【摘要】：近年來,國外監(jiān)管機(jī)構(gòu)對企業(yè)的合規(guī)要求不斷提高,美英等發(fā)達(dá)國家以及聯(lián)合國等國際組織在全球范圍加大企業(yè)合規(guī)反腐的力度,包括美國《反海外腐敗法》、《聯(lián)合國反腐敗公約》在內(nèi)的多項(xiàng)合規(guī)法律法規(guī)的頒布實(shí)施,細(xì)化了企業(yè)海外發(fā)展的合規(guī)責(zé)任,增強(qiáng)了國際間反腐敗監(jiān)管。中國海洋石油總公司要想在國際市場上占有一席之地,按計(jì)劃實(shí)現(xiàn)國際一流能源公司的戰(zhàn)略目標(biāo),必須以效益、效率和風(fēng)險(xiǎn)平衡的核心理念為基礎(chǔ),優(yōu)化內(nèi)部控制與管理,健全和完善全面風(fēng)險(xiǎn)管理體系,防范和化解各種風(fēng)險(xiǎn),提升科學(xué)管理水平,確保企業(yè)高速高效可持續(xù)發(fā)展,在國際上樹立世界知名的能源公司形象。本文在研究國內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,根據(jù)內(nèi)部控制的內(nèi)涵及其相關(guān)理論,分析了中國海洋石油總公司內(nèi)部控制存在的問題、面臨的困難及其挑戰(zhàn),提出了中國海洋石油總公司內(nèi)部控制優(yōu)化的對策建議。本文從深化成本核算制度改革,健全和完善成本核算體系；加強(qiáng)內(nèi)部控制,健全和完善有效的監(jiān)控機(jī)制等方面提出了基于風(fēng)險(xiǎn)管理中內(nèi)部控制的優(yōu)化對策。同時(shí),中國海油也要在充分分析自身獨(dú)特優(yōu)勢和可能遇到的海外各種風(fēng)險(xiǎn)的基礎(chǔ)上,因地制宜強(qiáng)化海外業(yè)務(wù)的風(fēng)險(xiǎn)管理,主要有健全海外業(yè)務(wù)發(fā)展的組織機(jī)構(gòu)、確立清晰的海外業(yè)務(wù)發(fā)展戰(zhàn)略、加強(qiáng)海外集中管理和作業(yè)監(jiān)督和設(shè)立海外風(fēng)險(xiǎn)“防火墻”。此外,還要強(qiáng)化廉潔文化執(zhí)行力,促進(jìn)合規(guī)運(yùn)營的內(nèi)部控制管理理念,通過教育引導(dǎo)、制度規(guī)范、監(jiān)督管理、嚴(yán)肅懲戒、文化熏陶“五環(huán)相扣”的工作模式,筑牢思想、制度、紀(jì)律、監(jiān)督“四道防線”,把強(qiáng)制性的黨紀(jì)國法和企業(yè)制度規(guī)范轉(zhuǎn)化為員工廉潔文化的執(zhí)行理念,以及持續(xù)開展內(nèi)控有效性檢查和評估。最后,本文分析了中國海洋石油總公司內(nèi)部控制優(yōu)化的效果,主要體現(xiàn)在有效防范和化解了風(fēng)險(xiǎn)、培育了海油特色的內(nèi)部風(fēng)險(xiǎn)控制體系的管理文化,以及保障和促進(jìn)了海油健康可持續(xù)發(fā)展。
[Abstract]:In recent years, foreign regulators have been increasing their requirements for corporate compliance, and developed countries such as the United States and Britain, as well as international organizations such as the United Nations, have stepped up their efforts to combat corruption in corporate compliance on a global scale. The promulgation and implementation of a number of compliance laws and regulations, including the United States Anti-Corruption Law and the United Nations Convention against Corruption, have refined the compliance responsibilities of enterprises overseas and strengthened international anti-corruption supervision. In order for CNOOC to have a place in the international market and to achieve the strategic objectives of international first-class energy companies according to the plan, it must optimize internal control and management on the basis of the core concepts of efficiency, efficiency and risk balance. Improve and perfect the overall risk management system, prevent and resolve all kinds of risks, improve the level of scientific management, ensure the high speed, high efficiency and sustainable development of enterprises, and establish the image of world famous energy company in the world. Based on the study of domestic and foreign literature, and according to the connotation of internal control and its related theories, this paper analyzes the problems, difficulties and challenges of internal control of CNOOC. The countermeasures and suggestions of internal control optimization of CNOOC are put forward. This paper puts forward the optimization countermeasures based on the risk management from the aspects of deepening the reform of the cost accounting system, perfecting and perfecting the cost accounting system, strengthening the internal control, perfecting and perfecting the effective monitoring mechanism and so on. At the same time, on the basis of fully analyzing its unique advantages and possible overseas risks, China Sea Oil should strengthen risk management in overseas business according to local conditions. There are mainly organizations to improve the development of overseas business. Establish a clear overseas business development strategy, strengthen overseas centralized management and operational supervision and set up overseas risk "firewall". In addition, it is necessary to strengthen the executive power of the clean culture, promote the concept of internal control and management of compliance operations, through education and guidance, system standardization, supervision and management, serious discipline, and cultural influence on the work model of "five links," and build a firm mind and a system. Discipline, supervision of the "four lines of defense", conversion of compulsory party discipline and state law and enterprise system norms into the executive concept of staff integrity culture, as well as continuous inspection and evaluation of the effectiveness of internal control. Finally, this paper analyzes the effect of internal control optimization of China National Offshore Oil Corporation, which is mainly reflected in the effective prevention and resolution of risks, and the cultivation of the management culture of the internal risk control system with the characteristics of offshore oil. And the protection and promotion of sea oil healthy and sustainable development.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.22;F406.7

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本文編號：2226959