiveness, international influence, money management skills have been enhanced. But the actual operation of the system process, there are still such as risk control, system running disruption problems. The internal control system of Sinopec is modeled, and the real market environment, related policies at home and abroad, as well as their business situation Sinopec and other objective conditions on the internal control framework of research and analysis, find the internal control process; through the implementation of the internal control achievements of Sinopec, Sinopec exploration of the construction of the internal control system, improve management the level of experience; and according to Sinopec internal control of "three systems", analysis of the "four combination" and "four abilities" internal implementation The actual results of control caused by the deficiency of Sinopec in the implementation of the internal control and focus on the problems encountered in the system and, finally puts forward the corresponding countermeasures. I hope through the frame of the internal control system in Sinopec, the introduction and analysis of the implementation of other enterprises are exploring the internal control of enterprises reference.

【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.722;F406.7

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本文編號：1438977